| 1 | 1 | | 1.1 A bill for an act |
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| 2 | 2 | | 1.2 relating to transportation; authorizing counties to levy a wheelage tax up to $35; |
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| 3 | 3 | | 1.3 making technical corrections; amending Minnesota Statutes 2024, section 163.051, |
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| 4 | 4 | | 1.4 subdivision 1. |
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| 5 | 5 | | 1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: |
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| 6 | 6 | | 1.6 Section 1. Minnesota Statutes 2024, section 163.051, subdivision 1, is amended to read: |
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| 7 | 7 | | 1.7 Subdivision 1.Tax authorized.(a) Except as provided in paragraph (c), the board of |
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| 8 | 8 | | 1.8commissioners of each county is authorized to levy by resolution a wheelage tax at the rate |
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| 9 | 9 | | 1.9specified in paragraph (b), on each motor vehicle that is kept in such the county when not |
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| 10 | 10 | | 1.10in operation and that is subject to annual registration and taxation under chapter 168. The |
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| 11 | 11 | | 1.11board may provide by resolution for collection of the wheelage tax by county officials, or |
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| 12 | 12 | | 1.12it the board may request that the tax be collected by the state registrar of motor vehicles. |
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| 13 | 13 | | 1.13The state registrar of motor vehicles shall must collect such the tax on behalf of the county, |
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| 14 | 14 | | 1.14if requested, as provided in subdivision 2. |
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| 15 | 15 | | 1.15 (b) The wheelage tax under this section is at the rate of up to $20 $35 per year, in any |
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| 16 | 16 | | 1.16increment of a whole dollar, as specified by each county that authorizes the tax. |
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| 17 | 17 | | 1.17 (c) The following vehicles are exempt from the wheelage tax: |
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| 18 | 18 | | 1.18 (1) motorcycles, as defined in section 169.011, subdivision 44; |
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| 19 | 19 | | 1.19 (2) motorized bicycles, as defined in section 169.011, subdivision 45; |
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| 20 | 20 | | 1.20 (3) motorized foot scooters, as defined in section 169.011, subdivision 46; and |
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| 21 | 21 | | 1.21 (4) vehicles that meet the requirements under section 168.012, subdivision 13. |
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| 22 | 22 | | 1Section 1. |
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| 23 | 23 | | 25-03730 as introduced02/11/25 REVISOR KRB/ES |
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| 24 | 24 | | SENATE |
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| 25 | 25 | | STATE OF MINNESOTA |
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| 26 | 26 | | S.F. No. 2032NINETY-FOURTH SESSION |
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| 27 | 27 | | (SENATE AUTHORS: DIBBLE) |
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| 28 | 28 | | OFFICIAL STATUSD-PGDATE |
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| 29 | 29 | | Introduction and first reading03/03/2025 |
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| 30 | 30 | | Referred to Transportation 2.1 (d) For any county that authorized the tax prior to May 24, 2013, the wheelage tax |
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| 31 | 31 | | 2.2continues at the rate provided under paragraph (b). |
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| 32 | 32 | | 2Section 1. |
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| 33 | 33 | | 25-03730 as introduced02/11/25 REVISOR KRB/ES |
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