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Minnesota Legislature

Office of the Revisor of Statutes

MOTOR VEHICLE REGISTRATION TAXES

Additional taxes

Buses, Minn. Statutes 2009 168.63 to 2009 168.65

Generally, Minn. Statutes 2009 168.013

Affidavits

Classic motorcycles, Minn. Statutes 2009 168.105

Refunds, affidavits of nonuse, Minn. Statutes 2009 168.31

Agricultural machinery and equipment, exemptions, Minn. Statutes 2009 168.012

All-terrain vehicles, four-wheelers, exemptions, Minn. Statutes 2009 168.012

Ambulances, exemptions, Minn. Statutes 2009 168.012

Amusement parks, nonresidents' motor vehicles, Minn. Statutes 2009 168.183

Armed forces members

Exemptions, Minn. Statutes 2009 168.031 to 2009 168.033, 2009 168.04

Proportionate payment, Minn. Statutes 2009 168.033

Refunds, Minn. Statutes 2009 168.032

Assignments, refunds, Minn. Statutes 2009 168.16

Buses

Additional tax, payment, Minn. Statutes 2009 168.63 to 2009 168.65

Apportionment, basis, Minn. Statutes 2009 168.61, 2009 168.62

Determination, Minn. Statutes 2009 168.62 to 2009 168.64

Gross weight, basis, Minn. Statutes 2009 168.013

Intercity buses, Minn. Statutes 2009 168.013, 2009 168.61 to 2009 168.63

Interest, Minn. Statutes 2009 168.64

Intracity buses, rate of tax, Minn. Statutes 2009 168.013

Overpayments, credits, refunds, Minn. Statutes 2009 168.63

Public Safety Department, duties, Minn. Statutes 2009 168.62, 2009 168.63

Reciprocity, Minn. Statutes 2009 168.181

Rulemaking, Minn. Statutes 2009 168.64

School buses, rate of tax, Minn. Statutes 2009 168.013

Carnivals, nonresidents' motor vehicles, Minn. Statutes 2009 168.183

Circuses, nonresidents' motor vehicles, Minn. Statutes 2009 168.183

Classic cars, Minn. Statutes 2009 168.10

Classic motorcycles, Minn. Statutes 2009 168.105

Collection, surtaxes, Minn. Statutes 2009 168.016

Collector military vehicles, Minn. Statutes 2009 168.10

Collector motor vehicles, Minn. Statutes 2009 168.09, 2009 168.10

Collegiate license plate applicants, Minn. Statutes 2009 168.129

Commercial zone trucks, tax rate, Minn. Statutes 2009 168.013

Complaints, unpaid taxes, Minn. Statutes 2009 168.33

Computation

Buses, Minn. Statutes 2009 168.62

Generally, Minn. Statutes 2009 168.013

Conflict of laws, reciprocity, Minn. Statutes 2009 168.012

Credits, buses, Minn. Statutes 2009 168.63

Delinquent taxes, Minn. Statutes 2009 168.31, 2009 168.33

Depositing, highway user tax user distribution fund, Minn. Statutes 2009 168.013

Emergency vehicles, exemptions, Minn. Statutes 2009 168.012

Evasion, Minn. Statutes 2009 168.35

Exemptions

Armed forces members, Minn. Statutes 2009 168.031 to 2009 168.033, 2009 168.04

Disabled war veterans, Minn. Statutes 2009 168.031

Farm trailers, Minn. Statutes 2009 168.12

Former prisoners of war, Minn. Statutes 2009 168.125

Generally, Minn. Statutes 2009 168.012

Failure to pay

Certificate of title, Minn. Statutes 2009 168A.08, 2009 168A.23

Persons under age 18, Minn. Statutes 2009 168.101

Farm trucks, rate of tax, Minn. Statutes 2009 168.013

Fees

Generally, Minn. Statutes 2009 168.013

Installment payments, Minn. Statutes 2009 168.31

Fire departments, exemptions, Minn. Statutes 2009 168.012

Foreign countries

Exemptions, Minn. Statutes 2009 168.012

Reciprocity, Minn. Statutes 2009 168.181

Foreign states

Exemptions, Minn. Statutes 2009 168.012

Reciprocity, Minn. Statutes 2009 168.181

Former prisoners of war, exemptions, Minn. Statutes 2009 168.125

Forms, Public Safety Department, duties, Minn. Statutes 2009 168.10

Government-owned vehicles, exemptions, Minn. Statutes 2009 168.012

Gross earnings taxes companies, Minn. Statutes 2009 168.013

Gross weight, Minn. Statutes 2009 168.013

Hearses, generally, Minn. Statutes 2009 168.013

Increase, principal and interest, trunk highway bonds, Minn. Statutes 2009 168.013

Inspectors, reports given, unpaid taxes, Minn. Statutes 2009 168.33

Installment payments

Certificates of title, depositing with Public Safety Department, rulemaking, Minn. Statutes 2009 168A.24

Generally, Minn. Statutes 2009 168.31

Interstate carriers, reciprocity, Minn. Statutes 2009 168.221

Lawsuits, Minn. Statutes 2009 168.31

Lienholders, rights, Minn. Statutes 2009 168.013

Liens

Certificates of title, depositing with Public Safety Department, rulemaking, Minn. Statutes 2009 168A.24

Enforcement, recovery of delinquent taxes, Minn. Statutes 2009 168.31

Manufactured homes, exemptions, Minn. Statutes 2009 168.012

Motor vehicle dealers

Duties, generally, Minn. Statutes 2009 168A.04, 2009 168A.11

Manufacturers' test vehicle license plate fees, Minn. Statutes 2009 168.25

Requirements, Minn. Statutes 2009 168.27

Taxation as personal property, exemptions, Minn. Statutes 2009 168.28

Withholding, Minn. Statutes 2009 168.013

Motor vehicles not operated on public highways, Minn. Statutes 2009 168.012

Motorcycles, rate of tax, Minn. Statutes 2009 168.013

Motorized bicycles, tax rate, Minn. Statutes 2009 168.013

Nonresidents

Amusement parks, circuses, and carnivals, Minn. Statutes 2009 168.183

Reciprocity, Minn. Statutes 2009 168.181, 2009 168.211

Park trailers, payment, Minn. Statutes 2009 168.098

Passenger automobiles, tax rate, Minn. Statutes 2009 168.013

Payment

Dealers, duties, Minn. Statutes 2009 168.25, 2009 168A.04, 2009 168A.11

Delinquent taxes, Minn. Statutes 2009 168.31, 2009 168.33

Dishonored checks, suspension of motor vehicle registration, Minn. Statutes 2009 168.17

Due dates, Minn. Statutes 2009 168.31

Gross earnings tax companies, Minn. Statutes 2009 168.013

Installment payments, Minn. Statutes 2009 168.31, 2009 168A.24

Manufacturers' test vehicle license plate fees, Minn. Statutes 2009 168.25

Motor vehicle registration certificate, Minn. Statutes 2009 168.11

Owners, Minn. Statutes 2009 168.013

Purchase of vehicle, Minn. Statutes 2009 168A.11

Requirements, Minn. Statutes 2009 168.09, 2009 168.28

Temporary nonresident vehicle permits in lieu of, Minn. Statutes 2009 168.091

Vehicles with rotary member license plates, Minn. Statutes 2009 168.1297

Pioneer motor vehicles, Minn. Statutes 2009 168.10

Proratable vehicles, prorated fees, Minn. Statutes 2009 168.013

Quarterly registration, Minn. Statutes 2009 168.018

Rebuilt motor vehicles, Minn. Statutes 2009 168.10

Receipts

Issuance, conditional receipts, Minn. Statutes 2009 168.17

Violations, Minn. Statutes 2009 168.36

Reciprocity

Conflict of laws, Minn. Statutes 2009 168.012

Denial or withdrawal of benefits and privileges, Minn. Statutes 2009 168.201

Generally, Minn. Statutes 2009 168.181

Interstate carriers, Minn. Statutes 2009 168.221

Nonresidents, Minn. Statutes 2009 168.211

Public Safety Department, powers and duties, Minn. Statutes 2009 168.187

Rulemaking, Minn. Statutes 2009 168.221

Recreational vehicles

Park trailers, payment, Minn. Statutes 2009 168.098

Rate of tax, Minn. Statutes 2009 168.013

Towed recreational vehicles, Minn. Statutes 2009 168.013

Refunds

Affidavits of nonuse, Minn. Statutes 2009 168.31

Armed forces members, active service, Minn. Statutes 2009 168.032

Buses, Minn. Statutes 2009 168.63

Cancellation of sales, Minn. Statutes 2009 168A.101

Generally, Minn. Statutes 2009 168.16

Lemons (motor vehicles), Minn. Statutes 2009 168.022

Vehicles destroyed, sold, or removed from state, Minn. Statutes 2009 168.16, 2009 168.31

Reports about, Minn. Statutes 2009 168.33

Revenues, depositing, Minn. Statutes 2009 168.25

School buses, rate of tax, Minn. Statutes 2009 168.013

School vehicles, exemptions, Minn. Statutes 2009 168.012

Special mobile equipment

Exemptions, Minn. Statutes 2009 168.012

Penalty, Minn. Statutes 2009 168.28

Spotter trucks, exemptions, Minn. Statutes 2009 168.012

Street rods, Minn. Statutes 2009 168.10

Street-sweeping vehicles, rate of tax, Minn. Statutes 2009 168.013

Subject vehicles, Minn. Statutes 2009 168.28

Surtaxes, collection, Minn. Statutes 2009 168.016

Tractors

Exemptions, Minn. Statutes 2009 168.012

Rate of tax, Minn. Statutes 2009 168.013

Reciprocity, Minn. Statutes 2009 168.181

Spotter trucks, exemption, Minn. Statutes 2009 168.012

Truck-tractors, Minn. Statutes 2009 168.013, 2009 168.181

Trailers

Farm trailers, Minn. Statutes 2009 168.012, 2009 168.013

Generally, Minn. Statutes 2009 168.013

Reciprocity, Minn. Statutes 2009 168.181

Rental trailers, Minn. Statutes 2009 168.843

Semitrailers, Minn. Statutes 2009 168.012, 2009 168.013, 2009 168.181

Trucks

Generally, Minn. Statutes 2009 168.013

Reciprocity, Minn. Statutes 2009 168.181

Rental trucks, percentage of taxable trucks, determination, Minn. Statutes 2009 168.842

Vans, Minn. Statutes 2009 168.013

Vehicle-mounted concrete pumps, rate of tax, Minn. Statutes 2009 168.013

Veterans, disabled war veterans, exemptions, Minn. Statutes 2009 168.031

Violations and penalties

Axle weight violations, additional payments, Minn. Statutes 2009 168.013

Evasion or defeat, generally, Minn. Statutes 2009 168.35

Generally, Minn. Statutes 2009 168.10

Gross weight violations, additional payments, Minn. Statutes 2009 168.013

Payment violations, Minn. Statutes 2009 168.101, 2009 168.123, 2009 168.31

Receipts, manufacture, purchase, sale, or use, Minn. Statutes 2009 168.36

Waivers, interstate carriers, reciprocity, Minn. Statutes 2009 168.221