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2006 Minnesota Statutes

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168.013 VEHICLE REGISTRATION TAXES.
    Subdivision 1. Imposition. Motor vehicles, except as set forth in section 168.012, using the
public streets or highways in the state, and park trailers taxed under subdivision 1j, shall be taxed
in lieu of all other taxes thereon, except wheelage taxes, so-called, which may be imposed by
any city as provided by law, and except gross earnings taxes paid by companies subject or made
subject thereto, and shall be privileged to use the public streets and highways, on the basis and at
the rate for each calendar year as hereinafter provided.
    Subd. 1a.MS 1971 [Repealed, 1973 c 218 s 9]
    Subd. 1a. Passenger automobile; hearse. (a) On passenger automobiles as defined in
section 168.011, subdivision 7, and hearses, except as otherwise provided, the tax shall be $10
plus an additional tax equal to 1.25 percent of the base value.
(b) Subject to the classification provisions herein, "base value" means the manufacturer's
suggested retail price of the vehicle including destination charge using list price information
published by the manufacturer or determined by the registrar if no suggested retail price exists,
and shall not include the cost of each accessory or item of optional equipment separately added
to the vehicle and the suggested retail price.
(c) If the manufacturer's list price information contains a single vehicle identification number
followed by various descriptions and suggested retail prices, the registrar shall select from those
listings only the lowest price for determining base value.
(d) If unable to determine the base value because the vehicle is specially constructed, or for
any other reason, the registrar may establish such value upon the cost price to the purchaser or
owner as evidenced by a certificate of cost but not including Minnesota sales or use tax or any
local sales or other local tax.
(e) The registrar shall classify every vehicle in its proper base value class as follows:

FROM
TO

$
0
$
199.99

200
399.99
and thereafter a series of classes successively set in brackets having a spread of $200 consisting of
such number of classes as will permit classification of all vehicles.
(f) The base value for purposes of this section shall be the middle point between the
extremes of its class.
(g) The registrar shall establish the base value, when new, of every passenger automobile and
hearse registered prior to the effective date of Extra Session Laws 1971, chapter 31, using list
price information published by the manufacturer or any nationally recognized firm or association
compiling such data for the automotive industry. If unable to ascertain the base value of any
registered vehicle in the foregoing manner, the registrar may use any other available source or
method. The registrar shall calculate tax using base value information available to dealers and
deputy registrars at the time the application for registration is submitted. The tax on all previously
registered vehicles shall be computed upon the base value thus determined taking into account
the depreciation provisions of paragraph (h).
(h) The annual additional tax computed upon the base value as provided herein, during the
first and second years of vehicle life shall be computed upon 100 percent of the base value; for the
third and fourth years, 90 percent of such value; for the fifth and sixth years, 75 percent of such
value; for the seventh year, 60 percent of such value; for the eighth year, 40 percent of such value;
for the ninth year, 30 percent of such value; for the tenth year, ten percent of such value; for the
11th and each succeeding year, the sum of $25.
In no event shall the annual additional tax be less than $25. The total tax under this subdivision
shall not exceed $189 for the first renewal period and shall not exceed $99 for subsequent
renewal periods. The total tax under this subdivision on any vehicle filing its initial registration in
Minnesota in the second year of vehicle life shall not exceed $189 and shall not exceed $99 for
subsequent renewal periods. The total tax under this subdivision on any vehicle filing its initial
registration in Minnesota in the third or subsequent year of vehicle life shall not exceed $99 and
shall not exceed $99 in any subsequent renewal period.
(i) As used in this subdivision and section 168.017, the following terms have the meanings
given: "initial registration" means the 12 consecutive months calendar period from the day of first
registration of a vehicle in Minnesota; and "renewal periods" means the 12 consecutive calendar
months periods following the initial registration period.
    Subd. 1b. Motorcycle. On motorcycles the tax is $10, which includes the surtax provided
for in subdivision 14.
    Subd. 1c. Farm truck. (a) On farm trucks having a gross weight of not more than 57,000
pounds, the tax shall be based on total gross weight and shall be 45 percent of the Minnesota base
rate prescribed by subdivision 1e during each of the first eight years of vehicle life, but in no event
less than $35, and during the ninth and succeeding years of vehicle life the tax shall be 27 percent
of the Minnesota base rate prescribed by subdivision 1e, but in no event less than $21.
(b) On farm trucks having a gross weight of more than 57,000 pounds, the tax shall be 60
percent of the Minnesota base rate during each of the first eight years of vehicle life and 36
percent of the Minnesota base rate during the ninth and succeeding years.
    Subd. 1d. Trailer. (a) On trailers registered at a gross vehicle weight of greater than 3,000
pounds, the annual tax is based on total gross weight and is 30 percent of the Minnesota base rate
prescribed in subdivision 1e, when the gross weight is 15,000 pounds or less, and when the gross
weight of a trailer is more than 15,000 pounds, the tax for the first eight years of vehicle life is
100 percent of the tax imposed in the Minnesota base rate schedule, and during the ninth and
succeeding years of vehicle life the tax is 75 percent of the Minnesota base rate prescribed by
subdivision 1e.
(b) Farm trailers with a gross weight in excess of 10,000 pounds and as described in section
168.011, subdivision 17, are taxed as farm trucks as prescribed in subdivision 1c.
(c) Effective on and after July 1, 2001, trailers registered at a gross vehicle weight of 3,000
pounds or less must display a distinctive plate. The registration on the license plate is valid for
the life of the trailer only if it remains registered at the same gross vehicle weight. The onetime
registration tax for trailers registered for the first time in Minnesota is $55. For trailers registered
in Minnesota before July 1, 2001, and for which:
(1) registration is desired for the remaining life of the trailer, the registration tax is $25; or
(2) permanent registration is not desired, the biennial registration tax is $10 for the first
renewal if registration is renewed between and including July 1, 2001, and June 30, 2003. These
trailers must be issued permanent registration at the first renewal on or after July 1, 2003, and
the registration tax is $20.
For trailers registered at a gross weight of 3,000 pounds or less before July 1, 2001, but not
renewed until on or after July 1, 2003, the registration tax is $20 and permanent registration
must be issued.
    Subd. 1e. Truck; tractor; combination; exceptions. (a) On trucks and tractors except
those in this chapter defined as farm trucks, on truck-tractor and semitrailer combinations except
those defined as farm combinations, and on commercial zone vehicles, the tax based on total
gross weight shall be graduated according to the Minnesota base rate schedule prescribed in this
subdivision, but in no event less than $120.
Minnesota Base Rate Schedule
Scheduled taxes include five percent
surtax provided for in subdivision 14

TOTAL GROSS WEIGHT

IN POUNDS
TAX

A
0
-
1,500
$
15

B
1,501
-
3,000
20

C
3,001
-
4,500
25

D
4,501
-
6,000
35

E
6,001
-
9,000
45

F
9,001
-
12,000
70

G
12,001
-
15,000
105

H
15,001
-
18,000
145

I
18,001
-
21,000
190

J
21,001
-
26,000
270

K
26,001
-
33,000
360

L
33,001
-
39,000
475

M
39,001
-
45,000
595

N
45,001
-
51,000
715

O
51,001
-
57,000
865

P
57,001
-
63,000
1015

Q
63,001
-
69,000
1185

R
69,001
-
73,280
1325

S
73,281
-
78,000
1595

T
78,001
-
81,000
1760
(b) For purposes of the Minnesota base rate schedule, for vehicles with six or more axles in
the "S" and "T" categories, the base rates are $1,520 and $1,620 respectively.
(c) For each vehicle with a gross weight in excess of 81,000 pounds an additional tax of $50
is imposed for each ton or fraction thereof in excess of 81,000 pounds, subject to subdivision 12.
(d) Truck-tractors except those herein defined as farm and commercial zone vehicles shall
be taxed in accord with the foregoing gross weight tax schedule on the basis of the combined
gross weight of the truck-tractor and any semitrailer or semitrailers which the applicant proposes
to combine with the truck-tractor.
(e) Commercial zone trucks include only trucks, truck-tractors, and semitrailer combinations
which are:
(1) used by an authorized local cartage carrier operating under a permit issued under section
221.296 and whose gross transportation revenue consists of at least 60 percent obtained solely
from local cartage carriage, and are operated solely within an area composed of two contiguous
cities of the first class and municipalities contiguous thereto as defined by section 221.011,
subdivision 17
; or
(2) operated by an interstate carrier registered under section 221.60, or by an authorized local
cartage carrier or other carrier receiving operating authority under chapter 221, and operated solely
within a zone exempt from regulation pursuant to United States Code, title 49, section 13506.
(f) The license plates issued for commercial zone vehicles shall be plainly marked. A person
operating a commercial zone vehicle outside the zone or area in which its operation is authorized
is guilty of a misdemeanor and, in addition to the penalty therefor, shall have the registration
of the vehicle as a commercial zone vehicle revoked by the registrar and shall be required to
reregister the vehicle at 100 percent of the full annual tax prescribed in the Minnesota base rate
schedule, and no part of this tax shall be refunded during the balance of the registration year.
(g) On commercial zone trucks the tax shall be based on the total gross weight of the vehicle
and during each of the first eight years of vehicle life shall be 75 percent of the Minnesota base
rate schedule. During the ninth and succeeding years of vehicle life the tax shall be 50 percent of
the Minnesota base rate schedule.
(h) On trucks, truck-tractors and semitrailer combinations, except those defined as farm trucks
and farm combinations, and except for those commercial zone vehicles specifically provided for
in this subdivision, the tax for each of the first eight years of vehicle life shall be 100 percent of
the tax imposed in the Minnesota base rate schedule, and during the ninth and succeeding years of
vehicle life, the tax shall be 75 percent of the Minnesota base rate prescribed by this subdivision.
(i) For the purpose of registration, trailers coupled with a truck-tractor, semitrailer
combination are semitrailers.
    Subd. 1f. Bus; commuter van. (a) On all intercity buses, the tax during each the first two
years of vehicle life shall be based on the gross weight of the vehicle and graduated according
to the following schedule:

Gross Weight of Vehicle
Tax

Under 6,000 lbs.
$125

6,000 to 8,000 lbs., incl.
125

8,001 to 10,000 lbs., incl.
125

10,001 to 12,000 lbs., incl.
150

12,001 to 14,000 lbs., incl.
190

14,001 to 16,000 lbs., incl.
210

16,001 to 18,000 lbs., incl.
225

18,001 to 20,000 lbs., incl.
260

20,001 to 22,000 lbs., incl.
300

22,001 to 24,000 lbs., incl.
350

24,001 to 26,000 lbs., incl.
400

26,001 to 28,000 lbs., incl.
450

28,001 to 30,000 lbs., incl.
500

30,001 and over
550
(b) During each of the third and fourth years of vehicle life, the tax shall be 75 percent of the
foregoing scheduled tax; during the fifth year of vehicle life, the tax shall be 50 percent of the
foregoing scheduled tax; during the sixth year of vehicle life, the tax shall be 37-1/2 percent of the
foregoing scheduled tax; and during the seventh and each succeeding year of vehicle life, the tax
shall be 25 percent of the foregoing scheduled tax; provided that the annual tax paid in any year of
its life for an intercity bus shall be not less than $175 for a vehicle of over 25 passenger seating
capacity and not less than $125 for a vehicle of 25 passenger and less seating capacity.
(c) On all intracity buses operated by an auto transportation company in the business of
transporting persons for compensation as a common carrier and operating within the limits of cities
having populations in excess of 200,000 inhabitants, the tax during each year of the vehicle life of
each such bus shall be $40; on all of such intracity buses operated in cities having a population of
less than 200,000 and more than 70,000 inhabitants, the tax during each year of vehicle life of
each bus shall be $10; and on all of such intracity buses operating in cities having a population of
less than 70,000 inhabitants, the tax during each year of vehicle life of each bus shall be $2.
(d) On all other buses and commuter vans, as defined in section 168.126, the tax during each
of the first three years of the vehicle life shall be based on the gross weight of the vehicle and
graduated according to the following schedule: Where the gross weight of the vehicle is 6,000
pounds or less, $25. Where the gross weight of the vehicle is more than 6,000 pounds, and not
more than 8,000 pounds, the tax shall be $25 plus an additional tax of $5 per ton for the ton or
major portion in excess of 6,000 pounds. Where the gross weight of the vehicle is more than 8,000
pounds, and not more than 20,000 pounds, the tax shall be $30 plus an additional tax of $10 per ton
for each ton or major portion in excess of 8,000 pounds. Where the gross weight of the vehicle is
more than 20,000 pounds and not more than 24,000 pounds, the tax shall be $90 plus an additional
tax of $15 per ton for each ton or major portion in excess of 20,000 pounds. Where the gross
weight of the vehicle is more than 24,000 pounds and not more than 28,000 pounds, the tax shall
be $120 plus an additional tax of $25 per ton for each ton or major portion in excess of 24,000
pounds. Where the gross weight of the vehicle is more than 28,000 pounds, the tax shall be $170
plus an additional tax of $30 per ton for each ton or major portion in excess of 28,000 pounds.
(e) During the fourth and succeeding years of vehicle life, the tax shall be 80 percent of the
foregoing scheduled tax but in no event less than $20 per vehicle.
    Subd. 1g. Recreational vehicle. (a) Self-propelled recreational vehicles shall be separately
licensed and taxed annually on the basis of total gross weight and the tax shall be graduated
according to the Minnesota base rate schedule prescribed in subdivision 1e, but in no event less
than $20, except as otherwise provided in this subdivision.
(b) For all self-propelled recreational vehicles, the tax for the ninth and succeeding years of
vehicle life shall be 75 percent of the tax imposed in the Minnesota base rate schedule.
(c) Towed recreational vehicles shall be separately licensed and taxed annually on the basis
of total gross weight at 30 percent of the Minnesota base rate prescribed in subdivision 1e but in
no event less than $5.
(d) Notwithstanding any law to the contrary, all trailers and semitrailers taxed pursuant to
this section shall be exempt from any wheelage tax now or hereafter imposed by any political
subdivision or political subdivisions.
    Subd. 1h. Motorized bicycle. On motorized bicycles the tax is $6, which includes the
surtax provided for in subdivision 14.
    Subd. 1i.[Repealed, 1985 c 291 s 27]
    Subd. 1j.[Repealed, 1995 c 264 art 3 s 51]
    Subd. 1k. Commuter van. A commuter van, as defined in section 168.126, must be
separately licensed and taxed annually on the basis of total gross weight and the tax must be
graduated according to the schedule prescribed in subdivision 1f.
    Subd. 2. Prorated fees. When a motor vehicle first becomes subject to taxation during the
registration period for which the tax is paid, or when a vehicle becomes subject to taxation upon
transfer from a motor vehicle dealer, the tax shall be for the remainder of the period prorated on
a monthly basis, 1/12 of the annual tax for each calendar month or fraction thereof; provided,
however, that for a vehicle having an annual tax of $10 or less there shall be no reduction until on
and after September 1 when the annual tax shall be reduced one-half.
    Subd. 3. Application; cancellation; excessive gross weight forbidden. (a) The applicant
for all licenses based on gross weight shall state the unloaded weight of the motor vehicle, trailer,
or semitrailer and the maximum load the applicant proposes to carry on it, the sum of which
constitutes the gross weight upon which the license tax must be paid. However, the declared gross
weight upon which the tax is paid must not be less than 1-1/4 times the declared unloaded weight
of the motor vehicle, trailer, or semitrailer to be registered, except recreational vehicles taxed
under subdivision 1g, school buses taxed under subdivision 18, and tow trucks or towing vehicles
defined in section 169.01, subdivision 52. The gross weight of a tow truck or towing vehicle is the
actual weight of the tow truck or towing vehicle fully equipped, but does not include the weight of
a wrecked or disabled vehicle towed or drawn by the tow truck or towing vehicle.
(b) The gross weight of a motor vehicle, trailer, or semitrailer must not exceed the gross
weight upon which the license tax has been paid by more than four percent or 1,000 pounds,
whichever is greater; provided that, a vehicle transporting unfinished forest products on a
highway, other than a highway that is part of the system of interstate and defense highways, unless
a federal exemption is granted, in accordance with paragraph (d)(3):
(1) shall not exceed its gross vehicle weight upon which the license tax has been paid, or
gross axle weight on any axle, by more than five percent and, notwithstanding other law to the
contrary, is not subject to any fee, fine, or other assessment or penalty for exceeding a gross
vehicle or axle weight by up to five percent; and
(2) between the dates set by the commissioner in accordance with section 169.826,
subdivision 1
, is not subject to any provision of paragraph (d) or chapter 169 limiting the gross
axle weight of any individual axle unless the entire vehicle also exceeds its gross vehicle weight
plus its weight allowance allowed in clause (1) and plus any weight allowance permitted under
section 169.826, in which case the vehicle is subject to all applicable penalties for excess weight
violations.
(c) The gross weight of the motor vehicle, trailer, or semitrailer for which the license tax is
paid must be indicated by a distinctive character on the license plate or plates except as provided
in subdivision 12 and the plate or plates must be kept clean and clearly visible at all times.
(d) The owner, driver, or user of a motor vehicle, trailer, or semitrailer, upon conviction
for transporting a gross weight in excess of the gross weight for which it was registered or for
operating a vehicle with an axle weight exceeding the maximum lawful axle load weight, is
guilty of a misdemeanor and subject to increased registration or reregistration according to the
following schedule:
(1) Upon conviction for transporting a gross weight in excess of the gross weight for which a
motor vehicle, trailer, or semitrailer is registered by more than the allowance set forth in paragraph
(b) but less than 25 percent, or for operating or using a motor vehicle, trailer, or semitrailer
with an axle weight exceeding the maximum lawful axle load as provided in sections 169.822
to 169.829 by more than the allowance set forth in paragraph (b) but less than 25 percent, the
owner, driver, or user of the motor vehicle, trailer, or semitrailer used to commit the violation, in
addition to any penalty imposed for the misdemeanor, shall apply to the registrar to increase the
authorized gross weight to be carried on the vehicle to a weight equal to or greater than the gross
weight the owner, driver, or user was convicted of carrying. The increase is computed for the
balance of the calendar year on the basis of 1/12 of the annual tax for each month remaining in
the calendar year beginning with the first day of the month in which the violation occurred. If
the additional registration tax computed upon that weight, plus the tax already paid, amounts to
more than the regular tax for the maximum gross weight permitted for the vehicle under sections
169.822 to 169.829, that additional amount must nevertheless be paid into the highway fund, but
the additional tax thus paid does not authorize or permit any person to operate the vehicle with a
gross weight in excess of the maximum legal weight as provided by sections 169.822 to 169.829.
Unless the owner within 30 days after a conviction applies to increase the authorized weight and
pays the additional tax as provided in this section, the registrar shall revoke the registration on the
vehicle and demand the return of the registration card and plates issued on that registration.
(2) Upon conviction of an owner, driver, or user of a motor vehicle, trailer, or semitrailer for
transporting a gross weight in excess of the gross weight for which the motor vehicle, trailer, or
semitrailer was registered by 25 percent or more or for operating or using the vehicle or trailer
with an axle weight exceeding the maximum lawful axle load as provided in sections 169.822 to
169.829 by 25 percent or more, and in addition to any penalty imposed for the misdemeanor, the
registrar shall either (i) cancel the reciprocity privileges on the vehicle involved if the vehicle
is being operated under reciprocity or (ii) if the vehicle is not being operated under reciprocity,
cancel the certificate of registration on the vehicle operated and demand the return of the
registration certificate and registration plates. The registrar may not cancel the registration or
reciprocity privileges for any vehicle found in violation of seasonal load restrictions imposed
under section 169.87 unless the axle weight exceeds the year-round weight limit for the highway
on which the violation occurred. The registrar may investigate any allegation of gross weight
violations and demand that the operator show cause why all future operating privileges in the state
should not be revoked unless the additional tax assessed is paid.
(3) Clause (1) does not apply to the first haul of unprocessed or raw farm products or
unfinished forest products, when the registered gross weight is not exceeded by more than ten
percent. For purposes of this clause, "first haul" means (i) the first, continuous transportation of
unprocessed or raw farm products from the place of production or on-farm storage site to any other
location within 50 miles of the place of production or on-farm storage site, or (ii) the continuous
or noncontinuous transportation of unfinished forest products from the place of production to the
place of final processing or manufacture located within 200 miles of the place of production.
(4) When the registration on a motor vehicle, trailer, or semitrailer is revoked by the registrar
according to this section, the vehicle must not be operated on the highways of the state until it is
registered or reregistered, as the case may be, and new plates issued, and the registration fee is
the annual tax for the total gross weight of the vehicle at the time of violation. The reregistration
pursuant to this subdivision of any vehicle operating under reciprocity agreements pursuant
to section 168.181 or 168.187 must be at the full annual registration fee without regard to the
percentage of vehicle miles traveled in this state.
    Subd. 4. Gross earnings tax system. Motor vehicles using the public streets and highways of
this state, and owned by companies paying taxes under gross earnings system of taxation, shall be
registered and taxed as provided for the registration and taxation of motor vehicles by this chapter,
notwithstanding the fact that earnings from such vehicles may be included in the earnings of such
companies upon which such gross earnings taxes are computed, and all provisions of this chapter
are hereby made applicable to the enforcement and collection of the tax herein provided for.
    Subd. 5. Certain vehicles subject to personal property tax. Motor vehicles not subject
to taxation as provided in section 168.012, but subject to taxation as personal property within
the state under section 273.36 or 273.37, subdivision 1, have a class rate as provided in section
273.13, subdivision 24, provided, that if the person against whom any tax has been levied on the
ad valorem basis because of any motor vehicle shall, during the calendar year for which such tax
is levied, be also taxed under the provisions of this chapter, then and in that event, upon proper
showing, the commissioner of revenue shall grant to the person against whom said ad valorem
tax was levied, such reduction or abatement of net tax capacity or taxes as was occasioned by
the so-called ad valorem tax imposed, and provided further that, if said ad valorem tax upon any
motor vehicle has been assessed against a dealer in new and unused motor vehicles, and the
tax imposed by this chapter for the required period is thereafter paid by the owner, then and in
that event, upon proper showing, the commissioner of revenue, upon the application of said
dealer, shall grant to such dealer against whom said ad valorem tax was levied such reduction
or abatement of net tax capacity or taxes as was occasioned by the so-called ad valorem tax
imposed. If such motor vehicle be registered and taxed under this chapter for a fractional part of
the calendar year only, then such ad valorem tax shall be reduced in the percentage which such
fractional part of the years bears to a full year.
    Subd. 6. Listing by dealers. The owner of every motor vehicle not exempted by section
168.012 or 168.28, shall, so long as it is subject to taxation within the state, list and register the
same and pay the tax herein provided annually; provided, however, that any dealer in motor
vehicles, to whom dealer's plates have been issued as provided in this chapter, coming into the
possession of any such motor vehicle to be held solely for the purpose of sale or demonstration or
both, shall be entitled to withhold the tax becoming due on such vehicle for the following year.
When, thereafter, such vehicle is otherwise used or is sold, leased, or rented to another person,
firm, corporation, or association, the tax for the remainder of the year, prorated on a monthly
basis, shall become payable immediately.
    Subd. 7. Agent. Any act required herein of a registered owner may be performed in the
registered owner's behalf by a duly authorized agent. Any person having a lien upon, or claim to,
any motor vehicle may pay any tax due thereon to prevent the penalty for delayed registration
from accruing, but the registration certificate and number plates shall not be issued until legal
ownership is definitely determined.
    Subd. 8. Tax proceeds to highway user fund; fee proceeds to vehicle services account. (a)
Unless otherwise specified in this chapter, the net proceeds of the registration tax imposed under
this chapter must be collected by the commissioner, paid into the state treasury, and credited to the
highway user tax distribution fund.
(b) All fees collected under this chapter, unless otherwise specified, must be deposited in the
vehicle services operating account in the special revenue fund under section 299A.705.
    Subd. 9. Municipality not to impose tax; exceptions. No city shall impose any tax or
license fee or bond of any kind for the operation of any motor vehicle on its streets if the person
or company owning or operating such vehicle holds a certificate or permit to operate such vehicle
issued in accordance with the provisions of Minnesota Statutes 1945, chapter 221, provided,
that this section shall not apply to vehicles transporting persons for hire which are operated
exclusively within any city or contiguous cities.
    Subd. 10.[Repealed, 1973 c 218 s 9]
    Subd. 11.[Obsolete, 1951 c 123 s 2]
    Subd. 12. Additional tax for excessive gross weight. Whenever an owner has registered
a vehicle and paid the tax as provided in subdivisions 1 to 1g, on the basis of a selected gross
weight of the vehicle and thereafter such owner desires to operate such vehicle with a greater
gross weight than that for which the tax has been paid, such owner shall be permitted to reregister
such vehicle by paying the additional tax due thereon for the remainder of the calendar year for
which such vehicle has been reregistered, the additional tax computed pro rata by the month, 1/12
of the annual tax due for each month of the year remaining in the calendar year, beginning with
the first day of the month in which such owner desires to operate the vehicle with the greater
weight. In computing the additional tax as aforesaid, the owner shall be given credit for the
unused portion of the tax previously paid computed pro rata by the month, 1/12 of the annual tax
paid for each month of the year remaining in the calendar year beginning with the first day of the
month in which such owner desires to operate the vehicle with the greater weight. An owner will
be permitted one reduction of gross weight or change of registration per year, which will result in
a refund. This refund will be prorated monthly beginning with the first day of the month after such
owner applies to amend the registration. The application for amendment shall be accompanied by
a fee of $3, and all fees shall be deposited in the highway user tax distribution fund. Provided,
however, the owner of a vehicle may reregister the vehicle for a weight of more than 81,000
pounds for one or more 30-day periods. For each 30-day period, the additional tax shall be equal
to 1/12 of the difference between the annual tax for the weight at which the vehicle is registered
and reregistered. When a vehicle is reregistered in accordance with this provision, a distinctive
windshield sticker provided by the commissioner of public safety shall be permanently displayed.
    Subd. 13.[Repealed, 1973 c 218 s 9]
    Subd. 14. Increase of tax rate. Beginning in and for the first calendar year following the
issuance and sale of bonds of the state of Minnesota under the provisions of the Constitution of
the state of Minnesota, article 14, section 4, and after July 1, 1957, under the provisions of the
Constitution of the state of Minnesota, article 14, section 11, the proceeds of the sale of which
are to be used in the construction of bridges and approaches thereto forming a part of the trunk
highway system, all motor vehicle taxes imposed by section 168.013, subdivisions 1 to 1g shall
be increased by 5 percent; such increased rate of tax shall remain in effect until and including the
calendar year following the year in which all principal and interest on all of any such bonds shall
be paid in full. Immediately upon the payment in full of all interest and principal on all of any such
bonds, the commissioner of finance shall certify that fact to the registrar of motor vehicles and the
registrar shall, for the second calendar year and thereafter following receipt of such certification,
cease to collect motor vehicle taxes at the increased rate prescribed by this subdivision.
    Subd. 15. Adjustment of tax. Whenever the tax on any vehicle as computed under the
provisions of this section is found to be indivisible by $1, the registrar is authorized to adjust
such tax to the nearest even dollar.
    Subd. 16. Repair and servicing permit. Upon the written application of the owner of a
motor vehicle registered and taxed as a commercial zone truck, a truck-tractor, a semitrailer, or
any combination thereof in accordance with this section, the registrar may grant permission in
writing to such owner to operate such vehicle to and from a repair shop or service station outside
of its licensed zone of operation for the limited purpose of repair or servicing. The application and
any permit issued under this subdivision shall state the location of the repair or servicing facility,
together with such other information and subject to such conditions as the registrar may specify.
Any motor vehicle operated under such a permit shall carry no load.
    Subd. 17.[Repealed, 1981 c 363 s 58]
    Subd. 18. School buses. Notwithstanding the provisions of subdivision 1, school buses used
exclusively for the transportation of students under contract with a school district, or used in
connection with transportation for nonprofit educational institutions, shall be taxed during each
year of the vehicle life of such bus the amount of $25.
    Subd. 19. Limited rental of farm truck to governmental unit. A motor vehicle licensed as
a farm truck may be rented to any governmental unit for use in snow removal, flood, tornado, fire
or other emergency or disaster situation without affecting its license status.
    Subd. 20. Federal heavy vehicle use tax; proof of payment. No person may register a
motor vehicle that, along with the trailers and semitrailers customarily used with the same type of
motor vehicle, has a taxable gross weight of at least 55,000 pounds and is subject to the use tax
imposed by the Internal Revenue Code of 1954, section 4481, unless proof of payment of the use
tax, if required and in a form as may be prescribed by the secretary of the treasury, is presented.
History: 1949 c 694 s 3; 1951 c 123 s 1,2; 1951 c 575 s 1; 1951 c 576 s 1; 1953 c 58 s 1;
1953 c 374 s 1; 1953 c 737 s 1; 1955 c 352 s 2; 1955 c 605 s 1; 1955 c 749 s 1; 1957 c 60 s 1;
1957 c 176 s 1; 1957 c 875 s 1; 1957 c 961 s 1; 1959 c 154 s 1; 1961 c 282 s 1; 1963 c 119 s 1;
1965 c 94 s 1; 1965 c 108 s 3; 1965 c 147 s 1; 1965 c 202 s 1,2; 1967 c 332 s 1; 1969 c 9 s 31;
1969 c 24 s 1; 1969 c 824 s 3; 1969 c 1059 s 1; 1971 c 700 s 1; 1971 c 754 s 2; Ex1971 c 31 art
5 s 1; 1973 c 54 s 1; 1973 c 123 art 5 s 7; 1973 c 218 s 3-6; 1973 c 260 s 1; 1973 c 492 s 14;
1973 c 582 s 3; 1974 c 406 s 28-31; 1975 c 339 s 8; 1976 c 2 s 172; 1976 c 39 s 2-4; 1977 c 108
s 1; 1977 c 214 s 3; 1977 c 248 s 1-3; 1977 c 347 s 26; 1979 c 213 s 2; 1980 c 427 s 1; 1981
c 321 s 1; 1981 c 357 s 51-54; 1981 c 363 s 7-17; 1Sp1981 c 4 art 4 s 61; 3Sp1981 c 1 art 2 s
5-7; 1982 c 424 s 41; 1983 c 198 s 2,3; 1983 c 371 s 1; 1984 c 549 s 3,4; 1985 c 291 s 8-11;
1985 c 299 s 8,9; 1986 c 398 art 13 s 1; 1986 c 444; 1986 c 454 s 12,13; 1Sp1986 c 3 art 2 s
11; 1987 c 383 s 1; 1988 c 647 s 2; 1988 c 719 art 5 s 84; 1989 c 268 s 5; 1989 c 329 art 13 s
20; 1989 c 342 s 7,8; 1Sp1989 c 1 art 2 s 11; 1990 c 426 art 1 s 21; 1990 c 480 art 7 s 2; 1990
c 556 s 2; 1991 c 112 s 5; 1994 c 536 s 3,4; 1995 c 264 art 2 s 2; 1996 c 289 s 3; 1996 c 455
art 3 s 18; 1999 c 70 s 1; 1999 c 238 art 2 s 4,5; 2000 c 490 art 7 s 1; 1Sp2001 c 5 art 13 s 2;
1Sp2001 c 8 art 2 s 30; 2002 c 364 s 8; 2002 c 371 art 1 s 4; art 3 s 2; 2002 c 388 s 1; 2003
c 2 art 4 s 5; 1Sp2003 c 19 art 2 s 20; 1Sp2005 c 6 art 2 s 2

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569