2023 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
CHAPTER 297B. SALES TAX ON MOTOR VEHICLES
| Section | Headnote |
|---|---|
| 297B.001 | MS 2006 [Renumbered 15.001] |
| 297B.01 | DEFINITIONS. |
| 297B.02 | TAX IMPOSED. |
| 297B.025 | OLDER PASSENGER AUTOMOBILE. |
| 297B.03 | EXEMPTIONS. |
| 297B.031 | TAX REFUND. |
| 297B.032 | [Repealed, 1Sp2001 c 5 art 7 s 66] |
| 297B.035 | VEHICLE PURCHASED BY DEALER OR LESSOR. |
| 297B.0351 | MANUFACTURER TESTING VEHICLE. |
| 297B.04 | MS 2022 [Repealed, 2023 c 25 s 190] |
| 297B.05 | MS 2022 [Repealed, 2023 c 25 s 190] |
| 297B.06 | NO REGISTRATION UNLESS TAX PAID. |
| 297B.07 | PRESUMPTIONS. |
| 297B.08 | TAX PAID IN OTHER STATE; CREDIT, RECIPROCITY. |
| 297B.09 | ALLOCATION OF REVENUE. |
| 297B.10 | PENALTIES. |
| 297B.11 | REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS. |
| 297B.12 | PRIVATE NATURE OF INFORMATION. |
| 297B.13 | EXEMPTION FROM EXCISE TAX OF CHAPTER 297A. |
Official Publication of the State of Minnesota
Revisor of Statutes