Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF601 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to transportation; abolishing vehicle registration taxes; transferring money;
3	3	1.3 amending Minnesota Statutes 2024, sections 168.002, subdivision 13; 168.012;
4	4	1.4 168.013, subdivisions 8, 20, 22; 168.0135, subdivision 1; 168.017, subdivision 5;
5	5	1.5 168.018; 168.04, subdivisions 1, 2; 168.09, subdivisions 1, 5, 7; 168.092,
6	6	1.6 subdivision 1; 168.10, subdivisions 1, 1a, 1b, 1c, 1d, 1h, 1i, 2; 168.101, subdivision
7	7	1.7 2a; 168.105, subdivision 2; 168.11, subdivisions 1, 3; 168.12, subdivisions 1, 2,
8	8	1.8 2a, 2b, 2c, 2d, 2e, 2f, 5; 168.123, subdivision 1; 168.1235, subdivision 1; 168.1255,
9	9	1.9 subdivision 1; 168.1256, subdivision 1; 168.1258, subdivision 1; 168.1259,
10	10	1.10 subdivision 2; 168.127, subdivisions 2, 5; 168.128, subdivision 2; 168.1282,
11	11	1.11 subdivision 1; 168.1284, subdivisions 1, 5; 168.1285, subdivisions 1, 5; 168.1286,
12	12	1.12 subdivision 1; 168.1287, subdivision 1; 168.1288, subdivision 1; 168.129,
13	13	1.13 subdivision 1; 168.1294, subdivisions 1, 6; 168.1295, subdivisions 1, 5; 168.1296,
14	14	1.14 subdivisions 1, 5; 168.1298, subdivisions 1, 5; 168.13; 168.15, subdivision 1;
15	15	1.15 168.17; 168.181, subdivisions 1, 2; 168.187, subdivisions 7, 27; 168.221; 168.27,
16	16	1.16 subdivision 28; 168.301, subdivisions 1, 2, 3, 5; 168.33, subdivisions 1, 2, 7;
17	17	1.17 168.34; 168.61, subdivision 2; 168.62, subdivision 1; 168.64; 168.65, subdivision
18	18	1.18 2; 168.842; 168.843; repealing Minnesota Statutes 2024, sections 168.002,
19	19	1.19 subdivision 33; 168.013, subdivisions 1, 1a, 1b, 1c, 1d, 1e, 1f, 1g, 1h, 1k, 1l, 1m,
20	20	1.20 2, 3, 4, 5, 6, 7, 12, 14, 15, 18, 19, 23; 168.016; 168.022; 168.032; 168.033; 168.041,
21	21	1.21 subdivision 8; 168.11, subdivision 2; 168.16; 168.183; 168.28; 168.31, subdivisions
22	22	1.22 1, 4, 4a, 5, 6; 168.35; 168.62, subdivision 2; 168.63, subdivision 5.
23	23	1.23BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
24	24	1.24 Section 1. Minnesota Statutes 2024, section 168.002, subdivision 13, is amended to read:
25	25	1.25 Subd. 13.Gross weight.(a) "Gross weight" means the actual unloaded weight of the
26	26	1.26vehicle, either a truck or tractor, or the actual unloaded combined weight of a truck-tractor
27	27	1.27and semitrailer or semitrailers, or of the truck-tractor, semitrailer and one additional
28	28	1.28semitrailer, fully equipped for service, plus the weight of the maximum load which the
29	29	1.29applicant has elected to carry on such vehicle or combined vehicles.
30	30	1Section 1.
31	31	25-01581 as introduced01/07/25 REVISOR KRB/MI
32	32	SENATE
33	33	STATE OF MINNESOTA
34	34	S.F. No. 601NINETY-FOURTH SESSION
35	35	(SENATE AUTHORS: LIESKE, Wesenberg, Jasinski, Bahr and Drazkowski)
36	36	OFFICIAL STATUSD-PGDATE
37	37	Introduction and first reading01/27/2025
38	38	Referred to Transportation 2.1 (b) The term gross weight applied to a truck used for towing a trailer means the unloaded
39	39	2.2weight of the truck, fully equipped for service, plus the weight of the maximum load which
40	40	2.3the applicant has elected to carry on such truck, including the weight of such part of the
41	41	2.4trailer and its load as may rest upon the truck.
42	42	2.5 (c) The term gross weight applied to school buses means the weight of the vehicle fully
43	43	2.6equipped with all fuel tanks full of fuel, plus the weight of the passengers and their baggage
44	44	2.7computed at the rate of 100 pounds per passenger seating capacity, including that for the
45	45	2.8driver. The term gross weight applied to other buses means the weight of the vehicle fully
46	46	2.9equipped with all fuel tanks full of fuel, plus the weight of passengers and their baggage
47	47	2.10computed at the rate of 150 pounds per passenger seating capacity, including that for the
48	48	2.11driver. For bus seats designed for more than one passenger, but which are not divided so as
49	49	2.12to allot individual seats for the passengers that occupy them, allow two feet of its length
50	50	2.13per passenger to determine seating capacity.
51	51	2.14 (d) The term gross weight applied to a truck, truck-tractor or a truck used as a truck-tractor
52	52	2.15used exclusively by the owner thereof for transporting unfinished forest products or used
53	53	2.16by the owner thereof to transport agricultural, horticultural, dairy and other farm products
54	54	2.17including livestock produced or finished by the owner of the truck and any other personal
55	55	2.18property owned by the farmer to whom the license for such truck is issued, from the farm
56	56	2.19to market, and to transport property and supplies to the farm of the owner, as described in
57	57	2.20subdivision 8, shall be the actual weight of the truck, truck-tractor or truck used as a
58	58	2.21truck-tractor or the combined weight of the truck-tractor and semitrailer plus the weight of
59	59	2.22the maximum load which the applicant has elected to carry on such vehicle or combined
60	60	2.23vehicles and shall be licensed and taxed as provided by section 168.013, subdivision 1c
61	61	2.24registered.
62	62	2.25 (e) The term gross weight applied to a truck-tractor or a truck used as a truck-tractor
63	63	2.26used exclusively by the owner, or by a for-hire carrier hauling exclusively for one owner,
64	64	2.27for towing an equipment dolly shall be the actual weight of the truck-tractor or truck used
65	65	2.28as a truck-tractor plus the weight of such part of the equipment dolly and its load as may
66	66	2.29rest upon the truck-tractor or truck used as a truck-tractor, and shall be licensed registered
67	67	2.30separately and taxed as provided by section 168.013, subdivision 1e, and the equipment
68	68	2.31dolly shall be licensed registered separately and taxed as provided in section 168.013,
69	69	2.32subdivision 1d, which is applicable for the balance of the weight of the equipment dolly
70	70	2.33and the balance of the maximum load the applicant has elected to carry on such combined
71	71	2.34vehicles. The term "equipment dolly" as used in this subdivision means a heavy semitrailer
72	72	2.35used solely by the owner, or by a for-hire carrier hauling exclusively for one owner, to
73	73	2Section 1.
74	74	25-01581 as introduced01/07/25 REVISOR KRB/MI 3.1transport the owner's construction machinery, equipment, implements and other objects
75	75	3.2used on a construction project, but not to be incorporated in or to become a part of a
76	76	3.3completed project.
77	77	3.4 (f) The term gross weight applied to a tow truck or towing vehicle defined in section
78	78	3.5168B.011, subdivision 12a, means the weight of the tow truck or towing vehicle fully
79	79	3.6equipped for service, including the weight of the crane, winch and other equipment to control
80	80	3.7the movement of a towed vehicle, but does not include the weight of a wrecked or disabled
81	81	3.8vehicle towed or drawn by the tow truck or towing vehicle.
82	82	3.9 Sec. 2. Minnesota Statutes 2024, section 168.012, is amended to read:
83	83	3.10 168.012 VEHICLES EXEMPT FROM TAX OR LICENSE FEES.
84	84	3.11 Subdivision 1.Vehicles exempt from tax, fees, or plate display.(a) The following
85	85	3.12vehicles are exempt from the provisions of this chapter requiring payment of tax and
86	86	3.13registration fees, except as provided in subdivision 1c:
87	87	3.14 (1) vehicles owned and used solely in the transaction of official business by the federal
88	88	3.15government, the state, or any political subdivision;
89	89	3.16 (2) vehicles owned and used exclusively by educational institutions and used solely in
90	90	3.17the transportation of pupils to and from those institutions;
91	91	3.18 (3) vehicles used solely in driver education programs at nonpublic high schools;
92	92	3.19 (4) vehicles owned by nonprofit charities and used exclusively to transport disabled
93	93	3.20persons for charitable, religious, or educational purposes;
94	94	3.21 (5) vehicles owned by nonprofit charities and used exclusively for disaster response and
95	95	3.22related activities;
96	96	3.23 (6) vehicles owned by ambulance services licensed under section 144E.10 that are
97	97	3.24equipped and specifically intended for emergency response or providing ambulance services;
98	98	3.25and
99	99	3.26 (7) vehicles owned by a commercial driving school licensed under section 171.34, or
100	100	3.27an employee of a commercial driving school licensed under section 171.34, and the vehicle
101	101	3.28is used exclusively for driver education and training.
102	102	3.29 (b) Provided the general appearance of the vehicle is unmistakable, the following vehicles
103	103	3.30are not required to register or display number plates:
104	104	3.31 (1) vehicles owned by the federal government;
105	105	3Sec. 2.
106	106	25-01581 as introduced01/07/25 REVISOR KRB/MI 4.1 (2) fire apparatuses, including fire-suppression support vehicles, owned or leased by the
107	107	4.2state or a political subdivision;
108	108	4.3 (3) police patrols owned or leased by the state or a political subdivision; and
109	109	4.4 (4) ambulances owned or leased by the state or a political subdivision.
110	110	4.5 (c) Unmarked vehicles used in general police work, liquor investigations, or arson
111	111	4.6investigations, and passenger automobiles, pickup trucks, and buses owned or operated by
112	112	4.7the Department of Corrections or by conservation officers of the Division of Enforcement
113	113	4.8and Field Service of the Department of Natural Resources, must be registered and must
114	114	4.9display appropriate license number plates, furnished by the registrar at cost. Original and
115	115	4.10renewal applications for these license plates authorized for use in general police work and
116	116	4.11for use by the Department of Corrections or by conservation officers must be accompanied
117	117	4.12by a certification signed by the appropriate chief of police if issued to a police vehicle, the
118	118	4.13appropriate sheriff if issued to a sheriff's vehicle, the commissioner of corrections if issued
119	119	4.14to a Department of Corrections vehicle, or the appropriate officer in charge if issued to a
120	120	4.15vehicle of any other law enforcement agency. The certification must be on a form prescribed
121	121	4.16by the commissioner and state that the vehicle will be used exclusively for a purpose
122	122	4.17authorized by this section.
123	123	4.18 (d) Unmarked vehicles used by the Departments of Revenue and Labor and Industry,
124	124	4.19fraud unit, in conducting seizures or criminal investigations must be registered and must
125	125	4.20display passenger vehicle classification license number plates, furnished at cost by the
126	126	4.21registrar. Original and renewal applications for these passenger vehicle license plates must
127	127	4.22be accompanied by a certification signed by the commissioner of revenue or the
128	128	4.23commissioner of labor and industry. The certification must be on a form prescribed by the
129	129	4.24commissioner and state that the vehicles will be used exclusively for the purposes authorized
130	130	4.25by this section.
131	131	4.26 (e) Unmarked vehicles used by the Division of Disease Prevention and Control of the
132	132	4.27Department of Health must be registered and must display passenger vehicle classification
133	133	4.28license number plates. These plates must be furnished at cost by the registrar. Original and
134	134	4.29renewal applications for these passenger vehicle license plates must be accompanied by a
135	135	4.30certification signed by the commissioner of health. The certification must be on a form
136	136	4.31prescribed by the commissioner and state that the vehicles will be used exclusively for the
137	137	4.32official duties of the Division of Disease Prevention and Control.
138	138	4.33 (f) Unmarked vehicles used by staff of the Gambling Control Board in gambling
139	139	4.34investigations and reviews must be registered and must display passenger vehicle
140	140	4Sec. 2.
141	141	25-01581 as introduced01/07/25 REVISOR KRB/MI 5.1classification license number plates. These plates must be furnished at cost by the registrar.
142	142	5.2Original and renewal applications for these passenger vehicle license plates must be
143	143	5.3accompanied by a certification signed by the board chair. The certification must be on a
144	144	5.4form prescribed by the commissioner and state that the vehicles will be used exclusively
145	145	5.5for the official duties of the Gambling Control Board.
146	146	5.6 (g) Unmarked vehicles used in general investigation, surveillance, supervision, and
147	147	5.7monitoring by the Department of Human Services' Office of Special Investigations' staff;
148	148	5.8the Minnesota Sex Offender Program's executive director and the executive director's staff;
149	149	5.9and the Office of Inspector General's staff, including, but not limited to, county fraud
150	150	5.10prevention investigators, must be registered and must display passenger vehicle classification
151	151	5.11license number plates, furnished by the registrar at cost. Original and renewal applications
152	152	5.12for passenger vehicle license plates must be accompanied by a certification signed by the
153	153	5.13commissioner of human services. The certification must be on a form prescribed by the
154	154	5.14commissioner and state that the vehicles must be used exclusively for the official duties of
155	155	5.15the Office of Special Investigations' staff; the Minnesota Sex Offender Program's executive
156	156	5.16director and the executive director's staff; and the Office of the Inspector General's staff,
157	157	5.17including, but not limited to, contract and county fraud prevention investigators.
158	158	5.18 (h) Each state hospital and institution for persons who are mentally ill and
159	159	5.19developmentally disabled may have one vehicle without the required identification on the
160	160	5.20sides of the vehicle. The vehicle must be registered and must display passenger vehicle
161	161	5.21classification license number plates. These plates must be furnished at cost by the registrar.
162	162	5.22Original and renewal applications for these passenger vehicle license plates must be
163	163	5.23accompanied by a certification signed by the hospital administrator. The certification must
164	164	5.24be on a form prescribed by the commissioner and state that the vehicles will be used
165	165	5.25exclusively for the official duties of the state hospital or institution.
166	166	5.26 (i) Each county social service agency may have vehicles used for child and vulnerable
167	167	5.27adult protective services without the required identification on the sides of the vehicle. The
168	168	5.28vehicles must be registered and must display passenger vehicle classification license number
169	169	5.29plates. These plates must be furnished at cost by the registrar. Original and renewal
170	170	5.30applications for these passenger vehicle license plates must be accompanied by a certification
171	171	5.31signed by the agency administrator. The certification must be on a form prescribed by the
172	172	5.32commissioner and state that the vehicles will be used exclusively for the official duties of
173	173	5.33the social service agency.
174	174	5.34 (j) Unmarked vehicles used in general investigation, surveillance, supervision, and
175	175	5.35monitoring by tobacco inspector staff of the Department of Human Services' Alcohol and
176	176	5Sec. 2.
177	177	25-01581 as introduced01/07/25 REVISOR KRB/MI 6.1Drug Abuse Division for the purposes of tobacco inspections, investigations, and reviews
178	178	6.2must be registered and must display passenger vehicle classification license number plates,
179	179	6.3furnished at cost by the registrar. Original and renewal applications for passenger vehicle
180	180	6.4license plates must be accompanied by a certification signed by the commissioner of human
181	181	6.5services. The certification must be on a form prescribed by the commissioner and state that
182	182	6.6the vehicles will be used exclusively by tobacco inspector staff for the duties specified in
183	183	6.7this paragraph.
184	184	6.8 (k) All other motor vehicles must be registered and display tax-exempt exempt number
185	185	6.9plates, furnished by the registrar at cost, except as provided in subdivision 1c. All vehicles
186	186	6.10required to display tax-exempt exempt number plates must have the name of the state
187	187	6.11department or political subdivision, nonpublic high school operating a driver education
188	188	6.12program, licensed commercial driving school, or other qualifying organization or entity,
189	189	6.13plainly displayed on both sides of the vehicle. This identification must be in a color giving
190	190	6.14contrast with that of the part of the vehicle on which it is placed and must endure throughout
191	191	6.15the term of the registration. The identification must not be on a removable plate or placard
192	192	6.16and must be kept clean and visible at all times; except that a removable plate or placard
193	193	6.17may be utilized on vehicles leased or loaned to a political subdivision or to a nonpublic high
194	194	6.18school driver education program.
195	195	6.19 Subd. 1a.Special markings on conservation officer vehicle.Notwithstanding the
196	196	6.20provisions of this section, or any other law to the contrary, motor vehicles of the conservation
197	197	6.21officer service need not be specially marked in any way.
198	198	6.22 Subd. 1c.Payment of administrative, plate, and filing fee.The annual administrative
199	199	6.23fee for a tax-exempt an exempt vehicle under this section is $5. The license plate fee for a
200	200	6.24tax-exempt an exempt vehicle, except a trailer, is $10 for two plates per vehicle, payable
201	201	6.25only on the first tax-exempt exempt registration of the vehicle. The registration period for
202	202	6.26a tax-exempt an exempt vehicle is biennial. The administrative fee is due on March 1
203	203	6.27biennially and payable the preceding January 1, with validating stickers issued at time of
204	204	6.28payment. Replacement plates are subject to the fees in section 168.12.
205	205	6.29 Subd. 1d.State Lottery vehicle.Unmarked passenger vehicles used by the State Lottery
206	206	6.30for the purpose of conducting security or criminal investigations or ensuring that lottery
207	207	6.31retailers are in compliance with law and with their contracts are not required to display
208	208	6.32tax-exempt exempt number plates, but must be registered and must display passenger vehicle
209	209	6.33license plates. The registrar shall furnish the license plates to the director of the State Lottery
210	210	6.34at cost. On applying for initial registration or renewal of a registration under this subdivision,
211	211	6Sec. 2.
212	212	25-01581 as introduced01/07/25 REVISOR KRB/MI 7.1the director of the State Lottery must certify, on a form prescribed by the registrar and signed
213	213	7.2by the director, that the vehicles will be used exclusively for the purposes of this subdivision.
214	214	7.3 Subd. 2.Farm vehicle.Implements of husbandry, as defined in section 168A.01,
215	215	7.4subdivision 8, and tractors used solely for agricultural purposes or tractors, together with
216	216	7.5trailers or wagons thereto attached, occasionally hauling agricultural products or necessary
217	217	7.6commodities used on the farm from said farm to and from the usual marketplace of the
218	218	7.7owner, tractors for drawing threshing machinery and implements of husbandry temporarily
219	219	7.8moved upon the highway, shall not be taxed as motor vehicles using the public streets and
220	220	7.9highways and shall be exempt from the provisions of this chapter.
221	221	7.10 Subd. 2a.Small farm trailer.Farm trailers with a gross weight of less than 10,000
222	222	7.11pounds, drawn by a passenger automobile or farm truck and used exclusively for transporting
223	223	7.12agricultural products from farm to farm and to and from the usual marketplace of the owner,
224	224	7.13shall not be taxed as motor vehicles using the public streets and highways and shall be
225	225	7.14exempt from the provisions of this chapter.
226	226	7.15 Subd. 2b.Fertilizer trailer.A trailer used exclusively to carry liquid or dry fertilizer
227	227	7.16for use on a farm shall not be taxed as a motor vehicle using the public streets and highways
228	228	7.17and shall be exempt from the provisions of this chapter.
229	229	7.18 Subd. 2d.Electric-assisted bicycles.Electric-assisted bicycles must not be taxed as
230	230	7.19motor vehicles using the public streets and highways, and are exempt from the provisions
231	231	7.20of this chapter.
232	232	7.21 Subd. 3.Special mobile equipment, snowmobile.Special mobile equipment and
233	233	7.22snowmobiles shall not be taxed as motor vehicles using the public streets and highways,
234	234	7.23and shall be exempt from the provisions of this chapter.
235	235	7.24 Subd. 3a.Special permits.Motorized golf carts and four-wheel all-terrain vehicles
236	236	7.25operated under permit and on roadways designated pursuant to section 169.045 are exempt
237	237	7.26from the provisions of this chapter.
238	238	7.27 Subd. 4.Camp equipment.Bunkhouses, supply cars, shop cars, and other similar camp
239	239	7.28equipment mounted on trailers and used by highway construction contractors exclusively
240	240	7.29at construction camp sites shall not be taxed as motor vehicles using the public streets and
241	241	7.30highways and shall be exempt from the provisions of this chapter. Such trailers with such
242	242	7.31mounted bunkhouses, supply cars, shop cars, and other similar camp equipment thereon
243	243	7.32shall be listed and taxed as personal property.
244	244	7Sec. 2.
245	245	25-01581 as introduced01/07/25 REVISOR KRB/MI 8.1 Subd. 5.Carrier of certain equipment.Motor vehicles, which are used primarily for
246	246	8.2the purpose of carrying sawing machines; well-drilling machines, pump hoists, and other
247	247	8.3equipment registered under chapter 103I; barn sprayers or corn shellers permanently attached
248	248	8.4to them, shall not be subject to the registration tax as herein provided, but shall be listed for
249	249	8.5taxation as personal property as provided by law. The exemption in this subdivision for
250	250	8.6well-drilling machines, pump hoists, and other equipment registered under chapter 103I
251	251	8.7applies regardless of whether the well-drilling machine, pump hoist, or other equipment is
252	252	8.8also carrying materials related to its operation.
253	253	8.9 Subd. 5a.Vehicle used for testing.Motor vehicles operated for testing under section
254	254	8.10168.25 are not subject to registration taxes under this chapter.
255	255	8.11 Subd. 6.Fire truck or ambulance operated without profit.All motor vehicle fire
256	256	8.12apparatuses and ambulances operated without profit while owned by a farmers' cooperative
257	257	8.13association, a body of farmers, a volunteer fire department or association, or a group of
258	258	8.14citizens, and used solely for the extinguishment of fire in the community in which it is so
259	259	8.15owned and employed or, in the case of an ambulance used only for the benefit of the
260	260	8.16community in which it is owned or employed, shall be exempt from taxation.
261	261	8.17 Subd. 7.Vehicle not used; domiciled in another state.(a) The owner of a motor vehicle
262	262	8.18that during any calendar year, or in the case of a vehicle registered under section 168.017
263	263	8.19during the registration period provided for in that section, is not operated on a public highway
264	264	8.20is exempt from the provisions of this chapter requiring registration, payment of tax, and
265	265	8.21penalties for tax nonpayment, but only if the owner of the vehicle first files a verified written
266	266	8.22application with the registrar, correctly describing the vehicle and certifying that it has not
267	267	8.23been operated upon a public highway.
268	268	8.24 (b) A motor vehicle domiciled in a foreign state, legally licensed in that state, and owned
269	269	8.25by a Minnesota resident is exempt from this chapter; except that it is subject to section
270	270	8.26168.181, subdivision 3, provided, that this exemption does not conflict with any existing
271	271	8.27reciprocal agreement with the state in which the vehicle is domiciled.
272	272	8.28 Subd. 8.60-day exemption for vehicle of new resident.Every passenger automobile,
273	273	8.29travel trailer, other than manufactured homes, or passenger car utility trailer duly registered
274	274	8.30in any foreign state, district, territory, or country and displaying all license number plates
275	275	8.31or like insignia required by the laws of such state, district, territory, or country shall be
276	276	8.32exempt from the provisions of this chapter during the first 60 days of residence of the owner
277	277	8.33in this state; provided that if the 60-day period expires after the 15th day of any month, the
278	278	8.34remainder of that month shall be deemed to be within the 60-day period and provided further
279	279	8Sec. 2.
280	280	25-01581 as introduced01/07/25 REVISOR KRB/MI 9.1that any such vehicles shall become subject to the provisions of this chapter immediately
281	281	9.2upon transfer of the ownership of such vehicles or upon expiration of the registration.
282	282	9.3 Subd. 9.Manufactured homes and park trailers.Manufactured homes and park trailers
283	283	9.4shall not be taxed as motor vehicles using the public streets and highways and shall be
284	284	9.5exempt from the motor vehicle tax provisions of this chapter. Except as provided in section
285	285	9.6273.125, manufactured homes and park trailers shall be taxed as personal property. The
286	286	9.7provisions of Minnesota Statutes 1957, section 272.02 or any other act providing for tax
287	287	9.8exemption shall be inapplicable to manufactured homes and park trailers, except such
288	288	9.9manufactured homes as are held by a licensed dealer or limited dealer, as defined in section
289	289	9.10327B.04, and exempted as inventory under subdivision 9a. Travel trailers not conspicuously
290	290	9.11displaying current registration plates on the property tax assessment date shall be taxed as
291	291	9.12manufactured homes if occupied as human dwelling places.
292	292	9.13 Subd. 9a.Manufactured home as dealer inventory.Manufactured homes, as defined
293	293	9.14in section 327.31, subdivision 6, shall be considered as dealer inventory on the January 2
294	294	9.15assessment date, if the home is:
295	295	9.16 (1) listed as inventory and held by a licensed or limited dealer;
296	296	9.17 (2) unoccupied and not available for rent;
297	297	9.18 (3) connected or not connected to utilities when located in a manufactured home park;
298	298	9.19and
299	299	9.20 (4) connected or not connected to utilities when located at a dealer's sales center.
300	300	9.21The exemption under this subdivision is allowable for up to five assessment years after the
301	301	9.22date a home is initially claimed as dealer inventory.
302	302	9.23 Subd. 10.Exemption determined by use.If a vehicle is used for a purpose which would
303	303	9.24make it exempt pursuant to subdivision 1 but title is held by a seller or a vendor or is assigned
304	304	9.25to a third party under a lease agreement or a lease purchase agreement or installment sale
305	305	9.26permitted under section 465.71, exemption shall be determined by the use rather than the
306	306	9.27holder of the title.
307	307	9.28 Subd. 11.Semitrailer.Semitrailers as defined in section 168.002, subdivision 30, shall
308	308	9.29not be taxed as a motor vehicle using the public streets and highways and shall display a
309	309	9.30number plate for identification purposes only.
310	310	9.31 Subd. 13.Vehicles registered by certain veterans.(a) A passenger automobile, one-ton
311	311	9.32pickup truck, motorcycle, or recreational vehicle registered by a veteran with a total
312	312	9.33service-connected disability, as defined in section 171.01, subdivision 51, is not subject to:
313	313	9Sec. 2.
314	314	25-01581 as introduced01/07/25 REVISOR KRB/MI 10.1 (1) registration taxes under this chapter;
315	315	10.2 (2) (1) administrative fees imposed under subdivision 1c;
316	316	10.3 (3) (2) filing fees and surcharges imposed under section 168.33, subdivision 7; or
317	317	10.4 (4) (3) plate and validation sticker fees imposed under this chapter, including but not
318	318	10.5limited to:
319	319	10.6 (i) fees under section 168.12, subdivision 5;
320	320	10.7 (ii) fees identified in any section authorizing special plates; and
321	321	10.8 (iii) transfer fees.
322	322	10.9 (b) The exemptions under this subdivision apply to a motor vehicle that is jointly
323	323	10.10registered by a qualifying veteran and a spouse or domestic partner.
324	324	10.11 (c) The fees identified under paragraph (a), clause (4), do not include:
325	325	10.12 (1) a fee for personalized plates under section 168.12, subdivision 2a; or
326	326	10.13 (2) a required contribution or donation for a special plate, including but not limited to
327	327	10.14a contribution under sections 168.1255, subdivision 1, clause (6) (5); 168.1258, subdivision
328	328	10.151, clause (4) (3); 168.1259, subdivision 2, paragraph (a), clause (5) (4); 168.1287, subdivision
329	329	10.161, clause (5) (4); 168.129, subdivision 1, clause (5) (4); 168.1295, subdivision 1, paragraph
330	330	10.17(a), clause (5) (4); 168.1296, subdivision 1, paragraph (a), clause (5) (4); and 168.1299,
331	331	10.18subdivision 1, clause (3).
332	332	10.19 (d) A qualifying veteran may register no more than two motor vehicles at the same time
333	333	10.20with the exemptions under this subdivision. Nothing in this paragraph prevents registration
334	334	10.21of additional motor vehicles as otherwise provided in this chapter.
335	335	10.22Sec. 3. Minnesota Statutes 2024, section 168.013, subdivision 8, is amended to read:
336	336	10.23 Subd. 8.Tax proceeds to highway user fund; Fee proceeds to driver and vehicle
337	337	10.24services operating account.(a) Unless otherwise specified in this chapter, the net proceeds
338	338	10.25of the registration tax imposed under this chapter must be collected by the commissioner,
339	339	10.26paid into the state treasury, and credited to the highway user tax distribution fund.
340	340	10.27 (b) All fees collected under this chapter, unless otherwise specified, must be deposited
341	341	10.28in the driver and vehicle services operating account under section 299A.705, subdivision
342	342	10.291.
343	343	10Sec. 3.
344	344	25-01581 as introduced01/07/25 REVISOR KRB/MI 11.1 Sec. 4. Minnesota Statutes 2024, section 168.013, subdivision 20, is amended to read:
345	345	11.2 Subd. 20.Federal heavy vehicle use tax; proof of payment.No person may register
346	346	11.3a motor vehicle that, along with the trailers and semitrailers customarily used with the same
347	347	11.4type of motor vehicle, has a taxable gross weight of at least 55,000 pounds and is subject
348	348	11.5to the use tax imposed by the Internal Revenue Code of 1954, section 4481, unless proof
349	349	11.6of payment of the use tax, if required and in a form as may be prescribed by the secretary
350	350	11.7of the treasury, is presented.
351	351	11.8 Sec. 5. Minnesota Statutes 2024, section 168.013, subdivision 22, is amended to read:
352	352	11.9 Subd. 22.Optional donation for education on anatomical gifts.As part of procedures
353	353	11.10for payment of the vehicle registration tax fees under this section chapter, the commissioner
354	354	11.11shall allow a vehicle owner to add to the tax fee a $2 donation for the purposes of public
355	355	11.12information and education on anatomical gifts under section 171.075, for in-person
356	356	11.13transactions conducted by a deputy registrar appointed under section 168.33, subdivision
357	357	11.142. This subdivision applies to annual renewal registrations only, and does not apply to
358	358	11.15registrations authorized under sections 168.053 to 168.057, 168.127, 168.187, and 168.27.
359	359	11.16Sec. 6. Minnesota Statutes 2024, section 168.0135, subdivision 1, is amended to read:
360	360	11.17 Subdivision 1.Authorization.(a) The commissioner, in consultation with deputy
361	361	11.18registrars, must establish a process to implement, locate, and install self-service kiosks that
362	362	11.19may be used for passenger vehicle and motorcycle registration renewals. The commissioner
363	363	11.20must establish reasonable performance, security, technical, and financial standards to approve
364	364	11.21a vendor. Self-service kiosks authorized by this section must:
365	365	11.22 (1) allow a customer to renew a passenger vehicle or motorcycle registration pursuant
366	366	11.23to section 168.013 without assistance of a deputy registrar;
367	367	11.24 (2) collect the appropriate annual contribution for a special license plate;
368	368	11.25 (3) process requests for duplicate license plates, except that the self-service kiosk must
369	369	11.26not process any request for a special plate that requires documentation to prove eligibility
370	370	11.27to receive that type of plate;
371	371	11.28 (4) dispense license plate registration renewal stickers to the applicant at the time of the
372	372	11.29application; and
373	373	11.30 (5) display the contact phone number and email address of the deputy registrar's office
374	374	11.31that is responsible for the self-service kiosk.
375	375	11Sec. 6.
376	376	25-01581 as introduced01/07/25 REVISOR KRB/MI 12.1 (b) This section only applies to deputy registrars appointed pursuant to section 168.33,
377	377	12.2subdivision 2.
378	378	12.3 Sec. 7. Minnesota Statutes 2024, section 168.017, subdivision 5, is amended to read:
379	379	12.4 Subd. 5.Registration period extension for leased vehicle.(a) Notwithstanding
380	380	12.5subdivisions 3 and 4, a person leasing for at least one year a vehicle registered under this
381	381	12.6section may obtain an extension of the motor vehicle's registration period for the unexpired
382	382	12.7portion of the lease period, for a period not to exceed 11 months beyond the expiration of
383	383	12.8the registration period.
384	384	12.9 (b) In order to obtain an extension under this subdivision a lessee must:
385	385	12.10 (1) apply to the registrar on a form the registrar prescribes;
386	386	12.11 (2) submit to the registrar a copy of the lease; and
387	387	12.12 (3) pay an administrative fee of $5; and.
388	388	12.13 (4) pay a tax of 1/12 of the tax for the registration period being extended for each month
389	389	12.14of the extension.
390	390	12.15 (c) On an applicant's compliance with paragraph (b) the registrar shall issue the applicant
391	391	12.16a license plate tab or sticker designating the new month of expiration of the registration.
392	392	12.17The extended registration expires on the tenth day of the month following the month
393	393	12.18designated on the tab or sticker.
394	394	12.19 (d) All fees collected under paragraph (b), clause (3), must be deposited in the driver
395	395	12.20and vehicle services operating account under section 299A.705, subdivision 1. Taxes
396	396	12.21collected under paragraph (b), clause (4), must be deposited in the highway user tax
397	397	12.22distribution fund.
398	398	12.23Sec. 8. Minnesota Statutes 2024, section 168.018, is amended to read:
399	399	12.24 168.018 QUARTERLY REGISTRATION OF FARM TRUCKS.
400	400	12.25 (a) The owner of (1) any farm truck as defined in section 168.002, subdivision 8, or (2)
401	401	12.26a truck owned by a retailer who is engaged in the intrastate transportation of fertilizer or
402	402	12.27agricultural chemicals directly to a farm for on-farm use within a radius of 50 miles of the
403	403	12.28retailer's business location, may elect to register and license the truck only for one or more
404	404	12.29quarters of a registration year, at a tax of one-fourth of the annual tax on the vehicle plus
405	405	12.30upon payment of $5 for each quarterly registration. The owner may not apply for quarterly
406	406	12.31registration or renewal until seven days before the selected quarter or concurrent quarters.
407	407	12Sec. 8.
408	408	25-01581 as introduced01/07/25 REVISOR KRB/MI 13.1The expiration date of a registration shall be displayed on the license plate in such a manner
409	409	13.2as the registrar shall direct. No truck registered on a quarterly basis shall be operated on the
410	410	13.3public streets and highways more than ten days beyond the end of the quarter for which it
411	411	13.4is registered unless the registration has been renewed for another quarter or for the remainder
412	412	13.5of the registration year.
413	413	13.6 (b) For purposes of this section registration quarters shall begin on March 1, June 1,
414	414	13.7September 1, and December 1.
415	415	13.8 Sec. 9. Minnesota Statutes 2024, section 168.04, subdivision 1, is amended to read:
416	416	13.9 Subdivision 1.Licensed in other states.The provisions of this chapter, requiring the
417	417	13.10registration and taxation of motor vehicles and the display of license number plates shall
418	418	13.11not apply to a motor vehicle operated by an owner who is not a resident of this state or the
419	419	13.12owner's authorized agent while the owner is serving in the armed forces of the United States,
420	420	13.13subject to the following conditions and limitations:
421	421	13.14 (1) the vehicle is properly registered in another state in the name of the owner and
422	422	13.15displays the license number plates or other insignia required by the laws of the other state;
423	423	13.16 (2) the owner is a resident of the state in which the vehicle is registered;
424	424	13.17 (3) the vehicle is used only for personal transportation or for transportation of the owner
425	425	13.18or authorized agent's personal property; and
426	426	13.19 (4) the vehicle is subject to all provisions of law applicable to vehicles owned by
427	427	13.20Minnesota residents except to the extent exemption from law is provided by this section.
428	428	13.21Sec. 10. Minnesota Statutes 2024, section 168.04, subdivision 2, is amended to read:
429	429	13.22 Subd. 2.Licensed by armed forces.The provisions of this chapter, requiring the
430	430	13.23registration and taxation of motor vehicles and the display of license number plates shall
431	431	13.24not apply to a motor vehicle operated by the owner or authorized agent while the owner is
432	432	13.25engaged in active service in the armed forces of the United States, subject to the following
433	433	13.26conditions and limitations:
434	434	13.27 (1) that such vehicle is properly registered with, and displays the license number plates
435	435	13.28of, the armed forces of the United States in a foreign country;
436	436	13.29 (2) that such vehicle is used only for personal transportation or for transportation of the
437	437	13.30owner or authorized agent's personal property;
438	438	13Sec. 10.
439	439	25-01581 as introduced01/07/25 REVISOR KRB/MI 14.1 (3) that such vehicle shall be subject to all provisions of law applicable to vehicles owned
440	440	14.2by Minnesota residents except to the extent that exemption from said law is provided by
441	441	14.3this section; and
442	442	14.4 (4) that the exemption provided by this subdivision shall be valid only for a period of
443	443	14.530 days after a vehicle has arrived in this state.
444	444	14.6 Sec. 11. Minnesota Statutes 2024, section 168.09, subdivision 1, is amended to read:
445	445	14.7 Subdivision 1.Registration required.No trailer or motor vehicle, except as is exempted
446	446	14.8by section 168.012, may be used or operated upon the public streets or highways of the state
447	447	14.9in any calendar year until it is registered as provided in this section, the motor vehicle tax
448	448	14.10and fees as provided in this chapter are paid, and the number plates issued for the trailer or
449	449	14.11motor vehicle are displayed on it. No trailer or motor vehicle, except as provided by section
450	450	14.12168.012, which for any reason is not subject to taxation as provided in this chapter, may be
451	451	14.13used or operated upon the public streets or highways of this state until it is registered as
452	452	14.14provided in this section and displays number plates as required by this chapter, except that
453	453	14.15the purchaser of a new trailer or motor vehicle may operate it without plates if the permit
454	454	14.16authorized by section 168.091 or 168.092 is displayed.
455	455	14.17Sec. 12. Minnesota Statutes 2024, section 168.09, subdivision 5, is amended to read:
456	456	14.18 Subd. 5.Defenses to failure to renew.No person may be charged with violating this
457	457	14.19section by reason of failure to renew the registration of a previously registered motor vehicle,
458	458	14.20except those vehicles registered under section 168.187, if:
459	459	14.21 (1) the person produces a statement from the registrar to the effect that the person was
460	460	14.22not notified by the registrar of the annual renewal for the registration of the vehicle to which
461	461	14.23a citation was issued; and
462	462	14.24 (2) the person renews the registration and pays the motor vehicle tax and fees due within
463	463	14.25ten days of being cited for the violation.
464	464	14.26Sec. 13. Minnesota Statutes 2024, section 168.09, subdivision 7, is amended to read:
465	465	14.27 Subd. 7.Display of temporary permit.(a) The commissioner may issue a temporary
466	466	14.28permit under this subdivision in conjunction with the conclusion of a registration period or
467	467	14.29a recently expired registration if:
468	468	14.30 (1) the current registration tax and all other fees and taxes have been paid in full; and
469	469	14.31 (2) special plates have been applied for.
470	470	14Sec. 13.
471	471	25-01581 as introduced01/07/25 REVISOR KRB/MI 15.1 (b) The permit is valid for a period of 60 days. The permit must be in a format prescribed
472	472	15.2by the commissioner, affixed to the rear of the vehicle where a license plate would normally
473	473	15.3be affixed, and plainly visible. The permit is valid only for the vehicle for which it was
474	474	15.4issued to allow a reasonable time for the new plates to be manufactured and delivered to
475	475	15.5the applicant. The permit may be issued only by the commissioner or by a deputy registrar
476	476	15.6under section 168.33.
477	477	15.7 Sec. 14. Minnesota Statutes 2024, section 168.092, subdivision 1, is amended to read:
478	478	15.8 Subdivision 1.Resident buyer.The commissioner may issue a permit to a person
479	479	15.9purchasing a new or used motor vehicle in this state for the purpose of allowing the purchaser
480	480	15.10a reasonable time to register the vehicle and pay fees and taxes due on the transfer. The
481	481	15.11permit is valid for a period of 60 days. The permit must be in a format prescribed by the
482	482	15.12commissioner, affixed to the rear of the vehicle where a license plate would normally be
483	483	15.13affixed, and plainly visible. Each permit is valid only for the vehicle for which issued.
484	484	15.14Sec. 15. Minnesota Statutes 2024, section 168.10, subdivision 1, is amended to read:
485	485	15.15 Subdivision 1.Application.(a) Except as provided in subdivisions 1a, 1b, 1c, 1d, 1g,
486	486	15.16and 1h, every owner of any motor vehicle in this state, not exempted by section 168.012 or
487	487	15.17168.26, shall as soon as registered ownership of a motor vehicle is acquired and annually
488	488	15.18thereafter during the period provided in section 168.31, file with the commissioner of public
489	489	15.19safety on a blank provided by the commissioner a listing for taxation and application for
490	490	15.20the registration of such vehicle, stating the first, middle and last names, the date of birth,
491	491	15.21and the address of the primary residence of each registered owner thereof who is a natural
492	492	15.22person or mailing address if the address of the primary residence has been classified as
493	493	15.23private data under this chapter, the full name and address of any other registered owner, the
494	494	15.24name and address of the person from whom purchased, make of motor vehicle, year and
495	495	15.25number of the model, manufacturer's identification number or serial number, type of body,
496	496	15.26the weight of the vehicle in pounds, for trailers only, its rated load carrying capacity and
497	497	15.27for buses only, its seating capacity, and such other information as the commissioner may
498	498	15.28require. Any false statement willfully and knowingly made in regard thereto shall be deemed
499	499	15.29perjury and punished accordingly. The listing and application for registration by dealers or
500	500	15.30manufacturers' agents within the state, of motor vehicles received for sale or use within the
501	501	15.31state shall be accepted as compliance with the requirements of this chapter, imposed upon
502	502	15.32the manufacturer.
503	503	15Sec. 15.
504	504	25-01581 as introduced01/07/25 REVISOR KRB/MI 16.1 (b) Registration shall be refused a motor vehicle if the original identification or serial
505	505	16.2number has been destroyed, removed, altered, covered, or defaced. However, if the
506	506	16.3commissioner is satisfied on the sworn statements of the registered owner or registered
507	507	16.4owners or such other persons as the commissioner may deem advisable that the applicant
508	508	16.5is the legal owner, a special identification number in the form prescribed by the commissioner
509	509	16.6shall be assigned to the motor vehicle. When it has been determined that the number had
510	510	16.7been affixed to such vehicle in a manner prescribed by the commissioner, the vehicle may
511	511	16.8thereafter be registered in the same manner as other motor vehicles. In the case of a new or
512	512	16.9rebuilt motor vehicle manufactured or assembled without an identification or serial number,
513	513	16.10the commissioner may assign an identification number to the motor vehicle in the same
514	514	16.11manner as prescribed heretofore.
515	515	16.12Sec. 16. Minnesota Statutes 2024, section 168.10, subdivision 1a, is amended to read:
516	516	16.13 Subd. 1a.Collector's vehicle, pioneer plate.(a) Any motor vehicle that: (1) was
517	517	16.14manufactured prior to 1936 or is a restored pioneer vehicle, as defined in section 168A.01,
518	518	16.15subdivision 16d; and (2) is owned and operated solely as a collector's item, shall be listed
519	519	16.16for taxation and registration as provided by paragraph (b).
520	520	16.17 (b) An affidavit shall be executed stating the name and address of the owner, the name
521	521	16.18and address of the person from whom purchased, the make of the motor vehicle, year and
522	522	16.19number of the model, the manufacturer's identification number and that the vehicle is owned
523	523	16.20and operated solely as a collector's item and not for general transportation purposes. If the
524	524	16.21commissioner is satisfied that the affidavit is true and correct and the owner pays a $25 tax
525	525	16.22and the plate fee authorized under section 168.12, the commissioner shall list such vehicle
526	526	16.23for taxation and registration and shall issue a single number plate.
527	527	16.24 (c) The number plate so issued shall bear the inscription "Pioneer," "Minnesota" and the
528	528	16.25registration number or other combination of characters authorized under section 168.12,
529	529	16.26subdivision 2a, but no date. The number plate is valid without renewal as long as the vehicle
530	530	16.27is in existence in Minnesota. The commissioner has the power to revoke said plate for failure
531	531	16.28to comply with this subdivision.
532	532	16.29Sec. 17. Minnesota Statutes 2024, section 168.10, subdivision 1b, is amended to read:
533	533	16.30 Subd. 1b.Collector's vehicle, classic car plate.(a) Any motor vehicle manufactured
534	534	16.31between and including the years 1925 and 1948, and designated as a full classic car because
535	535	16.32of its fine design, high engineering standards, and superior workmanship, and owned and
536	536	16.33operated solely as a collector's item shall be listed for taxation and registration as follows:
537	537	16Sec. 17.
538	538	25-01581 as introduced01/07/25 REVISOR KRB/MI 17.1An affidavit shall be executed stating the name and address of the owner, the name and
539	539	17.2address of the person from whom purchased, the make of the motor vehicle, year and number
540	540	17.3of the model, the manufacturer's identification number, verification of the vehicle's full
541	541	17.4classic car status from nationally published standards and guides as determined by the
542	542	17.5registrar, and that the vehicle is owned and operated solely as a collector's item and not for
543	543	17.6general transportation purposes. If the commissioner is satisfied that the affidavit is true
544	544	17.7and correct and that the motor vehicle qualifies to be classified as a classic car, and the
545	545	17.8owner pays a $25 tax and the plate fee authorized under section 168.12, the commissioner
546	546	17.9shall list such vehicle for taxation and registration and shall issue a single number plate.
547	547	17.10 (b) The number plate so issued shall bear the inscription "Classic Car," "Minnesota,"
548	548	17.11and the registration number or other combination of characters authorized under section
549	549	17.12168.12, subdivision 2a, but no date. The number plate is valid without renewal as long as
550	550	17.13the vehicle is in existence in Minnesota. The commissioner has the power to revoke said
551	551	17.14plate for failure to comply with this subdivision.
552	552	17.15 (c) No commercial vehicles such as hearses, ambulances, or trucks are considered to be
553	553	17.16classic cars.
554	554	17.17Sec. 18. Minnesota Statutes 2024, section 168.10, subdivision 1c, is amended to read:
555	555	17.18 Subd. 1c.Collector's vehicle, collector plate.(a) The owner of any self-propelled motor
556	556	17.19vehicle, including any truck, (1) that is (i) at least 20 model years old, or (ii) at least ten
557	557	17.20model years old and with a body or engine style of which not more than 500 were
558	558	17.21manufactured in or imported into the United States in any model year, (2) that was
559	559	17.22manufactured after 1935, and (3) that is owned and operated solely as a collector's vehicle,
560	560	17.23shall list the vehicle for taxation and registration as provided in paragraph (b).
561	561	17.24 (b) The owner shall execute an affidavit stating (1) the name and address of the person
562	562	17.25from whom purchased and of the new owner, (2) the make of the motor vehicle, (3) the
563	563	17.26year and number of the model, (4) the manufacturer's identification number, (5) in the case
564	564	17.27of a vehicle described in paragraph (a), clause (1)(ii), that the vehicle has a body or engine
565	565	17.28style of which not more than 500 were manufactured or imported into the United States in
566	566	17.29any model year, and (6) that the vehicle is owned and operated solely as a collector's item
567	567	17.30and not for general transportation purposes.
568	568	17.31 (c) The owner shall provide a statement of the manufacturer or importer regarding the
569	569	17.32number of vehicles manufactured or imported during the model year.
570	570	17Sec. 18.
571	571	25-01581 as introduced01/07/25 REVISOR KRB/MI 18.1 (d) The owner shall also prove that the owner also has one or more vehicles with regular
572	572	18.2license plates.
573	573	18.3 (e) If the commissioner is satisfied that the affidavit is true and correct and the owner
574	574	18.4pays a $25 tax and the plate fee authorized under section 168.12, the commissioner shall
575	575	18.5list the vehicle for taxation and registration and shall issue a single number plate.
576	576	18.6 (f) The number plate issued shall bear the inscription "Collector," "Minnesota," and the
577	577	18.7registration number or other combination of characters authorized under section 168.12,
578	578	18.8subdivision 2a, but no date. The number plate is valid without renewal as long as the vehicle
579	579	18.9is in existence in Minnesota. The commissioner has the power to revoke the plate for failure
580	580	18.10to comply with this subdivision.
581	581	18.11Sec. 19. Minnesota Statutes 2024, section 168.10, subdivision 1d, is amended to read:
582	582	18.12 Subd. 1d.Collector's vehicle, street rod plate.Any modernized motor vehicle
583	583	18.13manufactured prior to the year 1949 or designed and manufactured to resemble such vehicle
584	584	18.14shall be listed for taxation and registration as follows:
585	585	18.15 An affidavit shall be executed stating the name and address of the person from whom
586	586	18.16purchased and of the new owner, the make of the motor vehicle, year number of model, and
587	587	18.17the manufacturer's identification number. The affidavit shall further state that the vehicle
588	588	18.18is owned and operated solely as a street rod and not for general transportation purposes.
589	589	18.19The owner must also prove that the owner has one or more vehicles with regular license
590	590	18.20plates. If the commissioner is satisfied that the affidavit is true and correct and the owner
591	591	18.21pays a $25 tax and the plate fee authorized under section 168.12, the commissioner shall
592	592	18.22list such vehicle for taxation and registration and shall issue a single number plate.
593	593	18.23 The number plate issued shall bear the inscription "Street Rod," "Minnesota," and the
594	594	18.24registration number or other combination of characters authorized under section 168.12,
595	595	18.25subdivision 2a, but no date. The number plate is valid without renewal as long as the vehicle
596	596	18.26is in existence in Minnesota. The commissioner has the power to revoke such plate for
597	597	18.27failure to comply with this subdivision.
598	598	18.28Sec. 20. Minnesota Statutes 2024, section 168.10, subdivision 1h, is amended to read:
599	599	18.29 Subd. 1h.Collector military vehicle.(a) A motor vehicle, including a truck, shall be
600	600	18.30listed and registered under this section if it meets the following conditions:
601	601	18.31 (1) it is at least 20 years old;
602	602	18Sec. 20.
603	603	25-01581 as introduced01/07/25 REVISOR KRB/MI 19.1 (2) its first owner following its manufacture was a branch of the armed forces of the
604	604	19.2United States and it presently conforms to the vehicle specifications required during the
605	605	19.3time of military ownership, or it has been restored and presently conforms to the
606	606	19.4specifications required by a branch of the armed forces for the model year that the restored
607	607	19.5vehicle could have been owned by that branch of the armed forces; and
608	608	19.6 (3) it is owned by a nonprofit organization and operated solely as a collector's vehicle.
609	609	19.7For purposes of this subdivision, "nonprofit organization" means a corporation, society,
610	610	19.8association, foundation, or institution organized and operated exclusively for historical or
611	611	19.9educational purposes, no part of the net earnings of which inures to the benefit of a private
612	612	19.10individual.
613	613	19.11 (b) The owner of the vehicle shall execute an affidavit stating the name and address of
614	614	19.12the person from whom purchased and of the new owner; the make, year, and model number
615	615	19.13of the motor vehicle; the manufacturer's identification number; and the collector military
616	616	19.14vehicle identification number, if any, located on the exterior of the vehicle. The affidavit
617	617	19.15must affirm that the vehicle is owned by a nonprofit organization and is operated solely as
618	618	19.16a collector's item and not for general transportation purposes. If the commissioner is satisfied
619	619	19.17that the affidavit is true and correct and the owner pays a $25 tax and the plate fee authorized
620	620	19.18under section 168.12, the commissioner shall list the vehicle for taxation and registration
621	621	19.19and shall issue number plates. The number plates shall bear the inscriptions "Collector" and
622	622	19.20"Minnesota" and the registration number, but no date. The number plates are valid without
623	623	19.21renewal as long as the vehicle is in existence in Minnesota. The commissioner may revoke
624	624	19.22the plates for failure to comply with this subdivision.
625	625	19.23 (c) Notwithstanding section 168.09, 168.12, or other law to the contrary, the owner of
626	626	19.24a registered collector military vehicle is not required to display registration plates on the
627	627	19.25exterior of the vehicle if the vehicle has an exterior number identification that conforms to
628	628	19.26the identifying system for military vehicles in effect when the vehicle was last owned by
629	629	19.27the branch of the armed forces of the United States or in effect in the year to which the
630	630	19.28collector military vehicle has been restored. However, the state registration plates must be
631	631	19.29carried in or on the collector military vehicle at all times.
632	632	19.30 (d) The owner of a registered collector military vehicle that is not required to display
633	633	19.31registration plates under paragraph (c) may tow a registered trailer behind it. The trailer is
634	634	19.32not required to display registration plates if the trailer:
635	635	19.33 (1) does not exceed a gross weight of 15,000 pounds;
636	636	19.34 (2) otherwise conforms to registration, licensing, and safety laws and specifications;
637	637	19Sec. 20.
638	638	25-01581 as introduced01/07/25 REVISOR KRB/MI 20.1 (3) conforms to military specifications for appearance and identification;
639	639	20.2 (4) is intended to represent and does represent a military trailer; and
640	640	20.3 (5) carries registration plates on or in the trailer or the collector military vehicle towing
641	641	20.4the trailer.
642	642	20.5 (e) This subdivision does not apply to a decommissioned military vehicle that (1) was
643	643	20.6also manufactured and sold as a comparable civilian vehicle, and (2) has the same size
644	644	20.7dimensions and vehicle weight as the comparable civilian vehicle. A decommissioned
645	645	20.8military vehicle under this paragraph is eligible for a motor vehicle title under chapter 168A
646	646	20.9and is subject to the same registration, insurance, equipment, and operating requirements
647	647	20.10as a motor vehicle.
648	648	20.11Sec. 21. Minnesota Statutes 2024, section 168.10, subdivision 1i, is amended to read:
649	649	20.12 Subd. 1i.Collector plate transfer.Notwithstanding section 168.12, subdivision 1, on
650	650	20.13payment of a transfer fee of $5, plates issued under this section may be transferred to another
651	651	20.14vehicle owned or jointly owned by the person to whom the special plates were issued or
652	652	20.15the plate may be assigned to another owner. In addition to the transfer fee a new owner must
653	653	20.16pay the $25 tax and any fee required by section 168.12, subdivision 2a. The $5 fee must be
654	654	20.17paid into the state treasury and credited to the driver and vehicle services operating account
655	655	20.18under section 299A.705, subdivision 1. License plates issued under this section may not be
656	656	20.19transferred to a vehicle not eligible for the collector's vehicle license plates.
657	657	20.20Sec. 22. Minnesota Statutes 2024, section 168.10, subdivision 2, is amended to read:
658	658	20.21 Subd. 2.New body; application.Upon the installation of a new body or the addition
659	659	20.22to or change of type of any body in or upon any registered motor vehicle, the owner shall
660	660	20.23file with the registrar a new application setting forth such change, together with the payment
661	661	20.24of any additional tax to which the motor vehicle by such change has become subject, and
662	662	20.25shall apply for a revision of the registration made.
663	663	20.26Sec. 23. Minnesota Statutes 2024, section 168.101, subdivision 2a, is amended to read:
664	664	20.27 Subd. 2a.Failure to send to registrar within ten days.Any person who fails to mail
665	665	20.28in the application for registration or transfer with appropriate taxes and fees to the registrar
666	666	20.29of motor vehicles or otherwise fails to submit said forms and remittance to the registrar
667	667	20.30within ten days following date of sale shall be guilty of a misdemeanor.
668	668	20Sec. 23.
669	669	25-01581 as introduced01/07/25 REVISOR KRB/MI 21.1 Sec. 24. Minnesota Statutes 2024, section 168.105, subdivision 2, is amended to read:
670	670	21.2 Subd. 2.Affidavit for registration and taxation.(a) A classic motorcycle must be
671	671	21.3taxed and registered by the vehicle owner submitting an affidavit to the commissioner stating
672	672	21.4(1) the name and address of the owner, (2) the name and address of the person from whom
673	673	21.5purchased, (3) the make of the classic motorcycle, (4) the year and number of the model,
674	674	21.6(5) the manufacturer's vehicle identification number, (6) that the motorcycle is owned and
675	675	21.7operated solely as a collector's item and will not be used for general transportation purposes,
676	676	21.8and (7) that the owner has one or more motor vehicles with regular plates.
677	677	21.9 (b) When the commissioner is satisfied that the affidavit is true, correct, and complete
678	678	21.10and the owner has paid a $10 registration tax, the commissioner shall register the vehicle
679	679	21.11and issue special plates.
680	680	21.12Sec. 25. Minnesota Statutes 2024, section 168.11, subdivision 1, is amended to read:
681	681	21.13 Subdivision 1.Issuance; contents; retention requirement; other use.The registrar
682	682	21.14shall file such application and, upon approval thereof and upon payment of the motor vehicle
683	683	21.15tax, as herein provided, together with all arrears and penalties, if any, and upon the delivery
684	684	21.16to the registrar of the duly endorsed certificate of title of the former owner, as provided in
685	685	21.17chapter 168A, shall assign to it a distinctive number and issue to the registered owner a
686	686	21.18registration certificate, which shall contain the full name and date of birth, place of residence,
687	687	21.19with street and number, if in a city, and post office address of the registered owner, a specific
688	688	21.20description of the vehicle, and the number assigned, together with a place on the face of the
689	689	21.21certificate in which the registered owner shall, immediately upon receipt thereof, place the
690	690	21.22registered owner's signature. The registration certificate shall be retained by the registered
691	691	21.23owner until expiration. When in administering this chapter convenience or necessity requires,
692	692	21.24the registration certificate shall be used in lieu of the certificate of title on vehicles exempt
693	693	21.25from chapter 168A.
694	694	21.26Sec. 26. Minnesota Statutes 2024, section 168.11, subdivision 3, is amended to read:
695	695	21.27 Subd. 3.Renewal.If the registrar fails to mail to the registered owner of a motor vehicle
696	696	21.28a notification of renewal for the motor vehicle at least 30 days before the expiration of the
697	697	21.29vehicle's registration, and all past due taxes and fees have been paid, the registrar must
698	698	21.30provide at no charge a written statement to that effect to the registered owner at the owner's
699	699	21.31request. The registrar must retain in the registrar's files a record sufficient to demonstrate
700	700	21.32whether any owner of a registered motor vehicle has been notified by mail of the renewal
701	701	21.33of the registration.
702	702	21Sec. 26.
703	703	25-01581 as introduced01/07/25 REVISOR KRB/MI 22.1 Sec. 27. Minnesota Statutes 2024, section 168.12, subdivision 1, is amended to read:
704	704	22.2 Subdivision 1.Plates; design, visibility, periods of issuance.(a) The commissioner,
705	705	22.3upon approval and payment, must issue to the applicant the plates required by this chapter,
706	706	22.4bearing the state name and an assigned vehicle registration number. The number assigned
707	707	22.5by the commissioner may be a combination of a letter or sign with figures. The color of the
708	708	22.6plates and the color of the abbreviation of the state name and the number assigned must be
709	709	22.7in marked contrast. The plates must be lettered, spaced, or distinguished to suitably indicate
710	710	22.8the registration of the vehicle according to the rules of the commissioner.
711	711	22.9 (b) When a vehicle is registered on the basis of total gross weight, the plates issued must
712	712	22.10clearly indicate by letters or other suitable insignia the maximum gross weight for which
713	713	22.11the tax has been paid.
714	714	22.12 (c) (b) Plates issued to a noncommercial vehicle must bear the inscription
715	715	22.13"noncommercial" unless the vehicle is displaying a special plate authorized and issued under
716	716	22.14this chapter.
717	717	22.15 (d) (c) A one-ton pickup truck that is used for commercial purposes and is subject to
718	718	22.16section 168.185, is eligible to display special plates as authorized and issued under this
719	719	22.17chapter.
720	720	22.18 (e) (d) The plates must be so treated as to be at least 100 times brighter than the
721	721	22.19conventional painted number plates. When properly mounted on an unlighted vehicle, the
722	722	22.20plates, when viewed from a vehicle equipped with standard headlights, must be visible for
723	723	22.21a distance of not less than 1,500 feet and readable for a distance of not less than 110 feet.
724	724	22.22 (f) (e) The commissioner must issue plates for the following periods:
725	725	22.23 (1) New plates issued pursuant to section 168.012, subdivision 1, must be issued to a
726	726	22.24vehicle for as long as the vehicle is owned by the exempt agency and the plate is not
727	727	22.25transferable from one vehicle to another but the plate may be transferred with the vehicle
728	728	22.26from one tax-exempt exempt agency to another.
729	729	22.27 (2) Plates issued for passenger automobiles must be issued for a seven-year period. All
730	730	22.28plates issued under this paragraph must be replaced if they are seven years old or older at
731	731	22.29the time of registration renewal or will become so during the registration period.
732	732	22.30 (3) Plates issued under sections 168.053 and 168.27, subdivisions 16 and 17, must be
733	733	22.31for a seven-year period.
734	734	22.32 (4) Plates issued under subdivisions 2c and 2d and sections 168.123, 168.1235, and
735	735	22.33168.1255 must be issued for the life of the veteran under section 169.79.
736	736	22Sec. 27.
737	737	25-01581 as introduced01/07/25 REVISOR KRB/MI 23.1 (5) Plates for any vehicle not specified in clauses (1) to (3) must be issued for the life
738	738	23.2of the vehicle.
739	739	23.3 (g) (f) In a year in which plates are not issued, the commissioner must issue for each
740	740	23.4registration a sticker to designate the year of registration. This sticker must show the year
741	741	23.5or years for which the sticker is issued, and is valid only for that period. The plates and
742	742	23.6stickers issued for a vehicle may not be transferred to another vehicle during the period for
743	743	23.7which the sticker is issued, except when issued for a vehicle registered under section 168.187.
744	744	23.8 (h) (g) Despite any other provision of this subdivision, plates issued to a vehicle used
745	745	23.9for behind-the-wheel instruction in a driver education course in a public school may be
746	746	23.10transferred to another vehicle used for the same purpose without payment of any additional
747	747	23.11fee. The public school must notify the commissioner of each transfer of plates under this
748	748	23.12paragraph. The commissioner may prescribe a format for notification.
749	749	23.13 (i) (h) In lieu of plates required under this section, the commissioner must issue a
750	750	23.14registration number identical to the federally issued tail number assigned to a roadable
751	751	23.15aircraft.
752	752	23.16Sec. 28. Minnesota Statutes 2024, section 168.12, subdivision 2, is amended to read:
753	753	23.17 Subd. 2.Amateur radio licensee; special plates, rules.(a) The commissioner shall
754	754	23.18issue amateur radio plates to an applicant who:
755	755	23.19 (1) is an owner of a passenger automobile or recreational vehicle;
756	756	23.20 (2) is a resident of this state;
757	757	23.21 (3) holds an official amateur radio station license or a citizens radio service class D
758	758	23.22license, in good standing, issued by the Federal Communications Commission;
759	759	23.23 (4) pays the registration tax required under section 168.013;
760	760	23.24 (5) (4) pays a fee in the amount specified for special plates under subdivision 5, for each
761	761	23.25set of special plates and any other fees required by this chapter; and
762	762	23.26 (6) (5) complies with this chapter and rules governing the registration of motor vehicles
763	763	23.27and licensing of drivers.
764	764	23.28 (b) In lieu of the registration number required for identification under subdivision 1, the
765	765	23.29plates must indicate the official amateur call letters of the applicant, as assigned by the
766	766	23.30Federal Communications Commission, and the words "AMATEUR RADIO."
767	767	23Sec. 28.
768	768	25-01581 as introduced01/07/25 REVISOR KRB/MI 24.1 (c) This provision for the issue of special plates applies only if the applicant's motor
769	769	24.2vehicle is already registered in Minnesota so that the applicant has valid regular Minnesota
770	770	24.3plates issued for that motor vehicle under which to operate it during the time that it will
771	771	24.4take to have the necessary special plates made.
772	772	24.5 (d) If owning more than one motor vehicle of the type specified in this subdivision, the
773	773	24.6applicant may apply for special plates for each motor vehicle and, if each application
774	774	24.7complies with this subdivision, the commissioner shall furnish the applicant with the special
775	775	24.8plates, indicating the official amateur call letters and other distinguishing information as
776	776	24.9the commissioner considers necessary, for each of the motor vehicles.
777	777	24.10 (e) The commissioner may make reasonable rules governing the use of the special plates
778	778	24.11as will assure the full compliance by the owner of the special plates, with all existing laws
779	779	24.12governing the registration of motor vehicles and the transfer and use of the plates.
780	780	24.13 (f) Despite any contrary provision of subdivision 1, the special plates issued under this
781	781	24.14subdivision may be transferred by an owner to another motor vehicle listed in paragraph
782	782	24.15(a) and registered to the same owner, upon the payment of a fee of $5. The commissioner
783	783	24.16must be notified before the transfer and may prescribe a format for the notification.
784	784	24.17Sec. 29. Minnesota Statutes 2024, section 168.12, subdivision 2a, is amended to read:
785	785	24.18 Subd. 2a.Personalized plates; rules.(a) The commissioner may issue personalized
786	786	24.19plates or, if requested for special plates issued under section 168.123 for veterans, 168.124
787	787	24.20for medal of honor recipients, or 168.125 for former prisoners of war, applicable personalized
788	788	24.21special veterans plates, to an applicant who:
789	789	24.22 (1) is an owner of a passenger automobile including a passenger automobile registered
790	790	24.23as a classic car, pioneer car, collector car, or street rod; any truck with a manufacturer's
791	791	24.24nominal rated capacity of one ton or less and resembling a pickup truck; a motorcycle,
792	792	24.25including a classic motorcycle; a motorized bicycle; a commuter van as defined in section
793	793	24.26168.126; or a recreational vehicle;
794	794	24.27 (2) pays a onetime fee of $100 and any other fees required by this chapter; and
795	795	24.28 (3) pays the registration tax required by this chapter for the motor vehicle; and
796	796	24.29 (4) (3) complies with this chapter and rules governing registration of motor vehicles and
797	797	24.30licensing of drivers.
798	798	24.31 (b) The commissioner shall charge a replacement fee for personalized license plates and
799	799	24.32personalized special veterans plates issued under section 168.123 as specified in subdivision
800	800	24Sec. 29.
801	801	25-01581 as introduced01/07/25 REVISOR KRB/MI 25.15. This fee must be paid by the applicant whenever the personalized plates are required to
802	802	25.2be replaced by law, except that as provided in section 168.124, subdivision 3, and 168.125,
803	803	25.3subdivision 1b, no fee may be charged to replace plates issued under those sections.
804	804	25.4 (c) In lieu of the registration number assigned as provided in subdivision 1, personalized
805	805	25.5plates and personalized special veterans plates must have imprinted on them a series of not
806	806	25.6more than seven numbers and letters, or five numbers and letters for personalized special
807	807	25.7veterans plates, in any combination and, as applicable, satisfy the design requirements of
808	808	25.8section 168.123, 168.124, or 168.125. When an applicant has once obtained personalized
809	809	25.9plates or personalized special veterans plates, the applicant shall have a prior claim for
810	810	25.10similar personalized plates or personalized special veterans plates in the next succeeding
811	811	25.11year as long as current motor vehicle registration is maintained.
812	812	25.12 (d) The commissioner shall adopt rules in the manner provided by chapter 14, regulating
813	813	25.13the issuance and transfer of personalized plates and personalized special veterans plates.
814	814	25.14No words or combination of letters placed on these plates may be used for commercial
815	815	25.15advertising, be of an obscene, indecent, or immoral nature, or be of a nature that would
816	816	25.16offend public morals or decency. The call signals or letters of a radio or television station
817	817	25.17are not commercial advertising for the purposes of this subdivision.
818	818	25.18 (e) Despite the provisions of subdivision 1, personalized plates and personalized special
819	819	25.19veterans plates issued under this subdivision may be transferred to another motor vehicle
820	820	25.20listed in paragraph (a) and owned by the applicant, upon the payment of a fee of $5.
821	821	25.21 (f) The commissioner may by rule specify the format for notification.
822	822	25.22 (g) A personalized plate or personalized special veterans plate issued for a classic car,
823	823	25.23pioneer car, collector car, street rod, or classic motorcycle may not be transferred to a vehicle
824	824	25.24not eligible for such a plate.
825	825	25.25 (h) Despite any law to the contrary, if the personalized license plates are lost, stolen, or
826	826	25.26destroyed, the applicant may apply and must be issued duplicate license plates bearing the
827	827	25.27same combination of letters and numbers and the same design as (1) the former personalized
828	828	25.28plates or personalized special veterans plates under section 168.123 upon the payment of
829	829	25.29the fee required by section 168.29, or (2) the former personalized special veterans plates
830	830	25.30issued under section 168.124 or 168.125, without charge.
831	831	25.31 (i) A personalized vertical motorcycle plate may be issued upon payment of an additional
832	832	25.32payment of $100. The vertical plate must have not more than four identification characters,
833	833	25.33cannot be a duplication of any current or reserved license plate, and must meet the
834	834	25.34requirements in paragraph (d).
835	835	25Sec. 29.
836	836	25-01581 as introduced01/07/25 REVISOR KRB/MI 26.1 Sec. 30. Minnesota Statutes 2024, section 168.12, subdivision 2b, is amended to read:
837	837	26.2 Subd. 2b.Firefighters; special plates, rules.(a) The commissioner shall issue special
838	838	26.3plates, or a single license plate in the case of a motorcycle plate, to any applicant who:
839	839	26.4 (1) is a member of a fire department receiving state aid under chapter 69, has a letter
840	840	26.5from the fire chief, and is an owner of a passenger automobile, a one-ton pickup truck, or
841	841	26.6a motorcycle;
842	842	26.7 (2) pays a fee in the amount specified for special plates under subdivision 5, and any
843	843	26.8other fees required by this chapter; and
844	844	26.9 (3) pays the registration tax required by this chapter for the motor vehicle; and
845	845	26.10 (4) (3) complies with this chapter and rules governing the registration of motor vehicles
846	846	26.11and licensing of drivers.
847	847	26.12 (b) In lieu of the identification required under subdivision 1, the special plates must bear
848	848	26.13an emblem of a Maltese Cross together with any numbers or characters prescribed by the
849	849	26.14commissioner.
850	850	26.15 (c) Special plates issued under this subdivision may only be used during the period that
851	851	26.16the owner of the motor vehicle is a member of a fire department as specified in this
852	852	26.17subdivision. When the individual to whom the special plates were issued is no longer a
853	853	26.18member of a fire department or when the motor vehicle ownership is transferred, the owner
854	854	26.19shall remove the special plates from the motor vehicle. If the commissioner receives written
855	855	26.20notification that an individual is no longer qualified for these special plates, the commissioner
856	856	26.21shall invalidate the plates and notify the individual of this action. The individual may retain
857	857	26.22the plate only upon demonstrating compliance with the qualifications of this subdivision.
858	858	26.23Upon removal or invalidation of the special plates or special motorcycle plate, the owner
859	859	26.24or purchaser of the motor vehicle shall obtain regular plates, a regular motorcycle plate, or
860	860	26.25special plates for the proper registration classification for the motor vehicle.
861	861	26.26 (d) A special motorcycle license plate issued under this subdivision must be the same
862	862	26.27size as a standard motorcycle license plate.
863	863	26.28 (e) Upon payment of a fee of $5, plates issued under this subdivision for a passenger
864	864	26.29automobile or truck may be transferred to another passenger automobile or truck owned or
865	865	26.30jointly owned by the person to whom the plates were issued. On payment of a fee of $5, a
866	866	26.31plate issued under this subdivision for a motorcycle may be transferred to another motorcycle
867	867	26.32owned or jointly owned by the person to whom the plate was issued.
868	868	26Sec. 30.
869	869	25-01581 as introduced01/07/25 REVISOR KRB/MI 27.1 (f) The commissioner may adopt rules under the Administrative Procedure Act, sections
870	870	27.214.001 to 14.69, to govern the issuance and use of the special plates authorized in this
871	871	27.3subdivision.
872	872	27.4 Sec. 31. Minnesota Statutes 2024, section 168.12, subdivision 2c, is amended to read:
873	873	27.5 Subd. 2c.National Guard; special plates, rules.(a) The commissioner shall issue
874	874	27.6special plates to any applicant who:
875	875	27.7 (1) is a regularly enlisted, commissioned, or retired member of the Minnesota National
876	876	27.8Guard, other than an inactive member who is not a retired member, and is an owner of a
877	877	27.9passenger automobile;
878	878	27.10 (2) pays a fee in the amount specified for special plates under subdivision 5, and any
879	879	27.11other fees required by this chapter; and
880	880	27.12 (3) pays the registration tax required by this chapter; and
881	881	27.13 (4) (3) complies with this chapter and rules governing the registration of motor vehicles
882	882	27.14and licensing of drivers.
883	883	27.15 (b) The adjutant general shall design the emblem for these special plates subject to the
884	884	27.16approval of the commissioner.
885	885	27.17 (c) Special plates issued under this subdivision may only be used during the period that
886	886	27.18the owner of the motor vehicle is an active or retired member of the Minnesota National
887	887	27.19Guard as specified in this subdivision. When the individual to whom the special plates were
888	888	27.20issued is no longer an active or retired member of the Minnesota National Guard, the special
889	889	27.21plates must be removed from the vehicle by the owner. If the commissioner receives written
890	890	27.22notification that an individual is no longer qualified for these special plates, the commissioner
891	891	27.23shall invalidate the plates and notify the individual of this action. The individual may retain
892	892	27.24the plate only upon demonstrating compliance with the qualifications of this subdivision.
893	893	27.25Upon removal or invalidation of the special plates, either the owner or purchaser of the
894	894	27.26motor vehicle shall obtain regular plates for the motor vehicle.
895	895	27.27 (d) While the person is an active or retired member of the Minnesota National Guard,
896	896	27.28plates issued pursuant to this subdivision may be transferred to another motor vehicle owned
897	897	27.29by that individual upon payment of a fee of $5.
898	898	27.30 (e) For purposes of this subdivision, "retired member" means an individual placed on
899	899	27.31the roll of retired officers or roll of retired enlisted members in the Office of the Adjutant
900	900	27.32General under section 192.18 and who is not deceased.
901	901	27Sec. 31.
902	902	25-01581 as introduced01/07/25 REVISOR KRB/MI 28.1 (f) The commissioner may adopt rules under the Administrative Procedure Act to govern
903	903	28.2the issuance and use of the special plates authorized by this subdivision.
904	904	28.3 Sec. 32. Minnesota Statutes 2024, section 168.12, subdivision 2d, is amended to read:
905	905	28.4 Subd. 2d.Ready Reserve; special plates, rules.(a) The commissioner shall issue special
906	906	28.5plates to an applicant who:
907	907	28.6 (1) is not eligible for special National Guard plates under subdivision 2c, is a member
908	908	28.7of the United States armed forces ready reserve as described in United States Code, title
909	909	28.810, section 10142 or 10143, or a retired reserve as described in United States Code, title
910	910	28.910, section 10154, and is an owner of a passenger automobile;
911	911	28.10 (2) pays a fee in the amount specified for special plates under subdivision 5, and any
912	912	28.11other fees required by this chapter; and
913	913	28.12 (3) pays the registration tax required by this chapter; and
914	914	28.13 (4) (3) complies with this chapter and rules governing the registration of motor vehicles
915	915	28.14and licensing of drivers.
916	916	28.15 (b) The commissioner of veterans affairs shall design the emblem for these special plates
917	917	28.16subject to the approval of the commissioner.
918	918	28.17 (c) Special plates issued under this subdivision may only be used during the period that
919	919	28.18the owner of the motor vehicle is a member of the ready reserve. When the owner is no
920	920	28.19longer a member, the special plates must be removed from the motor vehicle by the owner.
921	921	28.20If the commissioner receives written notification that an individual is no longer qualified
922	922	28.21for these special plates, the commissioner shall invalidate the plates and notify the individual
923	923	28.22of this action. The individual may retain the plate only upon demonstrating compliance with
924	924	28.23the qualifications of this subdivision. On removal or invalidation of the special plates, either
925	925	28.24the owner or purchaser of the motor vehicle shall obtain regular plates for the motor vehicle.
926	926	28.25While the owner is a member of the ready reserve, plates issued under this subdivision may
927	927	28.26be transferred to another motor vehicle owned by that individual on paying a fee of $5.
928	928	28.27 (d) The commissioner may adopt rules under the Administrative Procedure Act to govern
929	929	28.28the issuance and use of the special plates authorized by this subdivision.
930	930	28.29Sec. 33. Minnesota Statutes 2024, section 168.12, subdivision 2e, is amended to read:
931	931	28.30 Subd. 2e.Volunteer ambulance attendants; special plates.(a) The commissioner shall
932	932	28.31issue special license plates to an applicant who:
933	933	28Sec. 33.
934	934	25-01581 as introduced01/07/25 REVISOR KRB/MI 29.1 (1) is a volunteer ambulance attendant as defined in section 144E.001, subdivision 15,
935	935	29.2and owns a motor vehicle taxed registered as a passenger automobile;
936	936	29.3 (2) pays the registration tax required by this chapter for the motor vehicle;
937	937	29.4 (3) (2) pays a fee in the amount specified for special plates under subdivision 5, and any
938	938	29.5other fees required by this chapter; and
939	939	29.6 (4) (3) complies with this chapter and rules governing the registration of motor vehicles
940	940	29.7and licensing of drivers.
941	941	29.8 (b) An individual may use special plates issued under this subdivision only during the
942	942	29.9period that the individual is a volunteer ambulance attendant. When the individual to whom
943	943	29.10the special plates were issued ceases to be a volunteer ambulance attendant, the individual
944	944	29.11shall remove each set of special plates issued. If the commissioner receives written
945	945	29.12notification that an individual is no longer qualified for these special plates, the commissioner
946	946	29.13shall invalidate the plates and notify the individual of this action. The individual may retain
947	947	29.14the plate only upon demonstrating compliance with the qualifications of this subdivision.
948	948	29.15When ownership of the motor vehicle is transferred, the individual shall remove the special
949	949	29.16plates from that motor vehicle. On removal or invalidation of the special plates, the owner
950	950	29.17or purchaser of the motor vehicle shall obtain regular plates for the motor vehicle. Special
951	951	29.18plates issued under this subdivision may be transferred to another motor vehicle owned by
952	952	29.19the volunteer ambulance attendant on payment of a fee of $5.
953	953	29.20 (c) The commissioner may adopt rules governing the design, issuance, and sale of the
954	954	29.21special plates authorized by this subdivision.
955	955	29.22Sec. 34. Minnesota Statutes 2024, section 168.12, subdivision 2f, is amended to read:
956	956	29.23 Subd. 2f.Original license plates.(a) On application of the owner and in lieu of issuing
957	957	29.24plates under subdivision 1 to a motor vehicle registered and taxed as a passenger automobile,
958	958	29.25the commissioner may assign to the motor vehicle original Minnesota registration plates
959	959	29.26issued in the same year as the model year of the motor vehicle, if (1) the original plates are
960	960	29.27at least 20 years old, (2) the owner of the motor vehicle has the original plates in possession
961	961	29.28at the time of the application, and (3) the owner provides the plate number to the
962	962	29.29commissioner.
963	963	29.30 (b) Plates displayed under this subdivision, including stickers applied to the plates, must
964	964	29.31be clearly legible and must be displayed on the motor vehicle.
965	965	29.32 (c) The commissioner shall not assign the registration number on the original plates to
966	966	29.33the motor vehicle if the commissioner determines that the number on the original plate is
967	967	29Sec. 34.
968	968	25-01581 as introduced01/07/25 REVISOR KRB/MI 30.1identical to the number on any plate in the current or reserved numbering system used by
969	969	30.2the commissioner.
970	970	30.3 (d) Despite subdivision 1, an original plate whose number has been assigned under this
971	971	30.4subdivision may be displayed for as long as the plates, including tabs and stickers on the
972	972	30.5plates, are clearly legible and the number is not subsequently used by the commissioner as
973	973	30.6a plate number in a registration numbering system.
974	974	30.7 (e) Despite subdivision 1, original plates assigned under this subdivision need not bear
975	975	30.8a tab or sticker to indicate the month or year of registration if the motor vehicle carries the
976	976	30.9registration certificate issued under section 168.11 at all times when the motor vehicle is
977	977	30.10operated on the public highways.
978	978	30.11 (f) The commissioner may charge a fee for receiving an application and assigning original
979	979	30.12plate numbers.
980	980	30.13Sec. 35. Minnesota Statutes 2024, section 168.12, subdivision 5, is amended to read:
981	981	30.14 Subd. 5.Additional fee.(a) In addition to any fee otherwise authorized or any tax
982	982	30.15otherwise imposed upon any vehicle, the payment of which is required as a condition to the
983	983	30.16issuance of any plate or plates, the commissioner shall impose the fee specified in paragraph
984	984	30.17(b) that is calculated to cover the cost of manufacturing and issuing the plate or plates,
985	985	30.18except for plates issued to disabled veterans as defined in section 168.031 and plates issued
986	986	30.19pursuant to section 168.124, 168.125, or 168.27, subdivisions 16 and 17, for passenger
987	987	30.20automobiles. The commissioner shall issue graphic design plates only for vehicles registered
988	988	30.21pursuant to section 168.017 and registered recreational vehicles registered pursuant to section
989	989	30.22168.013, subdivision 1g.
990	990	30.23 (b) Unless otherwise specified or exempted by statute, the following plate and validation
991	991	30.24sticker fees apply for the original, duplicate, or replacement issuance of a plate in a plate
992	992	30.25year:
993	993	DoubleSingle30.26License Plate
994	994	15.50$13.50$30.27 Regular and Disability
995	995	15.50$13.50$30.28 Special
996	996	15.50$13.50$30.29 Personalized (Replacement)
997	997	15.50$13.50$30.30 Collector Category
998	998	6.00$3.00$30.31 Emergency Vehicle Display
999	999	2.50$30.32 Utility Trailer Self-Adhesive
1000	1000	NA100.00$30.33 Vertical Motorcycle Plate
1001	1001	5.25$30.34 Replacement Dealer Plates
1002	1002	30Sec. 35.
1003	1003	25-01581 as introduced01/07/25 REVISOR KRB/MI 5.25$31.1 Replacement Tax Exempt Plates
1004	1004	31.2Stickers
1005	1005	1.50$1.50$31.3 Duplicate year
1006	1006	2.50$31.4 International Fuel Tax Agreement
1007	1007	31.5 (c) For vehicles that require two of the categories in paragraph (b), the registrar shall
1008	1008	31.6only charge the higher of the two fees and not a combined total.
1009	1009	31.7 Sec. 36. Minnesota Statutes 2024, section 168.123, subdivision 1, is amended to read:
1010	1010	31.8 Subdivision 1.General requirements; fees.(a) On payment of a fee in the amount
1011	1011	31.9specified for special plates under section 168.12, subdivision 5, for each set of two plates,
1012	1012	31.10or for a single plate in the case of a motorcycle plate, payment of the registration tax required
1013	1013	31.11by law, and compliance with other applicable laws relating to vehicle registration and
1014	1014	31.12licensing, as applicable, the commissioner shall issue:
1015	1015	31.13 (1) special veteran's plates to an applicant who served in the active military service in a
1016	1016	31.14branch of the armed forces of the United States or of a nation or society allied with the
1017	1017	31.15United States in conducting a foreign war, was discharged under honorable conditions, and
1018	1018	31.16is a registered owner of a passenger automobile, recreational motor vehicle, or one-ton
1019	1019	31.17pickup truck, but which is not a commercial motor vehicle as defined in section 169.011,
1020	1020	31.18subdivision 16; or
1021	1021	31.19 (2) a veteran's special motorcycle plate as described in subdivision 2, paragraph (a), (e),
1022	1022	31.20(f), (h), (i), (j), or (m), or another special plate designed by the commissioner to an applicant
1023	1023	31.21who is a registered owner of a motorcycle and meets the criteria listed in this paragraph and
1024	1024	31.22in subdivision 2, paragraph (a), (e), (f), (h), (i), (j), or (m). Plates issued under this clause
1025	1025	31.23must be the same size as regular motorcycle plates. Special motorcycle license plates issued
1026	1026	31.24under this clause are not subject to section 168.1293.
1027	1027	31.25 (b) The additional fee is payable for each set of veteran's plates, is payable only when
1028	1028	31.26the plates are issued, and is not payable in a year in which stickers are issued instead of
1029	1029	31.27plates.
1030	1030	31.28 (c) The veteran must have a certified copy of the veteran's discharge papers, indicating
1031	1031	31.29character of discharge, at the time of application. If an applicant served in the active military
1032	1032	31.30service in a branch of the armed forces of a nation or society allied with the United States
1033	1033	31.31in conducting a foreign war and is unable to obtain a record of that service and discharge
1034	1034	31.32status, the commissioner of veterans affairs may certify the applicant as qualified for the
1035	1035	31.33veterans' plates provided under this section.
1036	1036	31Sec. 36.
1037	1037	25-01581 as introduced01/07/25 REVISOR KRB/MI 32.1 Sec. 37. Minnesota Statutes 2024, section 168.1235, subdivision 1, is amended to read:
1038	1038	32.2 Subdivision 1.General requirements; fees.(a) The commissioner must issue a special
1039	1039	32.3plate emblem for each plate to an applicant who:
1040	1040	32.4 (1) is a member of a congressionally chartered veterans service organization and is a
1041	1041	32.5registered owner of a passenger automobile, pickup truck, van, or self-propelled recreational
1042	1042	32.6vehicle, or is a congressionally chartered veterans service organization that is the registered
1043	1043	32.7owner of a passenger automobile, pickup truck, van, or self-propelled recreational vehicle;
1044	1044	32.8 (2) pays the registration tax required by law;
1045	1045	32.9 (3) (2) pays a fee in the amount specified for special plates under section 168.12,
1046	1046	32.10subdivision 5, for each set of two plates, and any other fees required by this chapter; and
1047	1047	32.11 (4) (3) complies with this chapter and rules governing the registration of motor vehicles
1048	1048	32.12and licensing of drivers.
1049	1049	32.13 (b) The additional fee is payable at the time of initial application for the special plate
1050	1050	32.14emblem and when the plates must be replaced or renewed.
1051	1051	32.15 (c) The applicant must present a valid card indicating membership in the American
1052	1052	32.16Legion, Veterans of Foreign Wars, or Disabled American Veterans.
1053	1053	32.17Sec. 38. Minnesota Statutes 2024, section 168.1255, subdivision 1, is amended to read:
1054	1054	32.18 Subdivision 1.General requirements and procedures.The commissioner shall issue
1055	1055	32.19special veteran contribution plates or a single motorcycle plate to an applicant who:
1056	1056	32.20 (1) is a veteran, as defined in section 197.447;
1057	1057	32.21 (2) is a registered owner of a passenger automobile as defined in section 168.002,
1058	1058	32.22subdivision 24, recreational vehicle as defined in section 168.002, subdivision 27, one-ton
1059	1059	32.23pickup truck as defined in section 168.002, subdivision 21b, or motorcycle as defined in
1060	1060	32.24section 168.002, subdivision 19;
1061	1061	32.25 (3) pays a fee in the amount specified for special plates under section 168.12, subdivision
1062	1062	32.265;
1063	1063	32.27 (4) pays the registration tax required under section 168.013;
1064	1064	32.28 (5) (4) pays the fees required under this chapter;
1065	1065	32.29 (6) (5) pays an additional onetime World War II memorial contribution of $30, which
1066	1066	32.30the department shall retain until all start-up costs associated with the development and
1067	1067	32Sec. 38.
1068	1068	25-01581 as introduced01/07/25 REVISOR KRB/MI 33.1issuing of the plates have been recovered, after which the commissioner shall deposit
1069	1069	33.2contributions in the World War II donation match account; and
1070	1070	33.3 (7) (6) complies with this chapter and rules governing the registration of motor vehicles
1071	1071	33.4and licensing of drivers.
1072	1072	33.5 Sec. 39. Minnesota Statutes 2024, section 168.1256, subdivision 1, is amended to read:
1073	1073	33.6 Subdivision 1.Issuance of plates.The commissioner shall issue retired law enforcement
1074	1074	33.7special plates or a single motorcycle plate to an applicant who:
1075	1075	33.8 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup
1076	1076	33.9truck, motorcycle, or recreational vehicle;
1077	1077	33.10 (2) is a retired peace officer as defined in section 626.84, subdivision 1, paragraph (c)
1078	1078	33.11or (d);
1079	1079	33.12 (3) provides a letter from the chief law enforcement officer affirming that the applicant
1080	1080	33.13is a retired peace officer who served ten or more years and separated in good standing;
1081	1081	33.14 (4) pays a fee in the amount specified for special plates under section 168.12, subdivision
1082	1082	33.155, for each set of plates, along with any other fees required by this chapter; and
1083	1083	33.16 (5) pays the registration tax as required under section 168.013; and
1084	1084	33.17 (6) (5) complies with this chapter and rules governing registration of motor vehicles and
1085	1085	33.18licensing of drivers.
1086	1086	33.19Sec. 40. Minnesota Statutes 2024, section 168.1258, subdivision 1, is amended to read:
1087	1087	33.20 Subdivision 1.Issuance of plates.The commissioner must issue "Lions Clubs
1088	1088	33.21International" special plates or a single motorcycle plate to an applicant who:
1089	1089	33.22 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup
1090	1090	33.23truck, motorcycle, or recreational vehicle;
1091	1091	33.24 (2) pays a fee in the amount specified under section 168.12, subdivision 5, along with
1092	1092	33.25any other fees required by this chapter;
1093	1093	33.26 (3) pays the registration tax as required under section 168.013;
1094	1094	33.27 (4) (3) contributes a minimum of $25 upon initial application and $5 annually to the
1095	1095	33.28Lions Clubs International account; and
1096	1096	33.29 (5) (4) complies with this chapter and rules governing registration of motor vehicles and
1097	1097	33.30licensing of drivers.
1098	1098	33Sec. 40.
1099	1099	25-01581 as introduced01/07/25 REVISOR KRB/MI 34.1 Sec. 41. Minnesota Statutes 2024, section 168.1259, subdivision 2, is amended to read:
1100	1100	34.2 Subd. 2.General requirements and procedures.(a) The commissioner must issue
1101	1101	34.3Minnesota professional sports team philanthropy plates to an applicant who:
1102	1102	34.4 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup
1103	1103	34.5truck, motorcycle, or recreational vehicle;
1104	1104	34.6 (2) pays an additional fee in the amount specified for special plates under section 168.12,
1105	1105	34.7subdivision 5;
1106	1106	34.8 (3) pays the registration tax required under section 168.013;
1107	1107	34.9 (4) (3) pays the fees required under this chapter;
1108	1108	34.10 (5) (4) contributes a minimum of $30 annually to the professional sports team
1109	1109	34.11philanthropy account; and
1110	1110	34.12 (6) (5) complies with this chapter and rules governing registration of motor vehicles and
1111	1111	34.13licensing of drivers.
1112	1112	34.14 (b) Minnesota professional sports team philanthropy plates may be personalized according
1113	1113	34.15to section 168.12, subdivision 2a.
1114	1114	34.16Sec. 42. Minnesota Statutes 2024, section 168.127, subdivision 2, is amended to read:
1115	1115	34.17 Subd. 2.Annual registration period.The annual registration period for vehicles in the
1116	1116	34.18fleet is determined by the commissioner. The applicant must provide all information
1117	1117	34.19necessary to qualify as a fleet registrant, including a list of all vehicles in the fleet. On initial
1118	1118	34.20registration, all taxes and fees for vehicles in the fleet must be reassessed based on the
1119	1119	34.21expiration date.
1120	1120	34.22Sec. 43. Minnesota Statutes 2024, section 168.127, subdivision 5, is amended to read:
1121	1121	34.23 Subd. 5.Renewal of fleet registration.On the renewal of a fleet registration, the
1122	1122	34.24registrant must pay full licensing fees for every vehicle registered in the preceding year
1123	1123	34.25unless the vehicle has been properly deleted from the fleet. In order to delete a vehicle from
1124	1124	34.26a fleet, the fleet registrant must surrender to the commissioner the registration card and
1125	1125	34.27license plates. The commissioner may authorize alternative methods of deleting vehicles
1126	1126	34.28from a fleet, including destruction of the license plates and registration cards. If the card or
1127	1127	34.29license plates are lost or stolen, the fleet registrant must submit a sworn statement stating
1128	1128	34.30the circumstances for the inability to surrender the card, stickers, and license plates. A fleet
1129	1129	34.31registrant who fails to renew the licenses issued under this section or fails to report the
1130	1130	34Sec. 43.
1131	1131	25-01581 as introduced01/07/25 REVISOR KRB/MI 35.1removal of vehicles from the fleet within 30 days of the vehicles' removal must pay a penalty
1132	1132	35.2of 20 percent of the total tax fees due on the fleet. The penalty must be paid within 30 days
1133	1133	35.3after it is assessed.
1134	1134	35.4 Sec. 44. Minnesota Statutes 2024, section 168.128, subdivision 2, is amended to read:
1135	1135	35.5 Subd. 2.Plates.(a) A person who operates a limousine for other than personal use shall
1136	1136	35.6register the motor vehicle as provided in this section. A person who operates a limousine
1137	1137	35.7for personal use may apply for limousine plates.
1138	1138	35.8 (b) The commissioner shall issue limousine plates to the registered owner of a limousine
1139	1139	35.9who:
1140	1140	35.10 (1) certifies that an insurance policy or policies under section 65B.135, in the minimum
1141	1141	35.11aggregate amount required under that section, is in effect for the entire period of the
1142	1142	35.12registration;
1143	1143	35.13 (2) provides the commissioner with proof that the passenger automobile registration tax
1144	1144	35.14and a fee in the amount specified for special plates under section 168.12, subdivision 5,
1145	1145	35.15have has been paid for each limousine receiving limousine plates; and
1146	1146	35.16 (3) complies with this chapter and rules governing the registration of motor vehicles and
1147	1147	35.17licensing of drivers.
1148	1148	35.18 (c) The limousine plates must be designed to specifically identify the vehicle as a
1149	1149	35.19limousine and must be clearly marked with the letters "LM." Limousine plates may not be
1150	1150	35.20transferred upon sale of the limousine, but may be transferred to another limousine owned
1151	1151	35.21by the same person upon notifying the commissioner and paying a $5 transfer fee.
1152	1152	35.22Sec. 45. Minnesota Statutes 2024, section 168.1282, subdivision 1, is amended to read:
1153	1153	35.23 Subdivision 1.Issuance of plates.The commissioner must issue "Start Seeing
1154	1154	35.24Motorcycles" special license plates or a single motorcycle plate to an applicant who:
1155	1155	35.25 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup
1156	1156	35.26truck, motorcycle, or recreational vehicle;
1157	1157	35.27 (2) pays a fee in the amount specified for special plates under section 168.12, subdivision
1158	1158	35.285, for each set of plates;
1159	1159	35.29 (3) pays the registration tax as required under section 168.013, along with any other fees
1160	1160	35.30required by this chapter;
1161	1161	35Sec. 45.
1162	1162	25-01581 as introduced01/07/25 REVISOR KRB/MI 36.1 (4) (3) contributes a minimum of $10 annually to the motorcycle safety account, created
1163	1163	36.2under section 171.06, subdivision 2a; and
1164	1164	36.3 (5) (4) complies with this chapter and rules governing registration of motor vehicles and
1165	1165	36.4licensing of drivers.
1166	1166	36.5 Sec. 46. Minnesota Statutes 2024, section 168.1284, subdivision 1, is amended to read:
1167	1167	36.6 Subdivision 1.Issuance of plates.The commissioner must issue Minnesota 100 Club
1168	1168	36.7special plates or a single motorcycle plate to an applicant who:
1169	1169	36.8 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup
1170	1170	36.9truck, motorcycle, or recreational vehicle;
1171	1171	36.10 (2) pays the registration tax as required under section 168.013;
1172	1172	36.11 (3) (2) pays a fee in the amount specified under section 168.12, subdivision 5, for each
1173	1173	36.12set of plates, along with any other fees required by this chapter;
1174	1174	36.13 (4) (3) contributes a minimum of $40 annually to the Minnesota 100 Club account; and
1175	1175	36.14 (5) (4) complies with this chapter and rules governing registration of motor vehicles and
1176	1176	36.15licensing of drivers.
1177	1177	36.16Sec. 47. Minnesota Statutes 2024, section 168.1284, subdivision 5, is amended to read:
1178	1178	36.17 Subd. 5.Contributions; account; appropriation.Contributions collected under
1179	1179	36.18subdivision 1, clause (4) (3), must be deposited in the Minnesota 100 Club account, which
1180	1180	36.19is established in the special revenue fund. Money in the account is annually appropriated
1181	1181	36.20to the commissioner. This appropriation is first for the annual cost of administering the
1182	1182	36.21account funds, and the remaining funds are for distribution to the Minnesota 100 Club to
1183	1183	36.22further the organization's mission and purpose of providing charitable gifts and contributions.
1184	1184	36.23Sec. 48. Minnesota Statutes 2024, section 168.1285, subdivision 1, is amended to read:
1185	1185	36.24 Subdivision 1.Issuance of plates.The commissioner must issue Minnesota agriculture
1186	1186	36.25special plates or a single motorcycle plate to an applicant who:
1187	1187	36.26 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup
1188	1188	36.27truck, motorcycle, or recreational vehicle;
1189	1189	36.28 (2) pays a fee in the amount specified under section 168.12, subdivision 5, for each set
1190	1190	36.29of plates, along with any other fees required by this chapter;
1191	1191	36.30 (3) pays the registration tax as required under section 168.013;
1192	1192	36Sec. 48.
1193	1193	25-01581 as introduced01/07/25 REVISOR KRB/MI 37.1 (4) (3) contributes a minimum of $20 annually to the Minnesota agriculture account;
1194	1194	37.2and
1195	1195	37.3 (5) (4) complies with this chapter and rules governing registration of motor vehicles and
1196	1196	37.4licensing of drivers.
1197	1197	37.5 Sec. 49. Minnesota Statutes 2024, section 168.1285, subdivision 5, is amended to read:
1198	1198	37.6 Subd. 5.Contributions; account; appropriation.Contributions collected under
1199	1199	37.7subdivision 1, clause (4) (3), must be deposited in the Minnesota agriculture account, which
1200	1200	37.8is established in the special revenue fund. Money in the account is appropriated to the
1201	1201	37.9commissioner of public safety. This appropriation is first for the annual cost of administering
1202	1202	37.10the account funds, and the remaining funds are for distribution to (1) the Minnesota FFA
1203	1203	37.11Foundation to support the mission of the foundation, and (2) the University of Minnesota
1204	1204	37.12Extension Service to support Minnesota 4-H programming and activities. The commissioner
1205	1205	37.13must annually consult with the Minnesota FFA Foundation and the University of Minnesota
1206	1206	37.14Extension Service for recommendations regarding how to allocate funds.
1207	1207	37.15Sec. 50. Minnesota Statutes 2024, section 168.1286, subdivision 1, is amended to read:
1208	1208	37.16 Subdivision 1.Issuance of plates.The commissioner must issue honorary consul special
1209	1209	37.17plates or a single motorcycle plate to an applicant who:
1210	1210	37.18 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup
1211	1211	37.19truck, motorcycle, or recreational vehicle;
1212	1212	37.20 (2) is recognized as an honorary consular official appointed by the respective government
1213	1213	37.21to serve in Minnesota, and who provides a letter from the Minnesota Consular Corps;
1214	1214	37.22 (3) pays a fee in the amount specified for special plates under section 168.12, subdivision
1215	1215	37.235, for each set of plates, along with any other fees required by this chapter; and
1216	1216	37.24 (4) pays the registration tax as required under section 168.013; and
1217	1217	37.25 (5) (4) complies with this chapter and rules governing registration of motor vehicles and
1218	1218	37.26licensing of drivers.
1219	1219	37.27Sec. 51. Minnesota Statutes 2024, section 168.1287, subdivision 1, is amended to read:
1220	1220	37.28 Subdivision 1.Issuance of plates.The commissioner must issue blackout special license
1221	1221	37.29plates or a single motorcycle plate to an applicant who:
1222	1222	37Sec. 51.
1223	1223	25-01581 as introduced01/07/25 REVISOR KRB/MI 38.1 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup
1224	1224	38.2truck, motorcycle, or recreational vehicle;
1225	1225	38.3 (2) pays an additional fee in the amount specified for special plates under section 168.12,
1226	1226	38.4subdivision 5;
1227	1227	38.5 (3) pays the registration tax as required under section 168.013;
1228	1228	38.6 (4) (3) pays the fees required under this chapter;
1229	1229	38.7 (5) (4) contributes a minimum of $30 annually to the driver and vehicle services operating
1230	1230	38.8account; and
1231	1231	38.9 (6) (5) complies with this chapter and rules governing registration of motor vehicles and
1232	1232	38.10licensing of drivers.
1233	1233	38.11Sec. 52. Minnesota Statutes 2024, section 168.1288, subdivision 1, is amended to read:
1234	1234	38.12 Subdivision 1.Issuance of plates.The commissioner must issue Minnesota missing
1235	1235	38.13and murdered Indigenous relatives special license plates or a single motorcycle plate to an
1236	1236	38.14applicant who:
1237	1237	38.15 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup
1238	1238	38.16truck, motorcycle, or recreational vehicle;
1239	1239	38.17 (2) pays an additional fee in the amount specified for special plates under section 168.12,
1240	1240	38.18subdivision 5;
1241	1241	38.19 (3) pays the registration tax as required under section 168.013;
1242	1242	38.20 (4) (3) pays the fees required under this chapter;
1243	1243	38.21 (5) (4) contributes a minimum of $25 annually to the Minnesota missing and murdered
1244	1244	38.22Indigenous relatives account; and
1245	1245	38.23 (6) (5) complies with this chapter and rules governing registration of motor vehicles and
1246	1246	38.24licensing of drivers.
1247	1247	38.25Sec. 53. Minnesota Statutes 2024, section 168.129, subdivision 1, is amended to read:
1248	1248	38.26 Subdivision 1.General requirements and procedures.The commissioner shall issue
1249	1249	38.27special collegiate plates to an applicant who:
1250	1250	38.28 (1) is a registered owner of a passenger automobile;
1251	1251	38Sec. 53.
1252	1252	25-01581 as introduced01/07/25 REVISOR KRB/MI 39.1 (2) pays a fee as specified in section 168.12, subdivision 5, to cover the costs of handling
1253	1253	39.2and manufacturing the plates;
1254	1254	39.3 (3) pays the registration tax required under section 168.013;
1255	1255	39.4 (4) (3) pays the fees required under this chapter;
1256	1256	39.5 (5) (4) contributes at least $25 annually to the scholarship account established in
1257	1257	39.6subdivision 6; and
1258	1258	39.7 (6) (5) complies with this chapter and rules governing registration of motor vehicles and
1259	1259	39.8licensing of drivers.
1260	1260	39.9 Sec. 54. Minnesota Statutes 2024, section 168.1294, subdivision 1, is amended to read:
1261	1261	39.10 Subdivision 1.Issuance of plates.The commissioner shall issue special law enforcement
1262	1262	39.11memorial license plates or a single motorcycle plate to an applicant who:
1263	1263	39.12 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup
1264	1264	39.13truck, motorcycle, or recreational motor vehicle;
1265	1265	39.14 (2) pays an additional fee in the amount specified for special plates under section 168.12,
1266	1266	39.15subdivision 5, for each set of plates;
1267	1267	39.16 (3) pays the registration tax as required under section 168.013, along with any other fees
1268	1268	39.17required by this chapter;
1269	1269	39.18 (4) (3) contributes $25 upon initial application and a minimum of $5 annually to the
1270	1270	39.19Minnesota law enforcement memorial account; and
1271	1271	39.20 (5) (4) complies with this chapter and rules governing registration of motor vehicles and
1272	1272	39.21licensing of drivers.
1273	1273	39.22Sec. 55. Minnesota Statutes 2024, section 168.1294, subdivision 6, is amended to read:
1274	1274	39.23 Subd. 6.Contributions; memorial account; appropriation.Contributions collected
1275	1275	39.24under subdivision 1, clause (4) (3), must be deposited in the Minnesota law enforcement
1276	1276	39.25memorial account, which is established in the special revenue fund. Money in the account
1277	1277	39.26is appropriated to the commissioner of public safety. This appropriation is first for the annual
1278	1278	39.27cost of administering the account funds, and the remaining funds are for distribution to the
1279	1279	39.28Minnesota Law Enforcement Memorial Association. By August 15 of each year, the
1280	1280	39.29commissioner must distribute all funds remaining to the association. The association must
1281	1281	39.30use the funds to further the mission of the association in assisting the families and home
1282	1282	39.31agencies of Minnesota law enforcement officers who have died in the line of duty. By
1283	1283	39Sec. 55.
1284	1284	25-01581 as introduced01/07/25 REVISOR KRB/MI 40.1January 15 of each year, the association must submit a report to the commissioner of public
1285	1285	40.2safety and to the chairs and ranking minority members of the legislative committees with
1286	1286	40.3jurisdiction over transportation policy and finance. The report must include an itemized list
1287	1287	40.4of each expenditure the association made with the funds received under this section for the
1288	1288	40.5previous calendar year.
1289	1289	40.6 Sec. 56. Minnesota Statutes 2024, section 168.1295, subdivision 1, is amended to read:
1290	1290	40.7 Subdivision 1.General requirements and procedures.(a) The commissioner shall
1291	1291	40.8issue state parks and trails plates to an applicant who:
1292	1292	40.9 (1) is a registered owner of a passenger automobile, recreational vehicle, one-ton pickup
1293	1293	40.10truck, or motorcycle;
1294	1294	40.11 (2) pays a fee in the amount specified for special plates under section 168.12, subdivision
1295	1295	40.125;
1296	1296	40.13 (3) pays the registration tax required under section 168.013;
1297	1297	40.14 (4) (3) pays the fees required under this chapter;
1298	1298	40.15 (5) (4) contributes a minimum of $60 annually to the state parks and trails donation
1299	1299	40.16account established in section 85.056; and
1300	1300	40.17 (6) (5) complies with this chapter and rules governing registration of motor vehicles and
1301	1301	40.18licensing of drivers.
1302	1302	40.19 (b) The state parks and trails plate application must indicate that the contribution specified
1303	1303	40.20under paragraph (a), clause (5) (4), is a minimum contribution to receive the plate and that
1304	1304	40.21the applicant may make an additional contribution to the account.
1305	1305	40.22 (c) State parks and trails plates may be personalized according to section 168.12,
1306	1306	40.23subdivision 2a.
1307	1307	40.24Sec. 57. Minnesota Statutes 2024, section 168.1295, subdivision 5, is amended to read:
1308	1308	40.25 Subd. 5.Contribution and fees credited.Contributions under subdivision 1, paragraph
1309	1309	40.26(a), clause (5) (4), must be paid to the commissioner and credited to the state parks and trails
1310	1310	40.27donation account established in section 85.056. The other fees collected under this section
1311	1311	40.28must be deposited in the driver and vehicle services operating account under section
1312	1312	40.29299A.705.
1313	1313	40Sec. 57.
1314	1314	25-01581 as introduced01/07/25 REVISOR KRB/MI 41.1 Sec. 58. Minnesota Statutes 2024, section 168.1296, subdivision 1, is amended to read:
1315	1315	41.2 Subdivision 1.General requirements and procedures.(a) The commissioner shall
1316	1316	41.3issue critical habitat plates to an applicant who:
1317	1317	41.4 (1) is a registered owner of a passenger automobile or recreational vehicle;
1318	1318	41.5 (2) pays a fee in the amount specified for special plates under section 168.12, subdivision
1319	1319	41.65;
1320	1320	41.7 (3) pays the registration tax required under section 168.013;
1321	1321	41.8 (4) (3) pays the fees required under this chapter;
1322	1322	41.9 (5) (4) contributes a minimum of $30 annually to the Minnesota critical habitat private
1323	1323	41.10sector matching account established in section 84.943; and
1324	1324	41.11 (6) (5) complies with this chapter and rules governing registration of motor vehicles and
1325	1325	41.12licensing of drivers.
1326	1326	41.13 (b) The critical habitat plate application must indicate that the annual contribution
1327	1327	41.14specified under paragraph (a), clause (5) (4), is a minimum contribution to receive the plate
1328	1328	41.15and that the applicant may make an additional contribution to the account.
1329	1329	41.16 (c) Special critical habitat license plates, the designs for which are selected under
1330	1330	41.17subdivision 2, may be personalized according to section 168.12, subdivision 2a.
1331	1331	41.18Sec. 59. Minnesota Statutes 2024, section 168.1296, subdivision 5, is amended to read:
1332	1332	41.19 Subd. 5.Contribution and fees credited.Contributions under subdivision 1, paragraph
1333	1333	41.20(a), clause (5) (4), must be paid to the commissioner and credited to the Minnesota critical
1334	1334	41.21habitat private sector matching account established in section 84.943. The fees collected
1335	1335	41.22under this section must be deposited in the driver and vehicle services operating account
1336	1336	41.23under section 299A.705.
1337	1337	41.24Sec. 60. Minnesota Statutes 2024, section 168.1298, subdivision 1, is amended to read:
1338	1338	41.25 Subdivision 1.General requirements and procedures.(a) The commissioner shall
1339	1339	41.26issue special "Support Our Troops" license plates to an applicant who:
1340	1340	41.27 (1) is an owner of a passenger automobile, one-ton pickup truck, recreational vehicle,
1341	1341	41.28or motorcycle;
1342	1342	41.29 (2) pays a fee in the amount specified for special plates under section 168.12, subdivision
1343	1343	41.305;
1344	1344	41Sec. 60.
1345	1345	25-01581 as introduced01/07/25 REVISOR KRB/MI 42.1 (3) pays the registration tax required under section 168.013;
1346	1346	42.2 (4) (3) pays the fees required under this chapter;
1347	1347	42.3 (5) (4) contributes a minimum of $30 annually to the Minnesota "Support Our Troops"
1348	1348	42.4account established in section 190.19; and
1349	1349	42.5 (6) (5) complies with laws and rules governing registration and licensing of vehicles
1350	1350	42.6and drivers.
1351	1351	42.7 (b) The license application under this section must indicate that the annual contribution
1352	1352	42.8specified under paragraph (a), clause (5) (4), is a minimum contribution to receive the plates
1353	1353	42.9and that the applicant may make an additional contribution to the account.
1354	1354	42.10Sec. 61. Minnesota Statutes 2024, section 168.1298, subdivision 5, is amended to read:
1355	1355	42.11 Subd. 5.Contribution and fees credited.Contributions under subdivision 1, paragraph
1356	1356	42.12(a), clause (5) (4), must be paid to the commissioner and credited to the Minnesota "Support
1357	1357	42.13Our Troops" account established in section 190.19. The fees collected under this section
1358	1358	42.14must be deposited in the driver and vehicle services operating account under section
1359	1359	42.15299A.705.
1360	1360	42.16Sec. 62. Minnesota Statutes 2024, section 168.13, is amended to read:
1361	1361	42.17 168.13 PROOF OF OWNERSHIP.
1362	1362	42.18 (a) The registrar shall not approve an application and shall not issue number plates for
1363	1363	42.19any motor vehicle, unless and until the title certificate issued under chapter 168A, or
1364	1364	42.20registration certificate if not titled, is delivered to the registrar. The registrar must be satisfied
1365	1365	42.21from the records that all taxes and fees due have been paid and that endorsements upon the
1366	1366	42.22certificate are in writing and have been signed by the seller and purchaser.
1367	1367	42.23 (b) The registrar shall not register and shall not issue number plates for a motor vehicle
1368	1368	42.24brought into Minnesota from another state until:
1369	1369	42.25 (1) a registration certificate or other evidence of title as may reasonably be required from
1370	1370	42.26the registrant within that state is surrendered to the registrar in the same manner as certificates
1371	1371	42.27of this state; or in lieu thereof.
1372	1372	42.28 (2) the registrar receives evidence of the chain of ownership as will assure the payment
1373	1373	42.29of the proper tax so long as the motor vehicle is in the state.
1374	1374	42Sec. 62.
1375	1375	25-01581 as introduced01/07/25 REVISOR KRB/MI 43.1 Sec. 63. Minnesota Statutes 2024, section 168.15, subdivision 1, is amended to read:
1376	1376	43.2 Subdivision 1.Transfer of ownership.(a) Upon the transfer of ownership, destruction,
1377	1377	43.3theft, dismantling, or permanent removal by the owner from this state of any vehicle
1378	1378	43.4registered in accordance with this chapter, the right of the owner of the vehicle to use the
1379	1379	43.5registration certificate and plates assigned to the vehicle expires.
1380	1380	43.6 (b) When the ownership of a vehicle is transferred to another person required to register
1381	1381	43.7the vehicle in this state, the transferor shall assign the registration tax paid to the credit of
1382	1382	43.8the transferee unless the registration stickers are surrendered to the commissioner before
1383	1383	43.9the first day of the new registration period.
1384	1384	43.10 (c) (b) When seeking to become the owner by gift, trade, or purchase of any vehicle for
1385	1385	43.11which a registration certificate has been issued under this chapter, a person shall join with
1386	1386	43.12the registered owner in transmitting with the application for transfer of ownership, the
1387	1387	43.13registration certificate, with the assignment and notice of sale duly executed.
1388	1388	43.14 (d) (c) In case of loss of the title or certificate of registration of a vehicle not subject to
1389	1389	43.15section 325E.15, the person shall make application to the commissioner with proof of loss
1390	1390	43.16of the title as specified in section 168A.09 and assign a notice of sale of the vehicle on the
1391	1391	43.17application for title as specified in section 168A.04.
1392	1392	43.18 (e) (d) Upon the transfer of any vehicle by a manufacturer or dealer, for use within the
1393	1393	43.19state, whether by sale, lease, or otherwise, the transferor shall, within ten days after the
1394	1394	43.20transfer, file with the commissioner (1) a notice containing the date of transfer, a description
1395	1395	43.21of the vehicle, and the transferee's name and residence address in the state or if not a natural
1396	1396	43.22person then the transferee's business and mailing address, and (2) the transferee's application
1397	1397	43.23for registration.
1398	1398	43.24Sec. 64. Minnesota Statutes 2024, section 168.17, is amended to read:
1399	1399	43.25 168.17 SUSPENSION OF REGISTRATION.
1400	1400	43.26 (a) All registrations and issue issuance of number plates shall be subject to amendment,
1401	1401	43.27suspension, modification or revocation by the registrar summarily for any violation of or
1402	1402	43.28neglect to comply with the provisions of this chapter or when the transferee fails to comply
1403	1403	43.29with section 168A.10, subdivision 2, within 30 days of the date of sale.
1404	1404	43.30 (b) The registrar may suspend the registration of a motor vehicle if the tax fees on the
1405	1405	43.31vehicle was were paid by means of a dishonored check to a deputy motor vehicle registrar.
1406	1406	43.32The registrar may continue a suspension under this paragraph until the registrar is informed
1407	1407	43.33by the deputy motor vehicle registrar that the dishonored check has been paid in full.
1408	1408	43Sec. 64.
1409	1409	25-01581 as introduced01/07/25 REVISOR KRB/MI 44.1 (c) In any case where the proper registration of a motor vehicle is dependent upon
1410	1410	44.2procuring information entailing such delay as to unreasonably deprive the owner of the use
1411	1411	44.3of the motor vehicle, the registrar may issue a tax receipt and plates conditionally.
1412	1412	44.4 (d) In any case when revoking a registration for cause, the registrar shall have authority
1413	1413	44.5to demand the return of the number plates and registration certificates, and, if necessary, to
1414	1414	44.6seize the number plates issued for such registration.
1415	1415	44.7 Sec. 65. Minnesota Statutes 2024, section 168.181, subdivision 1, is amended to read:
1416	1416	44.8 Subdivision 1.Authority; conditions and limitations.Notwithstanding any provision
1417	1417	44.9of law to the contrary or inconsistent herewith, the registrar of motor vehicles with the
1418	1418	44.10approval of the attorney general is hereby empowered to make agreements with the duly
1419	1419	44.11authorized representatives of the other states, District of Columbia, territories and possessions
1420	1420	44.12of the United States, or arrangements with foreign countries or provinces exempting the
1421	1421	44.13residents of such other states, districts, territories and possessions, and foreign countries or
1422	1422	44.14provinces using the public streets and highways of this state from the payment of any or all
1423	1423	44.15motor vehicle taxes or fees imposed by this chapter, subject to the following conditions and
1424	1424	44.16limitations:
1425	1425	44.17 (1) upon condition that the exemption provided herein shall be operative as to a motor
1426	1426	44.18vehicle owned by a nonresident only to the extent that under the laws of the state, district,
1427	1427	44.19territory or possession, or foreign country or province of residence like exemptions are
1428	1428	44.20granted to motor vehicles registered under the laws and owned by residents of Minnesota;
1429	1429	44.21 (2) upon condition that any such motor vehicle so operated in this state by any such
1430	1430	44.22nonresident shall at all times carry and display all license number plates or like insignia
1431	1431	44.23required by the laws of the state, district, territory or possession, or foreign country or
1432	1432	44.24province of residence;
1433	1433	44.25 (3) upon condition that the exemptions provided herein shall not apply to a passenger
1434	1434	44.26automobile or travel trailer owned by a resident of any state, district, territory or possession,
1435	1435	44.27or foreign country or province temporarily residing in this state while gainfully employed
1436	1436	44.28on the same job for a period of six months or more;
1437	1437	44.29 (4) upon condition that the exemptions provided herein shall not apply to motor vehicles
1438	1438	44.30owned by nonresidents including any foreign corporation and used for carrying on intrastate
1439	1439	44.31commerce within this state. Such nonresident or foreign corporation shall be required to
1440	1440	44.32register each such vehicle and pay the same tax fees and penalties if any therefor as is
1441	1441	44.33required with reference to like vehicles owned by residents of Minnesota;
1442	1442	44Sec. 65.
1443	1443	25-01581 as introduced01/07/25 REVISOR KRB/MI 45.1 (5) upon condition that the exemption provided herein shall not apply to a truck, tractor,
1444	1444	45.2truck-tractor, or semitrailer, except two-wheeled trailers of less than 3,000 pounds carrying
1445	1445	45.3capacity, if (i) the class of its registration does not permit to it a statewide operation in the
1446	1446	45.4state of its registration, or if (ii) the registration fee or tax for which it is registered is
1447	1447	45.5computed on a mileage basis, or if (iii) its gross weight exceeds the gross weight for which
1448	1448	45.6it is registered in the state, district, territory or possession, or foreign country or province
1449	1449	45.7of its registration;
1450	1450	45.8 (6) upon condition that nonresident owners of commercial vehicles, including trucks,
1451	1451	45.9truck-tractors, trailers, semitrailers, and buses domiciled in a foreign state, district, territory
1452	1452	45.10or possession, or foreign country or province, and bringing such vehicles into the state of
1453	1453	45.11Minnesota for the purpose of doing interstate business shall be required to comply with all
1454	1454	45.12the laws and regulations as to payment of taxes fees applicable to like vehicles owned by
1455	1455	45.13Minnesota residents unless the state, district, territory or possession, or foreign country or
1456	1456	45.14province grants full reciprocity privileges comparable to that extended by this section and
1457	1457	45.15sections 168.183 168.185 to 168.221. In the event a state, district, territory or possession,
1458	1458	45.16or foreign country or province is not fully reciprocal as to taxes or fees on commercial
1459	1459	45.17vehicles or buses operated in interstate commerce, then in that event such owners of foreign
1460	1460	45.18commercial vehicles or buses shall be required to pay a tax fee in an amount similar to the
1461	1461	45.19tax or fee of whatever character assessed by such other state, district, territory or possession,
1462	1462	45.20or foreign country or province against vehicles registered in Minnesota and operated in
1463	1463	45.21interstate commerce in that state, district, territory or possession, or foreign country or
1464	1464	45.22province. It is further provided that such owners of foreign commercial vehicles and buses
1465	1465	45.23subject to registration under the provisions of this clause shall make application for a permit
1466	1466	45.24in which shall be set forth the conditions for operation of such vehicles in this state.
1467	1467	45.25Sec. 66. Minnesota Statutes 2024, section 168.181, subdivision 2, is amended to read:
1468	1468	45.26 Subd. 2.Exemption from tax or fee.Agreements made pursuant to this section may
1469	1469	45.27also include exemption from taxes or fees on a vehicle owned by a person, firm, or
1470	1470	45.28corporation licensed as a motor vehicle dealer or motor vehicle manufacturer in another
1471	1471	45.29state or country when such vehicle is operated displaying the dealer plates or manufacturer
1472	1472	45.30plates issued to such dealer or manufacturer by the jurisdiction of residence; provided,
1473	1473	45.31however, that such operation is not for the purpose of soliciting the sale of vehicles within
1474	1474	45.32this state other than at an auction conducted by a motor vehicle auctioneer licensed under
1475	1475	45.33section 168.27. Greater privileges shall not be granted to such dealer or manufacturer than
1476	1476	45.34permitted by the laws of the jurisdiction of residence. Nothing contained herein shall be
1477	1477	45.35construed to apply to or vary the terms and conditions of sections 168.053 to 168.057.
1478	1478	45Sec. 66.
1479	1479	25-01581 as introduced01/07/25 REVISOR KRB/MI 46.1 Sec. 67. Minnesota Statutes 2024, section 168.187, subdivision 7, is amended to read:
1480	1480	46.2 Subd. 7.Authority for registration agreements, arrangements or declarations.(a)
1481	1481	46.3The commissioner of public safety may enter into any agreement or arrangement with the
1482	1482	46.4duly authorized representatives of other states or make any independent declaration, granting
1483	1483	46.5to vehicles or to owners of vehicles which are properly registered or licensed in another
1484	1484	46.6state, benefits, privileges, and exemptions from the payment, wholly, or partially, of any
1485	1485	46.7registration taxes, fees, or other charges imposed upon such vehicles or owners with respect
1486	1486	46.8to the operation or ownership of such vehicles under the laws of this state, upon such
1487	1487	46.9conditions as are specified therein, provided the terms or conditions of such agreement,
1488	1488	46.10arrangement, or declaration are not inconsistent with any law of this state.
1489	1489	46.11 (b) Any such agreement or arrangement shall be made in writing and shall provide that
1490	1490	46.12vehicles properly registered or licensed in this state, when operated upon highways of the
1491	1491	46.13other state, shall receive exemptions, benefits, and privileges of a similar kind or to a similar
1492	1492	46.14degree as are extended to vehicles properly registered or licensed in such state when operated
1493	1493	46.15in this state. Any such declaration shall contemplate and provide for mutual benefits,
1494	1494	46.16reciprocal privileges or equitable treatment of the owners of vehicles registered in this and
1495	1495	46.17the other state. Each such agreement, arrangement, or declaration shall, in the judgment of
1496	1496	46.18the commissioner of public safety, be in the best interest of this state and the citizens thereof
1497	1497	46.19and shall be fair and equitable with respect to the benefits which the agreement brings to
1498	1498	46.20the economy of this state.
1499	1499	46.21Sec. 68. Minnesota Statutes 2024, section 168.187, subdivision 27, is amended to read:
1500	1500	46.22 Subd. 27.Prohibited operation.(a) The commissioner of public safety shall refuse to
1501	1501	46.23issue a vehicle registration, license plate, or permit to a vehicle licensed under this section
1502	1502	46.24if the vehicle is assigned to a commercial motor carrier who has been prohibited from
1503	1503	46.25operating in interstate commerce by a federal agency with authority to do so under federal
1504	1504	46.26law.
1505	1505	46.27 (b) The commissioner of public safety may revoke the registration of a vehicle licensed
1506	1506	46.28under this section if the vehicle is assigned to a commercial motor carrier who has been
1507	1507	46.29prohibited from operating in interstate commerce by a federal agency with authority to do
1508	1508	46.30so under federal law.
1509	1509	46.31 (c) If the prohibition by the federal agency is rescinded, the commissioner of public
1510	1510	46.32safety may reinstate a vehicle registration under this section if registration taxes and fees
1511	1511	46.33have been paid.
1512	1512	46Sec. 68.
1513	1513	25-01581 as introduced01/07/25 REVISOR KRB/MI 47.1 Sec. 69. Minnesota Statutes 2024, section 168.221, is amended to read:
1514	1514	47.2 168.221 COMMERCIAL VEHICLES; TAXES OR FEES.
1515	1515	47.3 The registrar may promulgate such rules as may be necessary to accomplish the purpose
1516	1516	47.4of section 168.181, subdivision 1, clause (6), as to the payment of partial taxes fees collectible
1517	1517	47.5under sections 168.181 to 168.211 and this section and may waive any reciprocal agreement
1518	1518	47.6required thereunder with any state, district, territory, or possession or arrangements with
1519	1519	47.7foreign countries or provinces if under the laws of such state, district, territory, or possession
1520	1520	47.8or foreign country or province residents of Minnesota are privileged to operate motor vehicles
1521	1521	47.9upon the streets and highways of such state, district, territory, or possession or foreign
1522	1522	47.10country or province without the payment of taxes or fees of any character whatsoever.
1523	1523	47.11Sec. 70. Minnesota Statutes 2024, section 168.27, subdivision 28, is amended to read:
1524	1524	47.12 Subd. 28.Distribution of plates and stickers.The commissioner may distribute
1525	1525	47.13registration plates and stickers to be held and issued by new and used motor vehicle dealers.
1526	1526	47.14A dealer may issue registration plates and stickers only in conjunction with the sale of a
1527	1527	47.15vehicle by the dealer. A dealer permitted to hold and issue registration plates and stickers
1528	1528	47.16must be equipped with electronic transmission technology and trained in its use. Before
1529	1529	47.17receiving registration plates and stickers under this subdivision, a dealer must adopt and
1530	1530	47.18implement security and record-keeping requirements satisfactory to the commissioner. The
1531	1531	47.19commissioner may revoke the authority granted under this subdivision for any violation of
1532	1532	47.20law or rule governing the issuance of registration plates and stickers, any violation of the
1533	1533	47.21dealer's security and record-keeping plan, or any other action that in the commissioner's
1534	1534	47.22opinion adversely affects the registration system. The dealer is financially responsible for
1535	1535	47.23the cost and tax value of any unaccounted inventory.
1536	1536	47.24Sec. 71. Minnesota Statutes 2024, section 168.301, subdivision 1, is amended to read:
1537	1537	47.25 Subdivision 1.Surrender plates and credit tax paid.(a) On transferring a motor
1538	1538	47.26vehicle, the transferor shall surrender the registration plates and assign the registration tax
1539	1539	47.27paid to the credit of the transferee.
1540	1540	47.28 (b) As specified in section 115A.908, the commissioner must impose a $10 fee on each
1541	1541	47.29transfer of title within the state, other than transfers for resale purposes, of every motor
1542	1542	47.30vehicle weighing more than 1,000 pounds.
1543	1543	47Sec. 71.
1544	1544	25-01581 as introduced01/07/25 REVISOR KRB/MI 48.1 Sec. 72. Minnesota Statutes 2024, section 168.301, subdivision 2, is amended to read:
1545	1545	48.2 Subd. 2.Ten days to file.The transferee's rights to the transferred vehicle's registration
1546	1546	48.3plates and credit for taxes paid on the vehicle expire after ten days have elapsed from the
1547	1547	48.4date of transfer unless: (1) the transfer has been filed as provided under section 168A.10;
1548	1548	48.5or (2) the transferee is a dealer licensed under section 168.27, and is complying with section
1549	1549	48.6168A.11.
1550	1550	48.7 Sec. 73. Minnesota Statutes 2024, section 168.301, subdivision 3, is amended to read:
1551	1551	48.8 Subd. 3.Late fee.In addition to any fee or tax otherwise authorized or imposed upon
1552	1552	48.9the transfer of title for a motor vehicle, the commissioner of public safety must impose a
1553	1553	48.10$2 additional fee for failure to deliver a title transfer within the period specified under section
1554	1554	48.11168A.10, subdivision 2.
1555	1555	48.12Sec. 74. Minnesota Statutes 2024, section 168.301, subdivision 5, is amended to read:
1556	1556	48.13 Subd. 5.Verification of compliance.A person does not violate this section or section
1557	1557	48.14168.09, subdivision 1, by reason of suspension, if the person provides verification from the
1558	1558	48.15registrar that the title transfer with fees and taxes were filed with the registrar prior to being
1559	1559	48.16cited for violating this section or the vehicle was purchased from a licensed Minnesota
1560	1560	48.17dealer. The verification of compliance must be presented to the appropriate law enforcement
1561	1561	48.18agency within seven days after being charged or to the court on or before the date set for
1562	1562	48.19appearance.
1563	1563	48.20Sec. 75. Minnesota Statutes 2024, section 168.33, subdivision 1, is amended to read:
1564	1564	48.21 Subdivision 1.Commissioner's duties and powers, generally.The commissioner of
1565	1565	48.22public safety is the registrar of vehicles of the state of Minnesota, and shall exercise all the
1566	1566	48.23powers granted to and perform all the duties imposed by this chapter. The commissioner
1567	1567	48.24of public safety is authorized to obtain information about all vehicles subject to taxation
1568	1568	48.25registration and licensing under this chapter upon which the tax has fees have not been paid,
1569	1569	48.26and to present suitable complaints to courts of competent jurisdiction.
1570	1570	48.27Sec. 76. Minnesota Statutes 2024, section 168.33, subdivision 2, is amended to read:
1571	1571	48.28 Subd. 2.Deputy registrars.(a) The commissioner may appoint, and for cause
1572	1572	48.29discontinue, a deputy registrar for any statutory or home rule charter city as the public
1573	1573	48.30interest and convenience may require, without regard to whether the county auditor of the
1574	1574	48.31county in which the city is situated has been appointed as the deputy registrar for the county
1575	1575	48Sec. 76.
1576	1576	25-01581 as introduced01/07/25 REVISOR KRB/MI 49.1or has been discontinued as the deputy registrar for the county, and without regard to whether
1577	1577	49.2the county in which the city is situated has established a county license bureau that issues
1578	1578	49.3motor vehicle licenses as provided in section 373.32.
1579	1579	49.4 (b) The commissioner may appoint, and for cause discontinue, a deputy registrar for any
1580	1580	49.5statutory or home rule charter city as the public interest and convenience may require, if
1581	1581	49.6the auditor for the county in which the city is situated chooses not to accept appointment
1582	1582	49.7as the deputy registrar for the county or is discontinued as a deputy registrar, or if the county
1583	1583	49.8in which the city is situated has not established a county license bureau that issues motor
1584	1584	49.9vehicle licenses as provided in section 373.32.
1585	1585	49.10 (c) The commissioner may appoint, and for cause discontinue, the county auditor of
1586	1586	49.11each county as a deputy registrar.
1587	1587	49.12 (d) Despite any other provision, a person other than a county auditor or a director of a
1588	1588	49.13county license bureau, who was appointed by the registrar before August 1, 1976, as a
1589	1589	49.14deputy registrar for any statutory or home rule charter city, may continue to serve as deputy
1590	1590	49.15registrar and may be discontinued for cause only by the commissioner. The county auditor
1591	1591	49.16who appointed the deputy registrars is responsible for the acts of deputy registrars appointed
1592	1592	49.17by the auditor.
1593	1593	49.18 (e) Each deputy, before entering upon the discharge of duties, shall take and subscribe
1594	1594	49.19an oath to faithfully discharge the duties and to uphold the laws of the state.
1595	1595	49.20 (f) If a deputy registrar appointed under this subdivision is not an officer or employee
1596	1596	49.21of a county or statutory or home rule charter city, the deputy shall in addition give bond to
1597	1597	49.22the state in the sum of $10,000, or a larger sum as may be required by the commissioner,
1598	1598	49.23conditioned upon the faithful discharge of duties as deputy registrar.
1599	1599	49.24 (g) A corporation governed by chapter 302A or 317A may be appointed a deputy registrar.
1600	1600	49.25Upon application by an individual serving as a deputy registrar and the giving of the requisite
1601	1601	49.26bond as provided in this subdivision, personally assured by the individual or another
1602	1602	49.27individual approved by the commissioner, a corporation named in an application then
1603	1603	49.28becomes the duly appointed and qualified successor to the deputy registrar.
1604	1604	49.29 (h) Each deputy registrar appointed under this subdivision shall keep and maintain office
1605	1605	49.30locations approved by the commissioner for the registration of vehicles and the collection
1606	1606	49.31of taxes and fees on vehicles.
1607	1607	49.32 (i) The deputy registrar shall keep records and make reports to the commissioner as the
1608	1608	49.33commissioner requires. The records must be maintained at the offices of the deputy registrar
1609	1609	49Sec. 76.
1610	1610	25-01581 as introduced01/07/25 REVISOR KRB/MI 50.1in a manner that complies with sections 13.05, subdivision 5, and 13.055. As an alternative
1611	1611	50.2to paper copy storage, a deputy registrar may retain records and documents in a secure
1612	1612	50.3electronic medium that complies with the security requirements under the United States
1613	1613	50.4Federal Bureau of Investigation, Criminal Justice Information Services Division, Policy 5.4
1614	1614	50.5or any successor policy, provided 60 days have elapsed since the transaction and subject to
1615	1615	50.6standards established by the commissioner. The deputy registrar is responsible for all costs
1616	1616	50.7associated with the conversion to electronic records and maintenance of the electronic
1617	1617	50.8storage medium, including the destruction of existing paper records after conversion to the
1618	1618	50.9electronic format. All queries and responses in the secure electronic medium, and all actions
1619	1619	50.10in which data are entered, updated, accessed, or shared or disseminated by the deputy
1620	1620	50.11registrar must be contained in a data audit trail. Data contained in the audit trail are public
1621	1621	50.12to the extent the data are not otherwise classified under this section. The records and offices
1622	1622	50.13of the deputy registrar must at all times be open to the inspection of the commissioner or
1623	1623	50.14the commissioner's agents. The deputy registrar shall report to the commissioner by the
1624	1624	50.15next working day following receipt all registrations made and taxes and fees collected by
1625	1625	50.16the deputy registrar.
1626	1626	50.17 (j) The filing fee imposed under subdivision 7 must be deposited in the treasury of the
1627	1627	50.18place for which appointed or, if not a public official, a deputy shall retain the filing fee, but
1628	1628	50.19the registration tax and any additional fees for delayed registration the deputy registrar has
1629	1629	50.20collected the deputy registrar shall deposit by the next working day following receipt in an
1630	1630	50.21approved state depository to the credit of the state through the commissioner of management
1631	1631	50.22and budget. The place for which the deputy registrar is appointed through its governing
1632	1632	50.23body must provide the deputy registrar with facilities and personnel to carry out the duties
1633	1633	50.24imposed by this subdivision if the deputy is a public official. In all other cases, the deputy
1634	1634	50.25shall maintain a suitable facility for serving the public.
1635	1635	50.26Sec. 77. Minnesota Statutes 2024, section 168.33, subdivision 7, is amended to read:
1636	1636	50.27 Subd. 7.Filing fees; allocations.(a) In addition to all other statutory fees and taxes:
1637	1637	50.28 (1) an $8 filing fee is imposed on every vehicle registration renewal, excluding pro rate
1638	1638	50.29transactions; and
1639	1639	50.30 (2) a $12 filing fee is imposed on every other type of vehicle transaction, including motor
1640	1640	50.31carrier fuel licenses under sections 168D.05 and 168D.06, and pro rate transactions.
1641	1641	50.32 (b) Notwithstanding paragraph (a):
1642	1642	50Sec. 77.
1643	1643	25-01581 as introduced01/07/25 REVISOR KRB/MI 51.1 (1) a filing fee may not be charged for a document returned for a refund or for a correction
1644	1644	51.2of an error made by the Department of Public Safety, a dealer, or a deputy registrar; and
1645	1645	51.3 (2) no filing fee or other fee may be charged for the permanent surrender of a title for a
1646	1646	51.4vehicle.
1647	1647	51.5 (c) The filing fee must be shown as a separate item on all registration renewal notices
1648	1648	51.6sent out by the commissioner.
1649	1649	51.7 (d) The statutory fees and taxes, the filing fees imposed under paragraph (a), and the
1650	1650	51.8surcharge imposed under paragraph (f) may be paid by credit card or debit card. The deputy
1651	1651	51.9registrar may collect a surcharge on the payment made under this paragraph not greater than
1652	1652	51.10the cost of processing a credit card or debit card transaction, in accordance with emergency
1653	1653	51.11rules established by the commissioner of public safety. The surcharge authorized by this
1654	1654	51.12paragraph must be used to pay the cost of processing credit and debit card transactions.
1655	1655	51.13 (e) The fees collected under paragraph (a) by the department must be allocated as follows:
1656	1656	51.14 (1) of the fees collected under paragraph (a), clause (1):
1657	1657	51.15 (i) $6.50 must be deposited in the driver and vehicle services operating account under
1658	1658	51.16section 299A.705, subdivision 1; and
1659	1659	51.17 (ii) $1.50 must be deposited in the driver and vehicle services technology account under
1660	1660	51.18section 299A.705, subdivision 3; and
1661	1661	51.19 (2) of the fees collected under paragraph (a), clause (2):
1662	1662	51.20 (i) $3.50 must be deposited in the general fund;
1663	1663	51.21 (ii) $7 must be deposited in the driver and vehicle services operating account under
1664	1664	51.22section 299A.705, subdivision 1; and
1665	1665	51.23 (iii) $1.50 must be deposited in the driver and vehicle services technology account under
1666	1666	51.24section 299A.705, subdivision 3.
1667	1667	51.25 (f) In addition to all other statutory fees and taxes, a deputy registrar must assess a $1
1668	1668	51.26surcharge on every transaction for which filing fees are collected under this subdivision.
1669	1669	51.27The surcharge authorized by this paragraph must be (1) deposited in the treasury of the
1670	1670	51.28place for which the deputy registrar is appointed, or (2) if the deputy registrar is not a public
1671	1671	51.29official, retained by the deputy registrar. For purposes of this paragraph, a deputy registrar
1672	1672	51.30does not include the commissioner.
1673	1673	51Sec. 77.
1674	1674	25-01581 as introduced01/07/25 REVISOR KRB/MI 52.1 Sec. 78. Minnesota Statutes 2024, section 168.34, is amended to read:
1675	1675	52.2 168.34 INFORMATION FURNISHED.
1676	1676	52.3 The registrar shall maintain in the registrar's office an information bureau to answer
1677	1677	52.4questions, through electronic transmission, personal inquiry, telephone, or letter. Registrations
1678	1678	52.5shall be completed with the utmost dispatch to render the most efficient service to the public.
1679	1679	52.6The registrar, or any deputy or employee, shall not be liable to any person for mistake or
1680	1680	52.7negligence in the giving of information not willfully calculated to injure such person. The
1681	1681	52.8registration system shall be so conducted, and the requirements thereof so construed, as to
1682	1682	52.9furnish to the public immediate, accurate information as to any single car about which the
1683	1683	52.10inquiry may be made, and to furnish the registrar a means of checking back during any year
1684	1684	52.11to determine that all motor vehicles subject to taxation and licensing have had the proper
1685	1685	52.12tax or fee paid thereon.
1686	1686	52.13Sec. 79. Minnesota Statutes 2024, section 168.61, subdivision 2, is amended to read:
1687	1687	52.14 Subd. 2.Registration and taxation.Intercity buses are subject to registration and
1688	1688	52.15taxation as motor vehicles on an apportionment basis.
1689	1689	52.16Sec. 80. Minnesota Statutes 2024, section 168.62, subdivision 1, is amended to read:
1690	1690	52.17 Subdivision 1.Registration of percentage of buses; determination.An owner or
1691	1691	52.18operator of more than one intercity bus shall register a percentage of those intercity buses
1692	1692	52.19of the owner or operator in Minnesota. The percentage of the intercity buses so registered
1693	1693	52.20shall be determined by dividing the total number of miles traveled by such intercity buses
1694	1694	52.21within the state of Minnesota by the total number of miles traveled by such intercity buses
1695	1695	52.22both within and without the state of Minnesota. Such percentage figure so arrived at is the
1696	1696	52.23percentage of intercity motor buses which the owner or operator thereof shall register in
1697	1697	52.24Minnesota. A fractional intercity bus shall be registered as one intercity bus. The number
1698	1698	52.25of intercity buses so registered in the state of Minnesota are deemed to be domiciled in
1699	1699	52.26Minnesota and subject to motor vehicle taxation in this state.
1700	1700	52.27Sec. 81. Minnesota Statutes 2024, section 168.64, is amended to read:
1701	1701	52.28 168.64 INTERCITY BUS RULES, REQUIREMENTS.
1702	1702	52.29 The registrar of motor vehicles shall:
1703	1703	52.30 (1) promulgate such rules as the registrar may deem necessary in order to fully administer
1704	1704	52.31and carry out the terms and provisions of sections 168.61 to 168.65;
1705	1705	52Sec. 81.
1706	1706	25-01581 as introduced01/07/25 REVISOR KRB/MI 53.1 (2) require owners and operators of intercity buses to furnish such information and to
1707	1707	53.2make and file such reports as the registrar deems necessary in order to administer sections
1708	1708	53.3168.61 to 168.65;
1709	1709	53.4 (3) require recomputation of the percentage of intercity buses of any owner or operator
1710	1710	53.5at any time the registrar has reason to believe that an insufficient number of such intercity
1711	1711	53.6buses of such owner or operator are registered in Minnesota. If as a result of any such
1712	1712	53.7recomputation, the registrar of motor vehicles determines that additional intercity buses
1713	1713	53.8should be registered in Minnesota, the registrar shall require the owner or operator thereof
1714	1714	53.9to so register such additional buses and pay the taxes thereon in accordance with the standards
1715	1715	53.10required by this section. All intercity buses registered under the terms of this provision shall
1716	1716	53.11be registered for a full calendar year. All taxes computed on the percentage of intercity
1717	1717	53.12buses to be registered in the state of Minnesota shall likewise be computed on the basis of
1718	1718	53.13a full calendar year. If additional taxes are required to be paid by an owner or operator of
1719	1719	53.14intercity buses under this provision, such owner or operator shall also pay interest at the
1720	1720	53.15rate of six percent per annum on the amount so paid with interest computed from January
1721	1721	53.161st of the calendar year in which the taxes are due to the date of payment.
1722	1722	53.17Sec. 82. Minnesota Statutes 2024, section 168.65, subdivision 2, is amended to read:
1723	1723	53.18 Subd. 2.Appeal.If after a public hearing, upon due notice, the registrar of motor vehicles
1724	1724	53.19determines that any owner or operator of intercity buses has violated any term or provisions
1725	1725	53.20of sections 168.61 to 168.65 or willfully furnished false information or reports, the registrar
1726	1726	53.21shall cancel all number plates and all special identification plates or certificates issued to
1727	1727	53.22the owner or operator of intercity buses. The intercity buses, during such calendar year,
1728	1728	53.23shall not operate upon the streets and highways of the state unless the owner's or operator's
1729	1729	53.24entire fleet of intercity buses is then registered in the state of Minnesota and the motor
1730	1730	53.25vehicle taxes paid on them for the full calendar year in which the offense occurs. Any
1731	1731	53.26determination by the registrar of motor vehicles is subject to appeal in accordance with
1732	1732	53.27chapter 14.
1733	1733	53.28Sec. 83. Minnesota Statutes 2024, section 168.842, is amended to read:
1734	1734	53.29 168.842 REGISTRATION AND TAXATION OF RENTAL TRUCK.
1735	1735	53.30 An owner of rental trucks shall annually register a percentage of the owner's rental trucks
1736	1736	53.31in Minnesota. The number of rental trucks required to be registered in the state shall be
1737	1737	53.32determined by dividing the total number of miles traveled within the state during the next
1738	1738	53.33preceding calendar year by all rental trucks owned by an owner by the total number of miles
1739	1739	53Sec. 83.
1740	1740	25-01581 as introduced01/07/25 REVISOR KRB/MI 54.1traveled both within and without the state during the next preceding calendar year by all
1741	1741	54.2rental trucks owned by that owner and applying the percentage figure thus arrived at to the
1742	1742	54.3total number of rental trucks owned by that owner. The number of rental trucks thus
1743	1743	54.4determined shall be the number of rental trucks deemed to be domiciled within the state
1744	1744	54.5and subject to registration and taxation in a calendar year.
1745	1745	54.6 Sec. 84. Minnesota Statutes 2024, section 168.843, is amended to read:
1746	1746	54.7 168.843 REGISTRATION AND TAXATION OF RENTAL TRAILER.
1747	1747	54.8 An owner or operator of rental trailers shall annually register a percentage of the rental
1748	1748	54.9trailers of that owner or operator in Minnesota. The number of rental trailers required to be
1749	1749	54.10registered in Minnesota shall be a number equal to the average number of rental trailers
1750	1750	54.11operated in and through the state during the preceding calendar year. The number of rental
1751	1751	54.12trailers thus determined shall be the number of rental trailers deemed to be domiciled within
1752	1752	54.13the state and subject to registration and taxation in a calendar year.
1753	1753	54.14Sec. 85. TRANSFERS.
1754	1754	54.15 The commissioner of management and budget must transfer $1,246,061,000 in fiscal
1755	1755	54.16year 2027 from the general fund to the highway user tax distribution fund. The base for this
1756	1756	54.17transfer is $1,289,674,000 in fiscal year 2028 and $1,334,812,000 in fiscal year 2029.
1757	1757	54.18Sec. 86. REVISOR INSTRUCTION.
1758	1758	54.19 (a) The revisor of statutes, in consultation with the Department of Revenue and
1759	1759	54.20Department of Public Safety, must identify all Minnesota Statutes affected by this act.
1760	1760	54.21 (b) The revisor of statutes, in consultation with the Department of Revenue and
1761	1761	54.22Department of Public Safety, must prepare draft legislation showing technical and other
1762	1762	54.23necessary changes resulting from this act for the chairs and ranking minority members of
1763	1763	54.24the legislative committees with jurisdiction over transportation by March 1, 2026.
1764	1764	54.25 EFFECTIVE DATE.This section is effective the day following final enactment.
1765	1765	54.26Sec. 87. REPEALER.
1766	1766	54.27 Minnesota Statutes 2024, sections 168.002, subdivision 33; 168.013, subdivisions 1, 1a,
1767	1767	54.281b, 1c, 1d, 1e, 1f, 1g, 1h, 1k, 1l, 1m, 2, 3, 4, 5, 6, 7, 12, 14, 15, 18, 19, and 23; 168.016;
1768	1768	54.29168.022; 168.032; 168.033; 168.041, subdivision 8; 168.11, subdivision 2; 168.16; 168.183;
1769	1769	54Sec. 87.
1770	1770	25-01581 as introduced01/07/25 REVISOR KRB/MI 55.1168.28; 168.31, subdivisions 1, 4, 4a, 5, and 6; 168.35; 168.62, subdivision 2; and 168.63,
1771	1771	55.2subdivision 5, are repealed.
1772	1772	55.3 Sec. 88. EFFECTIVE DATE.
1773	1773	55.4 Unless otherwise specified, this act is effective July 1, 2026.
1774	1774	55Sec. 88.
1775	1775	25-01581 as introduced01/07/25 REVISOR KRB/MI 168.002 DEFINITIONS.
1776	1776	Subd. 33.Tax."Tax" means the annual registration tax imposed on vehicles in lieu of all other
1777	1777	taxes, except wheelage taxes which may be imposed by any city, and gross earnings taxes paid by
1778	1778	companies. The annual tax is both a property tax and a highway use tax and shall be on the basis
1779	1779	of the calendar year.
1780	1780	168.013 VEHICLE REGISTRATION TAXES.
1781	1781	Subdivision 1.Imposition.Motor vehicles, except as set forth in section 168.012, using the
1782	1782	public streets or highways in the state shall be taxed in lieu of all other taxes thereon, except wheelage
1783	1783	taxes, so-called, which may be imposed by any city as provided by law, and except gross earnings
1784	1784	taxes paid by companies subject or made subject thereto, and shall be privileged to use the public
1785	1785	streets and highways, on the basis and at the rate for each calendar year as hereinafter provided.
1786	1786	Subd. 1a.Passenger automobile; hearse.(a) On passenger automobiles as defined in section
1787	1787	168.002, subdivision 24, and hearses, except as otherwise provided, the registration tax is calculated
1788	1788	as $10 plus:
1789	1789	(1) for a vehicle initially registered in Minnesota prior to November 16, 2020, 1.54 percent of
1790	1790	the manufacturer's suggested retail price of the vehicle and the destination charge, subject to the
1791	1791	adjustments in paragraphs (e) and (f); or
1792	1792	(2) for a vehicle initially registered in Minnesota on or after November 16, 2020, 1.575 percent
1793	1793	of the manufacturer's suggested retail price of the vehicle, subject to the adjustments in paragraphs
1794	1794	(e) and (f).
1795	1795	(b) The registration tax calculation must not include the cost of each accessory or item of optional
1796	1796	equipment separately added to the vehicle and the manufacturer's suggested retail price. The
1797	1797	registration tax calculation must not include a destination charge, except for a vehicle previously
1798	1798	registered in Minnesota prior to November 16, 2020.
1799	1799	(c) The registrar must determine the manufacturer's suggested retail price:
1800	1800	(1) using list price information published by the manufacturer or any nationally recognized firm
1801	1801	or association compiling such data for the automotive industry;
1802	1802	(2) if a dealer does not determine the amount, using the retail price label as provided by the
1803	1803	manufacturer under United States Code, title 15, section 1232; or
1804	1804	(3) if the retail price label is not available, using the actual sales price of the vehicle.
1805	1805	If the registrar is unable to ascertain the manufacturer's suggested retail price of any registered
1806	1806	vehicle in the foregoing manner, the registrar may use any other available source or method.
1807	1807	(d) The registrar must calculate the registration tax using information available to dealers and
1808	1808	deputy registrars at the time the initial application for registration is submitted.
1809	1809	(e) The amount under paragraph (a), clauses (1) and (2), must be calculated based on a percentage
1810	1810	of the manufacturer's suggested retail price, as follows:
1811	1811	(1) during the first year of vehicle life, upon 100 percent of the price;
1812	1812	(2) for the second year, 95 percent of the price;
1813	1813	(3) for the third year, 90 percent of the price;
1814	1814	(4) for the fourth year, 80 percent of the price;
1815	1815	(5) for the fifth year, 70 percent of the price;
1816	1816	(6) for the sixth year, 60 percent of the price;
1817	1817	(7) for the seventh year, 50 percent of the price;
1818	1818	(8) for the eighth year, 40 percent of the price;
1819	1819	(9) for the ninth year, 25 percent of the price; and
1820	1820	(10) for the tenth year, ten percent of the price.
1821	1821	(f) For the 11th and each succeeding year, the amount under paragraph (a), clauses (1) and (2),
1822	1822	must be calculated as $20.
1823	1823	1R
1824	1824	APPENDIX
1825	1825	Repealed Minnesota Statutes: 25-01581 (g) Except as provided in subdivision 23, for any vehicle previously registered in Minnesota
1826	1826	and regardless of prior ownership, the total amount due under this subdivision and subdivision 1m
1827	1827	must not exceed the smallest total amount previously paid or due on the vehicle.
1828	1828	Subd. 1b.Motorcycle.On motorcycles the tax is $10, which includes the surtax provided for
1829	1829	in subdivision 14.
1830	1830	Subd. 1c.Farm truck.(a) On farm trucks having a gross weight of not more than 57,000
1831	1831	pounds, the tax shall be based on total gross weight and shall be 45 percent of the Minnesota base
1832	1832	rate prescribed by subdivision 1e during each of the first eight years of vehicle life, but in no event
1833	1833	less than $35, and during the ninth and succeeding years of vehicle life the tax shall be 27 percent
1834	1834	of the Minnesota base rate prescribed by subdivision 1e, but in no event less than $21.
1835	1835	(b) On farm trucks having a gross weight of more than 57,000 pounds, the tax shall be 60 percent
1836	1836	of the Minnesota base rate during each of the first eight years of vehicle life and 36 percent of the
1837	1837	Minnesota base rate during the ninth and succeeding years.
1838	1838	Subd. 1d.Trailer.(a) On trailers registered at a gross vehicle weight of greater than 3,000
1839	1839	pounds, the annual tax is based on total gross weight and is 30 percent of the Minnesota base rate
1840	1840	prescribed in subdivision 1e, when the gross weight is 15,000 pounds or less, and when the gross
1841	1841	weight of a trailer is more than 15,000 pounds, the tax for the first eight years of vehicle life is 100
1842	1842	percent of the tax imposed in the Minnesota base rate schedule, and during the ninth and succeeding
1843	1843	years of vehicle life the tax is 75 percent of the Minnesota base rate prescribed by subdivision 1e.
1844	1844	A trailer registered at a gross vehicle weight greater than 3,000 pounds but no greater than 7,200
1845	1845	pounds may be taxed either: (1) annually as provided in this paragraph; or (2) once every three
1846	1846	years on the basis of total gross weight and is 90 percent of the Minnesota base rate prescribed in
1847	1847	subdivision 1e, provided that the filing fee under section 168.33, subdivision 7, paragraph (a), is
1848	1848	multiplied by three, with funds collected by the commissioner allocated proportionally in the same
1849	1849	manner as provided in section 168.33, subdivision 7, paragraph (e).
1850	1850	(b) Farm trailers with a gross weight in excess of 10,000 pounds and as described in section
1851	1851	168.002, subdivision 8, are taxed as farm trucks as prescribed in subdivision 1c.
1852	1852	(c) Effective on and after July 1, 2001, trailers registered at a gross vehicle weight of 3,000
1853	1853	pounds or less, excluding recreational vehicles, must display a distinctive plate. The registration
1854	1854	on the license plate is valid for the life of the trailer only if it remains registered at the same gross
1855	1855	vehicle weight. The onetime registration tax for trailers registered for the first time in Minnesota
1856	1856	is $55. For trailers registered in Minnesota before July 1, 2001, and for which:
1857	1857	(1) registration is desired for the remaining life of the trailer, the registration tax is $25; or
1858	1858	(2) permanent registration is not desired, the biennial registration tax is $10 for the first renewal
1859	1859	if registration is renewed between and including July 1, 2001, and June 30, 2003. These trailers
1860	1860	must be issued permanent registration at the first renewal on or after July 1, 2003, and the registration
1861	1861	tax is $20.
1862	1862	For trailers registered at a gross weight of 3,000 pounds or less before July 1, 2001, but not
1863	1863	renewed until on or after July 1, 2003, the registration tax is $20 and permanent registration must
1864	1864	be issued.
1865	1865	Subd. 1e.Truck; tractor; combination; exceptions.(a) On trucks and tractors except those
1866	1866	in this chapter defined as farm trucks and on truck-tractor and semitrailer combinations except those
1867	1867	defined as farm combinations, the tax based on total gross weight shall be graduated according to
1868	1868	the Minnesota base rate schedule prescribed in this subdivision, but in no event less than $120.
1869	1869	Minnesota Base Rate Schedule
1870	1870	Scheduled taxes include five percent
1871	1871	surtax provided for in subdivision 14
1872	1872	TAXTOTAL GROSS WEIGHT IN POUNDS
1873	1873	15$1,500-0A
1874	1874	203,000-1,501B
1875	1875	254,500-3,001C
1876	1876	356,000-4,501D
1877	1877	2R
1878	1878	APPENDIX
1879	1879	Repealed Minnesota Statutes: 25-01581 4510,000-6,001E
1880	1880	7012,000-10,001F
1881	1881	10515,000-12,001G
1882	1882	14518,000-15,001H
1883	1883	19021,000-18,001I
1884	1884	27026,000-21,001J
1885	1885	36033,000-26,001K
1886	1886	47539,000-33,001L
1887	1887	59545,000-39,001M
1888	1888	71551,000-45,001N
1889	1889	86557,000-51,001O
1890	1890	1,01563,000-57,001P
1891	1891	1,18569,000-63,001Q
1892	1892	1,32573,280-69,001R
1893	1893	1,59578,000-73,281S
1894	1894	1,76080,000-78,001T
1895	1895	(b) For purposes of the Minnesota base rate schedule, for vehicles with six or more axles in the
1896	1896	"S" and "T" categories, the base rates are $1,520 and $1,620 respectively.
1897	1897	(c) For each vehicle with a gross weight in excess of 80,000 pounds an additional tax of $50 is
1898	1898	imposed for each ton or fraction thereof in excess of 80,000 pounds, subject to subdivision 12 or
1899	1899	section 169.86, subdivision 5a, as applicable.
1900	1900	(d) For purposes of registration identification, for vehicles registered in the "O" category, the
1901	1901	owner must declare at the time of registration whether the vehicle will carry a weight of 55,000
1902	1902	pounds or more and therefore be subject to the federal heavy vehicle use tax. For those owners who
1903	1903	declare a weight less than 55,000 pounds, a distinctive weight sticker must be issued and the owner
1904	1904	is restricted to a gross vehicle weight of less than 55,000 pounds.
1905	1905	(e) Truck-tractors except those herein defined as farm vehicles shall be taxed in accordance
1906	1906	with the foregoing gross weight tax schedule on the basis of the combined gross weight of the
1907	1907	truck-tractor and any semitrailer or semitrailers which the applicant proposes to combine with the
1908	1908	truck-tractor.
1909	1909	(f) On trucks, truck-tractors and semitrailer combinations, except those defined as farm trucks
1910	1910	and farm combinations, the tax for each of the first eight years of vehicle life is 100 percent of the
1911	1911	tax imposed in the Minnesota base rate schedule, and during the ninth and succeeding years of
1912	1912	vehicle life, the tax is 75 percent of the Minnesota base rate prescribed by this subdivision.
1913	1913	(g) For the purpose of registration, trailers coupled with a truck-tractor, semitrailer combination
1914	1914	are semitrailers.
1915	1915	Subd. 1f.Bus; commuter van.(a) On all intercity buses, the tax during each the first two years
1916	1916	of vehicle life shall be based on the gross weight of the vehicle and graduated according to the
1917	1917	following schedule:
1918	1918	TaxGross Weight of Vehicle
1919	1919	$125Under 6,000 lbs. ........................................................................................................
1920	1920	1256,000 to 8,000 lbs., incl. ............................................................................................
1921	1921	1258,001 to 10,000 lbs., incl. ..........................................................................................
1922	1922	15010,001 to 12,000 lbs., incl. ........................................................................................
1923	1923	19012,001 to 14,000 lbs., incl. ........................................................................................
1924	1924	3R
1925	1925	APPENDIX
1926	1926	Repealed Minnesota Statutes: 25-01581 21014,001 to 16,000 lbs., incl. ........................................................................................
1927	1927	22516,001 to 18,000 lbs., incl. ........................................................................................
1928	1928	26018,001 to 20,000 lbs., incl. ........................................................................................
1929	1929	30020,001 to 22,000 lbs., incl. ........................................................................................
1930	1930	35022,001 to 24,000 lbs., incl. ........................................................................................
1931	1931	40024,001 to 26,000 lbs., incl. ........................................................................................
1932	1932	45026,001 to 28,000 lbs., incl. ........................................................................................
1933	1933	50028,001 to 30,000 lbs., incl. ........................................................................................
1934	1934	55030,001 and over .........................................................................................................
1935	1935	(b) During each of the third and fourth years of vehicle life, the tax shall be 75 percent of the
1936	1936	foregoing scheduled tax; during the fifth year of vehicle life, the tax shall be 50 percent of the
1937	1937	foregoing scheduled tax; during the sixth year of vehicle life, the tax shall be 37-1/2 percent of the
1938	1938	foregoing scheduled tax; and during the seventh and each succeeding year of vehicle life, the tax
1939	1939	shall be 25 percent of the foregoing scheduled tax; provided that the annual tax paid in any year of
1940	1940	its life for an intercity bus shall be not less than $175 for a vehicle of over 25-passenger seating
1941	1941	capacity and not less than $125 for a vehicle of 25-passenger and less seating capacity.
1942	1942	(c) On all intracity buses operated by an auto transportation company in the business of
1943	1943	transporting persons for compensation as a common carrier and operating within the limits of cities,
1944	1944	the tax during each year of the vehicle life of each such bus shall be $2.
1945	1945	(d) On all other buses and commuter vans, as defined in section 168.126, the tax during each
1946	1946	of the first three years of the vehicle life shall be based on the gross weight of the vehicle and
1947	1947	graduated according to the following schedule: Where the gross weight of the vehicle is 6,000
1948	1948	pounds or less, $25. Where the gross weight of the vehicle is more than 6,000 pounds, and not more
1949	1949	than 8,000 pounds, the tax shall be $25 plus an additional tax of $5 per ton for the ton or major
1950	1950	portion in excess of 6,000 pounds. Where the gross weight of the vehicle is more than 8,000 pounds,
1951	1951	and not more than 20,000 pounds, the tax shall be $30 plus an additional tax of $10 per ton for each
1952	1952	ton or major portion in excess of 8,000 pounds. Where the gross weight of the vehicle is more than
1953	1953	20,000 pounds and not more than 24,000 pounds, the tax shall be $90 plus an additional tax of $15
1954	1954	per ton for each ton or major portion in excess of 20,000 pounds. Where the gross weight of the
1955	1955	vehicle is more than 24,000 pounds and not more than 28,000 pounds, the tax shall be $120 plus
1956	1956	an additional tax of $25 per ton for each ton or major portion in excess of 24,000 pounds. Where
1957	1957	the gross weight of the vehicle is more than 28,000 pounds, the tax shall be $170 plus an additional
1958	1958	tax of $30 per ton for each ton or major portion in excess of 28,000 pounds.
1959	1959	(e) During the fourth and succeeding years of vehicle life, the tax shall be 80 percent of the
1960	1960	foregoing scheduled tax but in no event less than $20 per vehicle.
1961	1961	Subd. 1g.Recreational vehicle.(a) Self-propelled recreational vehicles must be separately
1962	1962	licensed and taxed annually on the basis of total gross weight. The tax must be graduated according
1963	1963	to the Minnesota base rate schedule prescribed in subdivision 1e, but in no event less than $20,
1964	1964	except as otherwise provided in this subdivision.
1965	1965	(b) For all self-propelled recreational vehicles, the tax for the ninth and succeeding years of
1966	1966	vehicle life is 75 percent of the tax imposed in the Minnesota base rate schedule.
1967	1967	(c) Towed recreational vehicles must be separately licensed and taxed under either one of the
1968	1968	following, as determined by the vehicle owner: (1) annually on the basis of total gross weight at
1969	1969	30 percent of the Minnesota base rate prescribed in subdivision 1e; or (2) once every three years
1970	1970	on the basis of total gross weight at 90 percent of the Minnesota base rate prescribed in subdivision
1971	1971	1e, provided that the filing fee under section 168.33, subdivision 7, paragraph (a), is multiplied by
1972	1972	three, with funds collected by the commissioner allocated proportionally in the same manner as
1973	1973	provided in section 168.33, subdivision 7, paragraph (e). In no event is the tax under this paragraph
1974	1974	less than $5.
1975	1975	(d) Notwithstanding any law to the contrary, all trailers and semitrailers taxed pursuant to this
1976	1976	section are exempt from any wheelage tax now or hereafter imposed by any political subdivision
1977	1977	or political subdivisions.
1978	1978	4R
1979	1979	APPENDIX
1980	1980	Repealed Minnesota Statutes: 25-01581 Subd. 1h.Motorized bicycle.On motorized bicycles the tax is $6, which includes the surtax
1981	1981	provided for in subdivision 14.
1982	1982	Subd. 1k.Commuter van.A commuter van, as defined in section 168.126, must be separately
1983	1983	licensed and taxed annually on the basis of total gross weight and the tax must be graduated according
1984	1984	to the schedule prescribed in subdivision 1f.
1985	1985	Subd. 1l.Concrete pumps and street-sweeping vehicles.The tax on vehicle-mounted concrete
1986	1986	pumps and street-sweeping vehicles that are not registered under section 168.187 is 15 percent of
1987	1987	the Minnesota base rate schedule. Vehicles registered under this subdivision must display plates
1988	1988	from a distinctive series.
1989	1989	Subd. 1m.Electric vehicle.In addition to the tax under subdivision 1a, a surcharge of $75 is
1990	1990	imposed for an all-electric vehicle, as defined in section 169.011, subdivision 1a. Notwithstanding
1991	1991	subdivision 8, revenue from the fee imposed under this subdivision must be deposited in the highway
1992	1992	user tax distribution fund.
1993	1993	Subd. 2.Prorated fees.When a motor vehicle first becomes subject to taxation during the
1994	1994	registration period for which the tax is paid, or when a vehicle becomes subject to taxation upon
1995	1995	transfer from a motor vehicle dealer, the tax shall be for the remainder of the period prorated on a
1996	1996	monthly basis, 1/12 of the annual tax for each calendar month or fraction thereof; provided, however,
1997	1997	that for a vehicle having an annual tax of $10 or less there shall be no reduction until on and after
1998	1998	September 1 when the annual tax shall be reduced one-half.
1999	1999	Subd. 3.Application; cancellation; excessive gross weight forbidden.(a) The applicant for
2000	2000	all licenses based on gross weight shall state the unloaded weight of the motor vehicle, trailer, or
2001	2001	semitrailer and the maximum load the applicant proposes to carry on it, the sum of which constitutes
2002	2002	the gross weight upon which the license tax must be paid. However, the declared gross weight upon
2003	2003	which the tax is paid must not be less than 1-1/4 times the declared unloaded weight of the motor
2004	2004	vehicle, trailer, or semitrailer to be registered, except recreational vehicles taxed under subdivision
2005	2005	1g, school buses taxed under subdivision 18, and tow trucks or towing vehicles defined in section
2006	2006	168B.011, subdivision 12a. The gross weight of a tow truck or towing vehicle is the actual weight
2007	2007	of the tow truck or towing vehicle fully equipped, but does not include the weight of a wrecked or
2008	2008	disabled vehicle towed or drawn by the tow truck or towing vehicle.
2009	2009	(b) Except as provided by special permit issued under section 169.86, the gross weight of a
2010	2010	motor vehicle, trailer, or semitrailer must not exceed the gross weight upon which the license tax
2011	2011	has been paid by more than four percent or 1,000 pounds, whichever is greater; provided that, a
2012	2012	vehicle transporting unfinished forest products on a highway, other than a highway that is part of
2013	2013	the system of interstate and defense highways, unless a federal exemption is granted, in accordance
2014	2014	with paragraph (d), clause (3):
2015	2015	(1) shall not exceed its gross vehicle weight upon which the license tax has been paid, or gross
2016	2016	axle weight on any axle, by more than five percent and, notwithstanding other law to the contrary,
2017	2017	is not subject to any fee, fine, or other assessment or penalty for exceeding a gross vehicle or axle
2018	2018	weight by up to five percent. This clause applies year round to suppliers of unfinished forest products
2019	2019	to mills; and
2020	2020	(2) is not subject to any provision of paragraph (d) or chapter 169 limiting the gross axle weight
2021	2021	of any individual axle unless the entire vehicle also exceeds its gross vehicle weight plus its weight
2022	2022	allowance allowed in clause (1) and plus any weight allowance permitted under section 169.826
2023	2023	or 169.8261, in which case the vehicle is subject to all applicable penalties for excess weight
2024	2024	violations.
2025	2025	(c) The gross weight of the motor vehicle, trailer, or semitrailer for which the license tax is paid
2026	2026	must be indicated by a distinctive character on the license plate or plates except as provided in
2027	2027	subdivision 12 or section 169.86, subdivision 5a, as applicable, and the plate or plates must be kept
2028	2028	clean and clearly visible at all times.
2029	2029	(d) The owner, driver, or user of a motor vehicle, trailer, or semitrailer, upon conviction for
2030	2030	transporting a gross weight in excess of the gross weight for which it was registered or for operating
2031	2031	a vehicle with an axle weight exceeding the maximum lawful axle load weight, is guilty of a
2032	2032	misdemeanor and subject to increased registration or reregistration according to the following
2033	2033	schedule:
2034	2034	(1) Upon conviction for transporting a gross weight in excess of the gross weight for which a
2035	2035	motor vehicle, trailer, or semitrailer is registered by more than the allowance set forth in paragraph
2036	2036	(b) but less than 25 percent, or for operating or using a motor vehicle, trailer, or semitrailer with
2037	2037	5R
2038	2038	APPENDIX
2039	2039	Repealed Minnesota Statutes: 25-01581 an axle weight exceeding the maximum lawful axle load as provided in sections 169.822 to 169.829
2040	2040	by more than the allowance set forth in paragraph (b) but less than 25 percent, the owner, driver,
2041	2041	or user of the motor vehicle, trailer, or semitrailer used to commit the violation, in addition to any
2042	2042	penalty imposed for the misdemeanor, shall apply to the registrar to increase the authorized gross
2043	2043	weight to be carried on the vehicle to a weight equal to or greater than the gross weight the owner,
2044	2044	driver, or user was convicted of carrying. The increase is computed for the balance of the calendar
2045	2045	year on the basis of 1/12 of the annual tax for each month remaining in the calendar year beginning
2046	2046	with the first day of the month in which the violation occurred. If the additional registration tax
2047	2047	computed upon that weight, plus the tax already paid, amounts to more than the regular tax for the
2048	2048	maximum gross weight permitted for the vehicle under sections 169.822 to 169.829, that additional
2049	2049	amount must nevertheless be paid into the highway fund, but the additional tax thus paid does not
2050	2050	authorize or permit any person to operate the vehicle with a gross weight in excess of the maximum
2051	2051	legal weight as provided by sections 169.822 to 169.829. Unless the owner within 30 days after a
2052	2052	conviction applies to increase the authorized weight and pays the additional tax as provided in this
2053	2053	section, the registrar shall revoke the registration on the vehicle and demand the return of the
2054	2054	registration card and plates issued on that registration.
2055	2055	(2) Upon conviction of an owner, driver, or user of a motor vehicle, trailer, or semitrailer for
2056	2056	transporting a gross weight in excess of the gross weight for which the motor vehicle, trailer, or
2057	2057	semitrailer was registered by 25 percent or more or for operating or using the vehicle or trailer with
2058	2058	an axle weight exceeding the maximum lawful axle load as provided in sections 169.822 to 169.829
2059	2059	by 25 percent or more, and in addition to any penalty imposed for the misdemeanor, the registrar
2060	2060	shall either (i) cancel the reciprocity privileges on the vehicle involved if the vehicle is being
2061	2061	operated under reciprocity or (ii) if the vehicle is not being operated under reciprocity, cancel the
2062	2062	certificate of registration on the vehicle operated and demand the return of the registration certificate
2063	2063	and registration plates. The registrar may not cancel the registration or reciprocity privileges for
2064	2064	any vehicle found in violation of seasonal load restrictions imposed under section 169.87 unless
2065	2065	the axle weight exceeds the year-round weight limit for the highway on which the violation occurred.
2066	2066	The registrar may investigate any allegation of gross weight violations and demand that the operator
2067	2067	show cause why all future operating privileges in the state should not be revoked unless the additional
2068	2068	tax assessed is paid.
2069	2069	(3) Clause (1) does not apply to the first haul of unprocessed or raw farm products or unfinished
2070	2070	forest products, when the registered gross weight is not exceeded by more than ten percent. For
2071	2071	purposes of this clause, "first haul" means (i) the first, continuous transportation of unprocessed or
2072	2072	raw farm products from the place of production or on-farm storage site to any other location within
2073	2073	100 miles of the place of production or on-farm storage site, or (ii) the continuous or noncontinuous
2074	2074	transportation of unfinished forest products from the place of production to the place of final
2075	2075	processing or manufacture located within 200 miles of the place of production.
2076	2076	(4) When the registration on a motor vehicle, trailer, or semitrailer is revoked by the registrar
2077	2077	according to this section, the vehicle must not be operated on the highways of the state until it is
2078	2078	registered or reregistered, as the case may be, and new plates issued, and the registration fee is the
2079	2079	annual tax for the total gross weight of the vehicle at the time of violation. The reregistration pursuant
2080	2080	to this subdivision of any vehicle operating under reciprocity agreements pursuant to section 168.181
2081	2081	or 168.187 must be at the full annual registration fee without regard to the percentage of vehicle
2082	2082	miles traveled in this state.
2083	2083	Subd. 4.Gross earnings tax system.Motor vehicles using the public streets and highways of
2084	2084	this state, and owned by companies paying taxes under gross earnings system of taxation, shall be
2085	2085	registered and taxed as provided for the registration and taxation of motor vehicles by this chapter,
2086	2086	notwithstanding the fact that earnings from such vehicles may be included in the earnings of such
2087	2087	companies upon which such gross earnings taxes are computed, and all provisions of this chapter
2088	2088	are hereby made applicable to the enforcement and collection of the tax herein provided for.
2089	2089	Subd. 5.Certain vehicles subject to personal property tax.Motor vehicles not subject to
2090	2090	taxation as provided in section 168.012, but subject to taxation as personal property within the state
2091	2091	under section 273.36 or 273.37, subdivision 1, have a classification rate as provided in section
2092	2092	273.13, subdivision 24, provided, that if the person against whom any tax has been levied on the
2093	2093	ad valorem basis because of any motor vehicle shall, during the calendar year for which such tax
2094	2094	is levied, be also taxed under the provisions of this chapter, then and in that event, upon proper
2095	2095	showing, the commissioner of revenue shall grant to the person against whom said ad valorem tax
2096	2096	was levied, such reduction or abatement of net tax capacity or taxes as was occasioned by the
2097	2097	so-called ad valorem tax imposed, and provided further that, if said ad valorem tax upon any motor
2098	2098	vehicle has been assessed against a dealer in new and unused motor vehicles, and the tax imposed
2099	2099	6R
2100	2100	APPENDIX
2101	2101	Repealed Minnesota Statutes: 25-01581 by this chapter for the required period is thereafter paid by the owner, then and in that event, upon
2102	2102	proper showing, the commissioner of revenue, upon the application of said dealer, shall grant to
2103	2103	such dealer against whom said ad valorem tax was levied such reduction or abatement of net tax
2104	2104	capacity or taxes as was occasioned by the so-called ad valorem tax imposed. If such motor vehicle
2105	2105	be registered and taxed under this chapter for a fractional part of the calendar year only, then such
2106	2106	ad valorem tax shall be reduced in the percentage which such fractional part of the years bears to
2107	2107	a full year.
2108	2108	Subd. 6.Listing by dealers.The owner of every motor vehicle not exempted by section 168.012
2109	2109	or 168.28, shall, so long as it is subject to taxation within the state, list and register the same and
2110	2110	pay the tax herein provided annually; provided, however, that any dealer in motor vehicles, to whom
2111	2111	dealer's plates have been issued as provided in this chapter, coming into the possession of any such
2112	2112	motor vehicle to be held solely for the purpose of sale or demonstration or both, shall be entitled
2113	2113	to withhold the tax becoming due on such vehicle for the following year. When, thereafter, such
2114	2114	vehicle is otherwise used or is sold, leased, or rented to another person, firm, corporation, or
2115	2115	association, the tax for the remainder of the year, prorated on a monthly basis, shall become payable
2116	2116	immediately.
2117	2117	Subd. 7.Agent.Any act required herein of a registered owner may be performed in the registered
2118	2118	owner's behalf by a duly authorized agent. Any person having a lien upon, or claim to, any motor
2119	2119	vehicle may pay any tax due thereon to prevent the penalty for delayed registration from accruing,
2120	2120	but the registration certificate and number plates shall not be issued until legal ownership is definitely
2121	2121	determined.
2122	2122	Subd. 12.Additional tax for excessive gross weight.(a) Whenever an owner has registered a
2123	2123	vehicle and paid the tax as provided in subdivisions 1 to 1g, on the basis of a selected gross weight
2124	2124	of the vehicle and thereafter such owner desires to operate such vehicle with a greater gross weight
2125	2125	than that for which the tax has been paid, such owner shall be permitted to reregister such vehicle
2126	2126	by paying the additional tax due thereon for the remainder of the calendar year for which such
2127	2127	vehicle has been reregistered, the additional tax computed pro rata by the month, 1/12 of the annual
2128	2128	tax due for each month of the year remaining in the calendar year, beginning with the first day of
2129	2129	the month in which such owner desires to operate the vehicle with the greater weight. In computing
2130	2130	the additional tax as aforesaid, the owner shall be given credit for the unused portion of the tax
2131	2131	previously paid computed pro rata by the month, 1/12 of the annual tax paid for each month of the
2132	2132	year remaining in the calendar year beginning with the first day of the month in which such owner
2133	2133	desires to operate the vehicle with the greater weight. An owner will be permitted one reduction of
2134	2134	gross weight or change of registration per year, which will result in a refund. This refund will be
2135	2135	prorated monthly beginning with the first day of the month after such owner applies to amend the
2136	2136	registration. The application for amendment shall be accompanied by a fee of $3, and all fees shall
2137	2137	be deposited in the highway user tax distribution fund. Provided, however, the owner of a vehicle
2138	2138	may reregister the vehicle for a weight of more than 81,000 pounds for one or more 30-day periods.
2139	2139	For each 30-day period, the additional tax shall be equal to 1/12 of the difference between the annual
2140	2140	tax for the weight at which the vehicle is registered and reregistered.
2141	2141	(b) This subdivision does not apply to the owner of a vehicle who pays the additional tax for
2142	2142	excessive gross weight under section 169.86, subdivision 5a, when buying a permit to operate with
2143	2143	the greater gross weight.
2144	2144	Subd. 14.Increase of tax rate.Beginning in and for the first calendar year following the
2145	2145	issuance and sale of bonds of the state of Minnesota under the provisions of the Constitution of the
2146	2146	state of Minnesota, article 14, section 4, and after July 1, 1957, under the provisions of the
2147	2147	Constitution of the state of Minnesota, article 14, section 11, the proceeds of the sale of which are
2148	2148	to be used in the construction of bridges and approaches thereto forming a part of the trunk highway
2149	2149	system, all motor vehicle taxes imposed by subdivisions 1 to 1g shall be increased by 5 percent;
2150	2150	such increased rate of tax shall remain in effect until and including the calendar year following the
2151	2151	year in which all principal and interest on all of any such bonds shall be paid in full. Immediately
2152	2152	upon the payment in full of all interest and principal on all of any such bonds, the commissioner
2153	2153	of management and budget shall certify that fact to the registrar of motor vehicles and the registrar
2154	2154	shall, for the second calendar year and thereafter following receipt of such certification, cease to
2155	2155	collect motor vehicle taxes at the increased rate prescribed by this subdivision.
2156	2156	Subd. 15.Adjustment of tax.Whenever the tax on any vehicle as computed under the provisions
2157	2157	of this section is found to be indivisible by $1, the registrar is authorized to adjust such tax to the
2158	2158	nearest even dollar.
2159	2159	7R
2160	2160	APPENDIX
2161	2161	Repealed Minnesota Statutes: 25-01581 Subd. 18.School buses.Notwithstanding the provisions of subdivision 1, school buses used
2162	2162	exclusively for the transportation of students under contract with a school district, used in connection
2163	2163	with transportation for nonprofit educational institutions, or used as provided under section 169.4475,
2164	2164	shall be taxed during each year of the vehicle life of such bus in the amount of $25.
2165	2165	Subd. 19.Limited rental of farm truck to governmental unit.A motor vehicle licensed as a
2166	2166	farm truck may be rented to any governmental unit for use in snow removal, flood, tornado, fire or
2167	2167	other emergency or disaster situation without affecting its license status.
2168	2168	Subd. 23.Adjustments to registration tax.(a) Except as provided in this subdivision, the
2169	2169	commissioner must not adjust the manufacturer's suggested retail price or destination charge for
2170	2170	any vehicle in a subsequent registration period following initial registration in Minnesota.
2171	2171	(b) The commissioner must adjust the registration tax amount of any vehicle to correct an error
2172	2172	or omission that was made in determining or entering the registration tax amount or the destination
2173	2173	charge amount. For a vehicle with a registration tax determined based on the actual sales price, the
2174	2174	commissioner must adjust the registration tax within two years of the initial registration using one
2175	2175	of the methods described in subdivision 1a, paragraph (c), clauses (1) to (2). The adjusted registration
2176	2176	tax amount is effective starting with the vehicle's next registration period. The commissioner must
2177	2177	not collect any amount that would have been paid but for the error or omission.
2178	2178	(c) When the commissioner makes an adjustment to the registration tax amount pursuant to this
2179	2179	subdivision, the commissioner must mail written notice to the owner of the vehicle stating that an
2180	2180	adjustment was made to the registration tax amount, the reason for the adjustment, and contact
2181	2181	information so that the owner may contact the department to ask questions.
2182	2182	168.016 COLLECTION OF TAX RATE INCREASE.
2183	2183	The tax provisions include the five percent surtax imposed under section 168.013, subdivision
2184	2184	14 for passenger automobiles, ambulances and hearses, and the five percent increase in taxes
2185	2185	provided for in said subdivision 14 shall not be added to the taxes imposed on such vehicles under
2186	2186	the provisions of Extra Session Laws 1971, chapter 31.
2187	2187	168.022 MANDATORY TAX REFUND DUE TO LEMON LAW.
2188	2188	Subdivision 1.Entitlement to refund.If a manufacturer of motor vehicles is required by section
2189	2189	325F.665, subdivision 3, to refund the tax imposed by this chapter, the tax shall be refunded to the
2190	2190	manufacturer as provided in this section.
2191	2191	Subd. 2.Amount of refund.The amount of the refund shall be the tax paid by the purchaser
2192	2192	pursuant to this chapter less 1/12 of the annual tax for the vehicle for each calendar month or fraction
2193	2193	of a calendar month between the date of registration and the date the purchase price is refunded.
2194	2194	Subd. 3.Application.The refund shall be paid to the manufacturer upon written application to
2195	2195	the registrar of motor vehicles with proof of compliance with this section as the registrar may
2196	2196	require.
2197	2197	Subd. 4.Payment out of highway user fund.Payment of any refund pursuant to this section
2198	2198	shall be made out of the highway user tax distribution fund and the amounts necessary to pay the
2199	2199	refunds are appropriated out of that fund.
2200	2200	168.032 PROPORTIONATE REFUND TO PERSON ON ACTIVE MILITARY SERVICE.
2201	2201	If such person shall have paid the tax for the year when entering upon such active service the
2202	2202	person shall surrender to the registrar on applying for the exemption the number plates issued upon
2203	2203	the registration. Upon proper application and surrender of the number plates, the registrar shall
2204	2204	refund to the applicant from the motor vehicle license suspense fund the portion of the tax paid
2205	2205	proportionate to the portion of the year during which the motor vehicle will not be used on any
2206	2206	highway of the state.
2207	2207	168.033 MAY PAY PROPORTIONATE PART OF TAX.
2208	2208	If such person shall not have paid the tax for the year when entering upon such active service,
2209	2209	the registrar shall not accept the application until the person has registered the motor vehicle and
2210	2210	paid the portion of the tax with penalties, if any, proportionate to the portion of the year up to the
2211	2211	date of application.
2212	2212	8R
2213	2213	APPENDIX
2214	2214	Repealed Minnesota Statutes: 25-01581 168.041 IMPOUNDING REGISTRATION PLATES.
2215	2215	Subd. 8.Applicability to registration tax.Nothing contained in this section or section 169A.60
2216	2216	is intended to change or modify any provision of this chapter, with respect to the taxation of motor
2217	2217	vehicles or the time within which motor vehicle taxes must be paid.
2218	2218	168.11 REGISTRATION CERTIFICATE.
2219	2219	Subd. 2.Immediate possession required.In the case of motor vehicles taxed under the
2220	2220	provisions of section 168.013, subdivision 1e, a nonnegotiable copy of the registration card shall
2221	2221	be issued. The owner or driver shall carry said copy in immediate possession at all times when
2222	2222	operating the vehicle and shall display the same upon demand of a peace officer, and authorized
2223	2223	representative of the department or an officer authorized by law to enforce the laws relating to the
2224	2224	operation of motor vehicles upon the public streets and highways. Nothing herein shall be construed
2225	2225	to vary the terms or conditions of section 168.013, subdivision 3.
2226	2226	168.16 REGISTRATION TAX REFUND; APPROPRIATION.
2227	2227	(a) After the registration tax upon any vehicle has been paid for any registration period, refund
2228	2228	must be made for errors made in computing the registration tax or fees and for the error on the part
2229	2229	of an owner who may in error have registered a vehicle that was not before, nor at the time of
2230	2230	registration, nor at any time thereafter during the preceding registration period, subject to registration
2231	2231	tax in this state as provided by section 168.012.
2232	2232	(b) Unless otherwise provided in this chapter, a claim for a refund of an overpayment of
2233	2233	registration tax must be filed within 3-1/2 years from the date of payment.
2234	2234	(c) The former registered owner of a transferred vehicle, by an assignment in writing endorsed
2235	2235	upon the registration certificate and delivered to the commissioner within the time provided in this
2236	2236	subdivision, shall assign, except for vehicles registered under section 168.187, to the new owner
2237	2237	the right to have the tax paid by the former registered owner accredited to the new owner who duly
2238	2238	registers the vehicle unless the registration stickers are surrendered to the commissioner before the
2239	2239	first day of the new registration period.
2240	2240	(d) Any owner is entitled to a refund of the unused portion of the registration tax paid on the
2241	2241	owner's vehicle upon filing a claim, verified by the commissioner, if the vehicle is:
2242	2242	(1) declared by an insurance company to be permanently destroyed due to accident, fire, or an
2243	2243	Act of God as defined in section 115B.02; or
2244	2244	(2) sold to the federal government, the state, or a political subdivision of the state.
2245	2245	(e) The refund must be equal to the sum of the remaining registration tax attributable for the
2246	2246	registration period after the month in which the plates and certificate of registration or title were
2247	2247	returned to the commissioner.
2248	2248	(f) There is hereby appropriated to the persons entitled to a refund, from the fund or account in
2249	2249	the state treasury to which the money was credited, an amount sufficient to make the refund and
2250	2250	payment.
2251	2251	168.183 MOTOR VEHICLES OF CERTAIN NONRESIDENTS.
2252	2252	Subdivision 1.Payment of taxes.All trucks, truck-tractors, trucks using combination, and
2253	2253	buses which comply with all of the provisions of section 168.181, subdivision 1, clause (6), but are
2254	2254	excluded from the exemptions solely because of the temporary nature of their movement in this
2255	2255	state, shall be required to comply with all laws and rules as to the payment of taxes applicable to
2256	2256	like vehicles owned by Minnesota residents, except that nonresidents may make application to pay
2257	2257	the tax for each vehicle proportionate to the number of months or fraction thereof the vehicles are
2258	2258	in this state. For the purposes of this subdivision, buses do not include charter buses that are
2259	2259	considered proratable vehicles under section 168.187, subdivision 4. Fees are determined by section
2260	2260	168.013, subdivision 1e.
2261	2261	Subd. 2.Contents of application.The application shall contain such information and shall be
2262	2262	executed in such manner as the registrar may require and shall include a complete itinerary of the
2263	2263	applicant and shall be accompanied by such evidence of ownership as the registrar shall deem
2264	2264	necessary.
2265	2265	Subd. 3.Permit.Upon payment of the required tax the registrar shall issue, in lieu of registration
2266	2266	plates, a permit for each vehicle so taxed. The permit shall contain the name and address of the
2267	2267	owner, the make, type, serial number and year model of the vehicle, the expiration date and any
2268	2268	9R
2269	2269	APPENDIX
2270	2270	Repealed Minnesota Statutes: 25-01581 other information deemed necessary by the registrar. The permit must be available in a format
2271	2271	prescribed by the registrar while the vehicle is being operated in this state.
2272	2272	168.28 VEHICLES SUBJECT TO TAX; EXCEPTIONS.
2273	2273	Every motor vehicle (except those exempted in section 168.012, and except those which are
2274	2274	being towed upon the streets and highways and which shall not be deemed to be using the streets
2275	2275	and highways within the meaning of this section) shall be deemed to be one using the public streets
2276	2276	and highways and hence as such subject to taxation under this chapter if such motor vehicle has
2277	2277	since April 23, 1921, used such public streets or highways, or shall actually use them, or if it shall
2278	2278	come into the possession of an owner other than as a manufacturer, dealer, warehouse operator,
2279	2279	mortgagee or pledgee. New and unused motor vehicles in the possession of a dealer solely for the
2280	2280	purpose of sale, and used motor vehicles which have not theretofore used the public streets or
2281	2281	highways of this state which are in the possession of a dealer solely for the purpose of sale and
2282	2282	which are duly listed as herein provided, shall not be deemed to be vehicles using the public streets
2283	2283	or highways. The driving or operating of a motor vehicle upon the public streets or highways of
2284	2284	this state by a motor vehicle dealer or any employee of such motor vehicle dealer for demonstration
2285	2285	purposes or for any purpose incident to the usual and customary conduct and operation of the
2286	2286	business in which licensed under section 168.27 to engage, or solely for the purpose of moving it
2287	2287	from points outside or within the state to the place of business or storage of a licensed dealer within
2288	2288	the state or solely for the purpose of moving it from the place of business of a manufacturer, or
2289	2289	licensed dealer within the state to the place of business or residence of a purchaser outside the state,
2290	2290	shall not be deemed to be using the public streets or highways in the state within the meaning of
2291	2291	this chapter or of the Constitution of the state of Minnesota, article XIV, and shall not be held to
2292	2292	make the motor vehicle subject to taxation under this chapter as one using the public streets or
2293	2293	highways, if during such driving or moving the dealer's plates herein provided for shall be duly
2294	2294	displayed upon such vehicle. Any dealer or distributor may register a motor vehicle prior to its
2295	2295	assessment or taxation as personal property, and pay the license fee and tax thereon for the full
2296	2296	calendar year as one using the public streets and highways, and thereafter such vehicle shall be
2297	2297	deemed to be one using the public streets and highways and shall not be subject to assessment or
2298	2298	taxation as personal property during the calendar year for which it is so registered, whether or not
2299	2299	such vehicle shall actually have used the streets or highways. Special mobile equipment is subject
2300	2300	to a penalty equal to the tax due under this chapter for the full registration year if it is used to
2301	2301	transport persons or property at any time using the public streets.
2302	2302	168.31 REGISTRATION TAX PAYMENT.
2303	2303	Subdivision 1.When due and payable.The tax required under this chapter to be paid upon a
2304	2304	motor vehicle for each calendar year becomes due when the vehicle first uses the public streets or
2305	2305	highways in the state, and upon January 1 each year thereafter, except those vehicles which are
2306	2306	taxed under section 168.017 and vehicles registered under 168.09, subdivision 3. Taxes due upon
2307	2307	January 1 become payable upon November 15 preceding the calendar year for which they are
2308	2308	assessed. The tax required to register vehicles for the registration year March 1 to the last day of
2309	2309	February is due on March 1 and payable January 1 preceding. The tax required to register vehicles
2310	2310	under the provisions of section 168.017 is due the first day of the month commencing the 12-month
2311	2311	registration period and payable during the 45 days preceding the due date. Nothing in this section
2312	2312	shall preclude prepayment.
2313	2313	Subd. 4.Installments; registration generally.(a) If the tax for a vehicle assessed under section
2314	2314	168.013, subdivision 1c, 1d, 1e, or 1g, amounts to more than $400, the owner may pay the tax by
2315	2315	installments.
2316	2316	(b) The owner shall tender with the application for registration one-third of the annual tax due
2317	2317	or $400, whichever is greater, plus any penalties or arrears, plus a fee of $10. Instead of this fee,
2318	2318	the applicant may furnish a bond, bank letter of credit, or certificate of deposit approved by the
2319	2319	registrar of motor vehicles, for the total of the tax still due. The amount of the bond, letter of credit,
2320	2320	or certificate of deposit may include any penalties assessed. The bond, letter of credit, or certificate
2321	2321	of deposit must be for the benefit of the state for monetary loss caused by failure of the vehicle
2322	2322	owner to pay delinquent license fees and penalties.
2323	2323	(c) The remainder of the tax due must be paid in two equal installments. The due date of the
2324	2324	first installment is July 1, and the second installment is due November 1.
2325	2325	(d) When the applicant elects to pay the administrative fee, the registrar shall issue to the
2326	2326	applicant validation stickers indicating the expiration date of a registration. When the applicant
2327	2327	10R
2328	2328	APPENDIX
2329	2329	Repealed Minnesota Statutes: 25-01581 elects to furnish a bond, bank letter, or letter of deposit, the registrar shall issue regular validation
2330	2330	stickers for the registration year.
2331	2331	(e) If an owner of a vehicle fails to pay an installment on or before its due date, the vehicle must
2332	2332	not be used on the public streets or highways in this state until the installment or installments of
2333	2333	the tax remaining due on the vehicle have been paid in full for the licensed year together with a
2334	2334	penalty at the rate of $1 per day for the remainder of the month in which the balance of the tax
2335	2335	becomes due and $4 a month for each succeeding month or fraction of a month during which the
2336	2336	balance of the tax remains unpaid. Upon the payment of the balance of the tax and the penalties,
2337	2337	the registrar shall issue a registration certificate to the owner of the vehicle in the manner provided
2338	2338	by law. The registrar shall deny installment payment privileges provided in this subdivision in the
2339	2339	subsequent year to any owner on any or all vehicles of the owner who during the current year fails
2340	2340	to pay any installment due within one month after the due date.
2341	2341	Subd. 4a.Installments; interstate registration and reciprocity.If the tax for a vehicle assessed
2342	2342	under section 168.187 amounts to more than $400, the owner may pay the tax by installments. The
2343	2343	owner shall submit with the application for registration, no later than January 1, one-third of the
2344	2344	Minnesota annual tax due or $400, whichever is greater. The applicant shall furnish a bond, bank
2345	2345	letter of credit, or certificate of deposit approved by the registrar of motor vehicles, for the total of
2346	2346	the tax still due. The amount of the bond, letter of credit, or certificate of deposit may include any
2347	2347	penalties assessed. The bond, letter of credit, or certificate of deposit must be for the benefit of the
2348	2348	state for monetary loss caused by failure of the vehicle owner to pay delinquent license fees and
2349	2349	penalties. The remainder of the tax due must be paid in two equal installments; the due date of the
2350	2350	first installment is May 1 and the second installment is due on September 1. If an owner of a vehicle
2351	2351	fails to pay an installment on or before the due date, the vehicle must not be used on the public
2352	2352	streets or highways in this state until the installment or installments of the tax remaining due on the
2353	2353	vehicle has been paid in full for the licensed year, together with a penalty at the rate of $1 per day
2354	2354	for the remainder of the month in which the balance of the tax becomes due and $4 a month for
2355	2355	each succeeding month or fraction of it during which the balance of the tax remains unpaid. The
2356	2356	registrar shall deny installment payment privileges provided in this subdivision in the subsequent
2357	2357	year to any owner on any or all vehicles of an owner who during the current year fails to pay any
2358	2358	installment and penalties due within one month after the due date.
2359	2359	Subd. 5.Refund.For the registration tax paid on any vehicle before the registration period for
2360	2360	which that tax was assessed, the owner of the vehicle who paid the tax is entitled to full refund if
2361	2361	the registration stickers are surrendered before the first day of the new registration period.
2362	2362	Subd. 6.Tax delinquency; remedies.All taxes imposed under the provisions of this chapter
2363	2363	shall be deemed the personal obligation of the registered owner and the amount of such tax, including
2364	2364	added penalties for the nonpayment thereof, shall be a first lien upon the vehicle taxed, paramount
2365	2365	and superior to all other liens thereon whether previously or subsequently accruing thereon; and,
2366	2366	in addition to any other remedy herein prescribed, the state shall have a right of action against the
2367	2367	owner for the recovery of the amount of any delinquent tax thereon, including the penalties accruing
2368	2368	because of the nonpayment thereof, or for the enforcement of the tax lien thereon hereby declared,
2369	2369	or both, in any court of competent jurisdiction. The county attorney of the county in which such
2370	2370	motor vehicle is owned shall perform such service in the matter of the commencement and
2371	2371	prosecution of such suit or in the prosecution of any other remedy for the enforcement of such tax
2372	2372	as the attorney general may require.
2373	2373	168.35 INTENT TO ESCAPE TAX; GROSS MISDEMEANOR.
2374	2374	Any person who shall, with intent to escape payment of any tax on a motor vehicle, as herein
2375	2375	provided, delay or neglect to properly list and apply to register the same, or, with intent to prevent
2376	2376	the payment or collection of the proper tax, fee, or lien thereon, violate or neglect to comply with
2377	2377	any of the provisions of this chapter, shall be guilty of a gross misdemeanor.
2378	2378	168.62 INTERCITY BUS REGISTRATION.
2379	2379	Subd. 2.Tax determination.When the number of intercity buses to be registered in Minnesota
2380	2380	is determined as herein provided, the owner or operator thereof shall select the particular intercity
2381	2381	buses to be so registered. The motor vehicle tax to be paid thereon for each calendar year shall be
2382	2382	determined by the registrar of motor vehicles, who shall compute the amount of motor vehicle tax
2383	2383	on each intercity bus of the owner or operator thereof as though all of such intercity buses were
2384	2384	required to be registered in Minnesota. The amount so arrived at shall then be divided by the total
2385	2385	number of intercity buses of such owner or operator to obtain the average motor vehicle tax due on
2386	2386	an intercity bus registered in Minnesota. Such average tax shall be paid on each intercity bus
2387	2387	11R
2388	2388	APPENDIX
2389	2389	Repealed Minnesota Statutes: 25-01581 registered in Minnesota in the same manner and at the same time as other motor vehicles using the
2390	2390	streets and highways of Minnesota are taxed and the taxes paid thereon. The registrar of motor
2391	2391	vehicles shall issue number plates for the intercity buses registered in Minnesota.
2392	2392	168.63 INTERCITY BUS; REGISTRAR DUTIES.
2393	2393	Subd. 5.Annual recomputation and tax adjustment.At the close of each calendar year and
2394	2394	not later than February 15th of the next succeeding year, the registrar of motor vehicles shall
2395	2395	recompute and redetermine the number of intercity buses required to have been registered in
2396	2396	Minnesota for the prior year and the actual amount of tax liability for such previous year shall
2397	2397	likewise be redetermined. Any additional tax which may be due by any owner or operator of intercity
2398	2398	buses shall be paid forthwith. If it is determined as a result of such recomputation that there has
2399	2399	been an overpayment of tax, the amount of such overpayment shall be credited to the amount of
2400	2400	tax which may be due by the owner or operator of intercity buses in any subsequent year. In the
2401	2401	event any owner or operator of intercity buses discontinues operations in Minnesota and has a tax
2402	2402	credit due as a result of overpayment of motor vehicle taxes for any year, the amount of such
2403	2403	overpayment shall be refunded. Such sums as are necessary to make the refunds herein are hereby
2404	2404	appropriated annually from the highway user tax distribution fund.
2405	2405	12R
2406	2406	APPENDIX
2407	2407	Repealed Minnesota Statutes: 25-01581