Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF601 Latest Draft

Bill / Introduced Version Filed 01/23/2025

                            1.1	A bill for an act​
1.2 relating to transportation; abolishing vehicle registration taxes; transferring money;​
1.3 amending Minnesota Statutes 2024, sections 168.002, subdivision 13; 168.012;​
1.4 168.013, subdivisions 8, 20, 22; 168.0135, subdivision 1; 168.017, subdivision 5;​
1.5 168.018; 168.04, subdivisions 1, 2; 168.09, subdivisions 1, 5, 7; 168.092,​
1.6 subdivision 1; 168.10, subdivisions 1, 1a, 1b, 1c, 1d, 1h, 1i, 2; 168.101, subdivision​
1.7 2a; 168.105, subdivision 2; 168.11, subdivisions 1, 3; 168.12, subdivisions 1, 2,​
1.8 2a, 2b, 2c, 2d, 2e, 2f, 5; 168.123, subdivision 1; 168.1235, subdivision 1; 168.1255,​
1.9 subdivision 1; 168.1256, subdivision 1; 168.1258, subdivision 1; 168.1259,​
1.10 subdivision 2; 168.127, subdivisions 2, 5; 168.128, subdivision 2; 168.1282,​
1.11 subdivision 1; 168.1284, subdivisions 1, 5; 168.1285, subdivisions 1, 5; 168.1286,​
1.12 subdivision 1; 168.1287, subdivision 1; 168.1288, subdivision 1; 168.129,​
1.13 subdivision 1; 168.1294, subdivisions 1, 6; 168.1295, subdivisions 1, 5; 168.1296,​
1.14 subdivisions 1, 5; 168.1298, subdivisions 1, 5; 168.13; 168.15, subdivision 1;​
1.15 168.17; 168.181, subdivisions 1, 2; 168.187, subdivisions 7, 27; 168.221; 168.27,​
1.16 subdivision 28; 168.301, subdivisions 1, 2, 3, 5; 168.33, subdivisions 1, 2, 7;​
1.17 168.34; 168.61, subdivision 2; 168.62, subdivision 1; 168.64; 168.65, subdivision​
1.18 2; 168.842; 168.843; repealing Minnesota Statutes 2024, sections 168.002,​
1.19 subdivision 33; 168.013, subdivisions 1, 1a, 1b, 1c, 1d, 1e, 1f, 1g, 1h, 1k, 1l, 1m,​
1.20 2, 3, 4, 5, 6, 7, 12, 14, 15, 18, 19, 23; 168.016; 168.022; 168.032; 168.033; 168.041,​
1.21 subdivision 8; 168.11, subdivision 2; 168.16; 168.183; 168.28; 168.31, subdivisions​
1.22 1, 4, 4a, 5, 6; 168.35; 168.62, subdivision 2; 168.63, subdivision 5.​
1.23BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:​
1.24 Section 1. Minnesota Statutes 2024, section 168.002, subdivision 13, is amended to read:​
1.25 Subd. 13.Gross weight.(a) "Gross weight" means the actual unloaded weight of the​
1.26vehicle, either a truck or tractor, or the actual unloaded combined weight of a truck-tractor​
1.27and semitrailer or semitrailers, or of the truck-tractor, semitrailer and one additional​
1.28semitrailer, fully equipped for service, plus the weight of the maximum load which the​
1.29applicant has elected to carry on such vehicle or combined vehicles.​
1​Section 1.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​
SENATE​
STATE OF MINNESOTA​
S.F. No. 601​NINETY-FOURTH SESSION​
(SENATE AUTHORS: LIESKE, Wesenberg, Jasinski, Bahr and Drazkowski)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​01/27/2025​
Referred to Transportation​ 2.1 (b) The term gross weight applied to a truck used for towing a trailer means the unloaded​
2.2weight of the truck, fully equipped for service, plus the weight of the maximum load which​
2.3the applicant has elected to carry on such truck, including the weight of such part of the​
2.4trailer and its load as may rest upon the truck.​
2.5 (c) The term gross weight applied to school buses means the weight of the vehicle fully​
2.6equipped with all fuel tanks full of fuel, plus the weight of the passengers and their baggage​
2.7computed at the rate of 100 pounds per passenger seating capacity, including that for the​
2.8driver. The term gross weight applied to other buses means the weight of the vehicle fully​
2.9equipped with all fuel tanks full of fuel, plus the weight of passengers and their baggage​
2.10computed at the rate of 150 pounds per passenger seating capacity, including that for the​
2.11driver. For bus seats designed for more than one passenger, but which are not divided so as​
2.12to allot individual seats for the passengers that occupy them, allow two feet of its length​
2.13per passenger to determine seating capacity.​
2.14 (d) The term gross weight applied to a truck, truck-tractor or a truck used as a truck-tractor​
2.15used exclusively by the owner thereof for transporting unfinished forest products or used​
2.16by the owner thereof to transport agricultural, horticultural, dairy and other farm products​
2.17including livestock produced or finished by the owner of the truck and any other personal​
2.18property owned by the farmer to whom the license for such truck is issued, from the farm​
2.19to market, and to transport property and supplies to the farm of the owner, as described in​
2.20subdivision 8, shall be the actual weight of the truck, truck-tractor or truck used as a​
2.21truck-tractor or the combined weight of the truck-tractor and semitrailer plus the weight of​
2.22the maximum load which the applicant has elected to carry on such vehicle or combined​
2.23vehicles and shall be licensed and taxed as provided by section 168.013, subdivision 1c​
2.24registered.​
2.25 (e) The term gross weight applied to a truck-tractor or a truck used as a truck-tractor​
2.26used exclusively by the owner, or by a for-hire carrier hauling exclusively for one owner,​
2.27for towing an equipment dolly shall be the actual weight of the truck-tractor or truck used​
2.28as a truck-tractor plus the weight of such part of the equipment dolly and its load as may​
2.29rest upon the truck-tractor or truck used as a truck-tractor, and shall be licensed registered​
2.30separately and taxed as provided by section 168.013, subdivision 1e, and the equipment​
2.31dolly shall be licensed registered separately and taxed as provided in section 168.013,​
2.32subdivision 1d, which is applicable for the balance of the weight of the equipment dolly​
2.33and the balance of the maximum load the applicant has elected to carry on such combined​
2.34vehicles. The term "equipment dolly" as used in this subdivision means a heavy semitrailer​
2.35used solely by the owner, or by a for-hire carrier hauling exclusively for one owner, to​
2​Section 1.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 3.1transport the owner's construction machinery, equipment, implements and other objects​
3.2used on a construction project, but not to be incorporated in or to become a part of a​
3.3completed project.​
3.4 (f) The term gross weight applied to a tow truck or towing vehicle defined in section​
3.5168B.011, subdivision 12a, means the weight of the tow truck or towing vehicle fully​
3.6equipped for service, including the weight of the crane, winch and other equipment to control​
3.7the movement of a towed vehicle, but does not include the weight of a wrecked or disabled​
3.8vehicle towed or drawn by the tow truck or towing vehicle.​
3.9 Sec. 2. Minnesota Statutes 2024, section 168.012, is amended to read:​
3.10 168.012 VEHICLES EXEMPT FROM TAX OR LICENSE FEES.​
3.11 Subdivision 1.Vehicles exempt from tax, fees, or plate display.(a) The following​
3.12vehicles are exempt from the provisions of this chapter requiring payment of tax and​
3.13registration fees, except as provided in subdivision 1c:​
3.14 (1) vehicles owned and used solely in the transaction of official business by the federal​
3.15government, the state, or any political subdivision;​
3.16 (2) vehicles owned and used exclusively by educational institutions and used solely in​
3.17the transportation of pupils to and from those institutions;​
3.18 (3) vehicles used solely in driver education programs at nonpublic high schools;​
3.19 (4) vehicles owned by nonprofit charities and used exclusively to transport disabled​
3.20persons for charitable, religious, or educational purposes;​
3.21 (5) vehicles owned by nonprofit charities and used exclusively for disaster response and​
3.22related activities;​
3.23 (6) vehicles owned by ambulance services licensed under section 144E.10 that are​
3.24equipped and specifically intended for emergency response or providing ambulance services;​
3.25and​
3.26 (7) vehicles owned by a commercial driving school licensed under section 171.34, or​
3.27an employee of a commercial driving school licensed under section 171.34, and the vehicle​
3.28is used exclusively for driver education and training.​
3.29 (b) Provided the general appearance of the vehicle is unmistakable, the following vehicles​
3.30are not required to register or display number plates:​
3.31 (1) vehicles owned by the federal government;​
3​Sec. 2.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 4.1 (2) fire apparatuses, including fire-suppression support vehicles, owned or leased by the​
4.2state or a political subdivision;​
4.3 (3) police patrols owned or leased by the state or a political subdivision; and​
4.4 (4) ambulances owned or leased by the state or a political subdivision.​
4.5 (c) Unmarked vehicles used in general police work, liquor investigations, or arson​
4.6investigations, and passenger automobiles, pickup trucks, and buses owned or operated by​
4.7the Department of Corrections or by conservation officers of the Division of Enforcement​
4.8and Field Service of the Department of Natural Resources, must be registered and must​
4.9display appropriate license number plates, furnished by the registrar at cost. Original and​
4.10renewal applications for these license plates authorized for use in general police work and​
4.11for use by the Department of Corrections or by conservation officers must be accompanied​
4.12by a certification signed by the appropriate chief of police if issued to a police vehicle, the​
4.13appropriate sheriff if issued to a sheriff's vehicle, the commissioner of corrections if issued​
4.14to a Department of Corrections vehicle, or the appropriate officer in charge if issued to a​
4.15vehicle of any other law enforcement agency. The certification must be on a form prescribed​
4.16by the commissioner and state that the vehicle will be used exclusively for a purpose​
4.17authorized by this section.​
4.18 (d) Unmarked vehicles used by the Departments of Revenue and Labor and Industry,​
4.19fraud unit, in conducting seizures or criminal investigations must be registered and must​
4.20display passenger vehicle classification license number plates, furnished at cost by the​
4.21registrar. Original and renewal applications for these passenger vehicle license plates must​
4.22be accompanied by a certification signed by the commissioner of revenue or the​
4.23commissioner of labor and industry. The certification must be on a form prescribed by the​
4.24commissioner and state that the vehicles will be used exclusively for the purposes authorized​
4.25by this section.​
4.26 (e) Unmarked vehicles used by the Division of Disease Prevention and Control of the​
4.27Department of Health must be registered and must display passenger vehicle classification​
4.28license number plates. These plates must be furnished at cost by the registrar. Original and​
4.29renewal applications for these passenger vehicle license plates must be accompanied by a​
4.30certification signed by the commissioner of health. The certification must be on a form​
4.31prescribed by the commissioner and state that the vehicles will be used exclusively for the​
4.32official duties of the Division of Disease Prevention and Control.​
4.33 (f) Unmarked vehicles used by staff of the Gambling Control Board in gambling​
4.34investigations and reviews must be registered and must display passenger vehicle​
4​Sec. 2.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 5.1classification license number plates. These plates must be furnished at cost by the registrar.​
5.2Original and renewal applications for these passenger vehicle license plates must be​
5.3accompanied by a certification signed by the board chair. The certification must be on a​
5.4form prescribed by the commissioner and state that the vehicles will be used exclusively​
5.5for the official duties of the Gambling Control Board.​
5.6 (g) Unmarked vehicles used in general investigation, surveillance, supervision, and​
5.7monitoring by the Department of Human Services' Office of Special Investigations' staff;​
5.8the Minnesota Sex Offender Program's executive director and the executive director's staff;​
5.9and the Office of Inspector General's staff, including, but not limited to, county fraud​
5.10prevention investigators, must be registered and must display passenger vehicle classification​
5.11license number plates, furnished by the registrar at cost. Original and renewal applications​
5.12for passenger vehicle license plates must be accompanied by a certification signed by the​
5.13commissioner of human services. The certification must be on a form prescribed by the​
5.14commissioner and state that the vehicles must be used exclusively for the official duties of​
5.15the Office of Special Investigations' staff; the Minnesota Sex Offender Program's executive​
5.16director and the executive director's staff; and the Office of the Inspector General's staff,​
5.17including, but not limited to, contract and county fraud prevention investigators.​
5.18 (h) Each state hospital and institution for persons who are mentally ill and​
5.19developmentally disabled may have one vehicle without the required identification on the​
5.20sides of the vehicle. The vehicle must be registered and must display passenger vehicle​
5.21classification license number plates. These plates must be furnished at cost by the registrar.​
5.22Original and renewal applications for these passenger vehicle license plates must be​
5.23accompanied by a certification signed by the hospital administrator. The certification must​
5.24be on a form prescribed by the commissioner and state that the vehicles will be used​
5.25exclusively for the official duties of the state hospital or institution.​
5.26 (i) Each county social service agency may have vehicles used for child and vulnerable​
5.27adult protective services without the required identification on the sides of the vehicle. The​
5.28vehicles must be registered and must display passenger vehicle classification license number​
5.29plates. These plates must be furnished at cost by the registrar. Original and renewal​
5.30applications for these passenger vehicle license plates must be accompanied by a certification​
5.31signed by the agency administrator. The certification must be on a form prescribed by the​
5.32commissioner and state that the vehicles will be used exclusively for the official duties of​
5.33the social service agency.​
5.34 (j) Unmarked vehicles used in general investigation, surveillance, supervision, and​
5.35monitoring by tobacco inspector staff of the Department of Human Services' Alcohol and​
5​Sec. 2.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 6.1Drug Abuse Division for the purposes of tobacco inspections, investigations, and reviews​
6.2must be registered and must display passenger vehicle classification license number plates,​
6.3furnished at cost by the registrar. Original and renewal applications for passenger vehicle​
6.4license plates must be accompanied by a certification signed by the commissioner of human​
6.5services. The certification must be on a form prescribed by the commissioner and state that​
6.6the vehicles will be used exclusively by tobacco inspector staff for the duties specified in​
6.7this paragraph.​
6.8 (k) All other motor vehicles must be registered and display tax-exempt exempt number​
6.9plates, furnished by the registrar at cost, except as provided in subdivision 1c. All vehicles​
6.10required to display tax-exempt exempt number plates must have the name of the state​
6.11department or political subdivision, nonpublic high school operating a driver education​
6.12program, licensed commercial driving school, or other qualifying organization or entity,​
6.13plainly displayed on both sides of the vehicle. This identification must be in a color giving​
6.14contrast with that of the part of the vehicle on which it is placed and must endure throughout​
6.15the term of the registration. The identification must not be on a removable plate or placard​
6.16and must be kept clean and visible at all times; except that a removable plate or placard​
6.17may be utilized on vehicles leased or loaned to a political subdivision or to a nonpublic high​
6.18school driver education program.​
6.19 Subd. 1a.Special markings on conservation officer vehicle.Notwithstanding the​
6.20provisions of this section, or any other law to the contrary, motor vehicles of the conservation​
6.21officer service need not be specially marked in any way.​
6.22 Subd. 1c.Payment of administrative, plate, and filing fee.The annual administrative​
6.23fee for a tax-exempt an exempt vehicle under this section is $5. The license plate fee for a​
6.24tax-exempt an exempt vehicle, except a trailer, is $10 for two plates per vehicle, payable​
6.25only on the first tax-exempt exempt registration of the vehicle. The registration period for​
6.26a tax-exempt an exempt vehicle is biennial. The administrative fee is due on March 1​
6.27biennially and payable the preceding January 1, with validating stickers issued at time of​
6.28payment. Replacement plates are subject to the fees in section 168.12.​
6.29 Subd. 1d.State Lottery vehicle.Unmarked passenger vehicles used by the State Lottery​
6.30for the purpose of conducting security or criminal investigations or ensuring that lottery​
6.31retailers are in compliance with law and with their contracts are not required to display​
6.32tax-exempt exempt number plates, but must be registered and must display passenger vehicle​
6.33license plates. The registrar shall furnish the license plates to the director of the State Lottery​
6.34at cost. On applying for initial registration or renewal of a registration under this subdivision,​
6​Sec. 2.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 7.1the director of the State Lottery must certify, on a form prescribed by the registrar and signed​
7.2by the director, that the vehicles will be used exclusively for the purposes of this subdivision.​
7.3 Subd. 2.Farm vehicle.Implements of husbandry, as defined in section 168A.01,​
7.4subdivision 8, and tractors used solely for agricultural purposes or tractors, together with​
7.5trailers or wagons thereto attached, occasionally hauling agricultural products or necessary​
7.6commodities used on the farm from said farm to and from the usual marketplace of the​
7.7owner, tractors for drawing threshing machinery and implements of husbandry temporarily​
7.8moved upon the highway, shall not be taxed as motor vehicles using the public streets and​
7.9highways and shall be exempt from the provisions of this chapter.​
7.10 Subd. 2a.Small farm trailer.Farm trailers with a gross weight of less than 10,000​
7.11pounds, drawn by a passenger automobile or farm truck and used exclusively for transporting​
7.12agricultural products from farm to farm and to and from the usual marketplace of the owner,​
7.13shall not be taxed as motor vehicles using the public streets and highways and shall be​
7.14exempt from the provisions of this chapter.​
7.15 Subd. 2b.Fertilizer trailer.A trailer used exclusively to carry liquid or dry fertilizer​
7.16for use on a farm shall not be taxed as a motor vehicle using the public streets and highways​
7.17and shall be exempt from the provisions of this chapter.​
7.18 Subd. 2d.Electric-assisted bicycles.Electric-assisted bicycles must not be taxed as​
7.19motor vehicles using the public streets and highways, and are exempt from the provisions​
7.20of this chapter.​
7.21 Subd. 3.Special mobile equipment, snowmobile.Special mobile equipment and​
7.22snowmobiles shall not be taxed as motor vehicles using the public streets and highways,​
7.23and shall be exempt from the provisions of this chapter.​
7.24 Subd. 3a.Special permits.Motorized golf carts and four-wheel all-terrain vehicles​
7.25operated under permit and on roadways designated pursuant to section 169.045 are exempt​
7.26from the provisions of this chapter.​
7.27 Subd. 4.Camp equipment.Bunkhouses, supply cars, shop cars, and other similar camp​
7.28equipment mounted on trailers and used by highway construction contractors exclusively​
7.29at construction camp sites shall not be taxed as motor vehicles using the public streets and​
7.30highways and shall be exempt from the provisions of this chapter. Such trailers with such​
7.31mounted bunkhouses, supply cars, shop cars, and other similar camp equipment thereon​
7.32shall be listed and taxed as personal property.​
7​Sec. 2.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 8.1 Subd. 5.Carrier of certain equipment.Motor vehicles, which are used primarily for​
8.2the purpose of carrying sawing machines; well-drilling machines, pump hoists, and other​
8.3equipment registered under chapter 103I; barn sprayers or corn shellers permanently attached​
8.4to them, shall not be subject to the registration tax as herein provided, but shall be listed for​
8.5taxation as personal property as provided by law. The exemption in this subdivision for​
8.6well-drilling machines, pump hoists, and other equipment registered under chapter 103I​
8.7applies regardless of whether the well-drilling machine, pump hoist, or other equipment is​
8.8also carrying materials related to its operation.​
8.9 Subd. 5a.Vehicle used for testing.Motor vehicles operated for testing under section​
8.10168.25 are not subject to registration taxes under this chapter.​
8.11 Subd. 6.Fire truck or ambulance operated without profit.All motor vehicle fire​
8.12apparatuses and ambulances operated without profit while owned by a farmers' cooperative​
8.13association, a body of farmers, a volunteer fire department or association, or a group of​
8.14citizens, and used solely for the extinguishment of fire in the community in which it is so​
8.15owned and employed or, in the case of an ambulance used only for the benefit of the​
8.16community in which it is owned or employed, shall be exempt from taxation.​
8.17 Subd. 7.Vehicle not used; domiciled in another state.(a) The owner of a motor vehicle​
8.18that during any calendar year, or in the case of a vehicle registered under section 168.017​
8.19during the registration period provided for in that section, is not operated on a public highway​
8.20is exempt from the provisions of this chapter requiring registration, payment of tax, and​
8.21penalties for tax nonpayment, but only if the owner of the vehicle first files a verified written​
8.22application with the registrar, correctly describing the vehicle and certifying that it has not​
8.23been operated upon a public highway.​
8.24 (b) A motor vehicle domiciled in a foreign state, legally licensed in that state, and owned​
8.25by a Minnesota resident is exempt from this chapter; except that it is subject to section​
8.26168.181, subdivision 3, provided, that this exemption does not conflict with any existing​
8.27reciprocal agreement with the state in which the vehicle is domiciled.​
8.28 Subd. 8.60-day exemption for vehicle of new resident.Every passenger automobile,​
8.29travel trailer, other than manufactured homes, or passenger car utility trailer duly registered​
8.30in any foreign state, district, territory, or country and displaying all license number plates​
8.31or like insignia required by the laws of such state, district, territory, or country shall be​
8.32exempt from the provisions of this chapter during the first 60 days of residence of the owner​
8.33in this state; provided that if the 60-day period expires after the 15th day of any month, the​
8.34remainder of that month shall be deemed to be within the 60-day period and provided further​
8​Sec. 2.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 9.1that any such vehicles shall become subject to the provisions of this chapter immediately​
9.2upon transfer of the ownership of such vehicles or upon expiration of the registration.​
9.3 Subd. 9.Manufactured homes and park trailers.Manufactured homes and park trailers​
9.4shall not be taxed as motor vehicles using the public streets and highways and shall be​
9.5exempt from the motor vehicle tax provisions of this chapter. Except as provided in section​
9.6273.125, manufactured homes and park trailers shall be taxed as personal property. The​
9.7provisions of Minnesota Statutes 1957, section 272.02 or any other act providing for tax​
9.8exemption shall be inapplicable to manufactured homes and park trailers, except such​
9.9manufactured homes as are held by a licensed dealer or limited dealer, as defined in section​
9.10327B.04, and exempted as inventory under subdivision 9a. Travel trailers not conspicuously​
9.11displaying current registration plates on the property tax assessment date shall be taxed as​
9.12manufactured homes if occupied as human dwelling places.​
9.13 Subd. 9a.Manufactured home as dealer inventory.Manufactured homes, as defined​
9.14in section 327.31, subdivision 6, shall be considered as dealer inventory on the January 2​
9.15assessment date, if the home is:​
9.16 (1) listed as inventory and held by a licensed or limited dealer;​
9.17 (2) unoccupied and not available for rent;​
9.18 (3) connected or not connected to utilities when located in a manufactured home park;​
9.19and​
9.20 (4) connected or not connected to utilities when located at a dealer's sales center.​
9.21The exemption under this subdivision is allowable for up to five assessment years after the​
9.22date a home is initially claimed as dealer inventory.​
9.23 Subd. 10.Exemption determined by use.If a vehicle is used for a purpose which would​
9.24make it exempt pursuant to subdivision 1 but title is held by a seller or a vendor or is assigned​
9.25to a third party under a lease agreement or a lease purchase agreement or installment sale​
9.26permitted under section 465.71, exemption shall be determined by the use rather than the​
9.27holder of the title.​
9.28 Subd. 11.Semitrailer.Semitrailers as defined in section 168.002, subdivision 30, shall​
9.29not be taxed as a motor vehicle using the public streets and highways and shall display a​
9.30number plate for identification purposes only.​
9.31 Subd. 13.Vehicles registered by certain veterans.(a) A passenger automobile, one-ton​
9.32pickup truck, motorcycle, or recreational vehicle registered by a veteran with a total​
9.33service-connected disability, as defined in section 171.01, subdivision 51, is not subject to:​
9​Sec. 2.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 10.1 (1) registration taxes under this chapter;​
10.2 (2) (1) administrative fees imposed under subdivision 1c;​
10.3 (3) (2) filing fees and surcharges imposed under section 168.33, subdivision 7; or​
10.4 (4) (3) plate and validation sticker fees imposed under this chapter, including but not​
10.5limited to:​
10.6 (i) fees under section 168.12, subdivision 5;​
10.7 (ii) fees identified in any section authorizing special plates; and​
10.8 (iii) transfer fees.​
10.9 (b) The exemptions under this subdivision apply to a motor vehicle that is jointly​
10.10registered by a qualifying veteran and a spouse or domestic partner.​
10.11 (c) The fees identified under paragraph (a), clause (4), do not include:​
10.12 (1) a fee for personalized plates under section 168.12, subdivision 2a; or​
10.13 (2) a required contribution or donation for a special plate, including but not limited to​
10.14a contribution under sections 168.1255, subdivision 1, clause (6) (5); 168.1258, subdivision​
10.151, clause (4) (3); 168.1259, subdivision 2, paragraph (a), clause (5) (4); 168.1287, subdivision​
10.161, clause (5) (4); 168.129, subdivision 1, clause (5) (4); 168.1295, subdivision 1, paragraph​
10.17(a), clause (5) (4); 168.1296, subdivision 1, paragraph (a), clause (5) (4); and 168.1299,​
10.18subdivision 1, clause (3).​
10.19 (d) A qualifying veteran may register no more than two motor vehicles at the same time​
10.20with the exemptions under this subdivision. Nothing in this paragraph prevents registration​
10.21of additional motor vehicles as otherwise provided in this chapter.​
10.22Sec. 3. Minnesota Statutes 2024, section 168.013, subdivision 8, is amended to read:​
10.23 Subd. 8.Tax proceeds to highway user fund; Fee proceeds to driver and vehicle​
10.24services operating account.(a) Unless otherwise specified in this chapter, the net proceeds​
10.25of the registration tax imposed under this chapter must be collected by the commissioner,​
10.26paid into the state treasury, and credited to the highway user tax distribution fund.​
10.27 (b) All fees collected under this chapter, unless otherwise specified, must be deposited​
10.28in the driver and vehicle services operating account under section 299A.705, subdivision​
10.291.​
10​Sec. 3.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 11.1 Sec. 4. Minnesota Statutes 2024, section 168.013, subdivision 20, is amended to read:​
11.2 Subd. 20.Federal heavy vehicle use tax; proof of payment.No person may register​
11.3a motor vehicle that, along with the trailers and semitrailers customarily used with the same​
11.4type of motor vehicle, has a taxable gross weight of at least 55,000 pounds and is subject​
11.5to the use tax imposed by the Internal Revenue Code of 1954, section 4481, unless proof​
11.6of payment of the use tax, if required and in a form as may be prescribed by the secretary​
11.7of the treasury, is presented.​
11.8 Sec. 5. Minnesota Statutes 2024, section 168.013, subdivision 22, is amended to read:​
11.9 Subd. 22.Optional donation for education on anatomical gifts.As part of procedures​
11.10for payment of the vehicle registration tax fees under this section chapter, the commissioner​
11.11shall allow a vehicle owner to add to the tax fee a $2 donation for the purposes of public​
11.12information and education on anatomical gifts under section 171.075, for in-person​
11.13transactions conducted by a deputy registrar appointed under section 168.33, subdivision​
11.142. This subdivision applies to annual renewal registrations only, and does not apply to​
11.15registrations authorized under sections 168.053 to 168.057, 168.127, 168.187, and 168.27.​
11.16Sec. 6. Minnesota Statutes 2024, section 168.0135, subdivision 1, is amended to read:​
11.17 Subdivision 1.Authorization.(a) The commissioner, in consultation with deputy​
11.18registrars, must establish a process to implement, locate, and install self-service kiosks that​
11.19may be used for passenger vehicle and motorcycle registration renewals. The commissioner​
11.20must establish reasonable performance, security, technical, and financial standards to approve​
11.21a vendor. Self-service kiosks authorized by this section must:​
11.22 (1) allow a customer to renew a passenger vehicle or motorcycle registration pursuant​
11.23to section 168.013 without assistance of a deputy registrar;​
11.24 (2) collect the appropriate annual contribution for a special license plate;​
11.25 (3) process requests for duplicate license plates, except that the self-service kiosk must​
11.26not process any request for a special plate that requires documentation to prove eligibility​
11.27to receive that type of plate;​
11.28 (4) dispense license plate registration renewal stickers to the applicant at the time of the​
11.29application; and​
11.30 (5) display the contact phone number and email address of the deputy registrar's office​
11.31that is responsible for the self-service kiosk.​
11​Sec. 6.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 12.1 (b) This section only applies to deputy registrars appointed pursuant to section 168.33,​
12.2subdivision 2.​
12.3 Sec. 7. Minnesota Statutes 2024, section 168.017, subdivision 5, is amended to read:​
12.4 Subd. 5.Registration period extension for leased vehicle.(a) Notwithstanding​
12.5subdivisions 3 and 4, a person leasing for at least one year a vehicle registered under this​
12.6section may obtain an extension of the motor vehicle's registration period for the unexpired​
12.7portion of the lease period, for a period not to exceed 11 months beyond the expiration of​
12.8the registration period.​
12.9 (b) In order to obtain an extension under this subdivision a lessee must:​
12.10 (1) apply to the registrar on a form the registrar prescribes;​
12.11 (2) submit to the registrar a copy of the lease; and​
12.12 (3) pay an administrative fee of $5; and.​
12.13 (4) pay a tax of 1/12 of the tax for the registration period being extended for each month​
12.14of the extension.​
12.15 (c) On an applicant's compliance with paragraph (b) the registrar shall issue the applicant​
12.16a license plate tab or sticker designating the new month of expiration of the registration.​
12.17The extended registration expires on the tenth day of the month following the month​
12.18designated on the tab or sticker.​
12.19 (d) All fees collected under paragraph (b), clause (3), must be deposited in the driver​
12.20and vehicle services operating account under section 299A.705, subdivision 1. Taxes​
12.21collected under paragraph (b), clause (4), must be deposited in the highway user tax​
12.22distribution fund.​
12.23Sec. 8. Minnesota Statutes 2024, section 168.018, is amended to read:​
12.24 168.018 QUARTERLY REGISTRATION OF FARM TRUCKS.​
12.25 (a) The owner of (1) any farm truck as defined in section 168.002, subdivision 8, or (2)​
12.26a truck owned by a retailer who is engaged in the intrastate transportation of fertilizer or​
12.27agricultural chemicals directly to a farm for on-farm use within a radius of 50 miles of the​
12.28retailer's business location, may elect to register and license the truck only for one or more​
12.29quarters of a registration year, at a tax of one-fourth of the annual tax on the vehicle plus​
12.30upon payment of $5 for each quarterly registration. The owner may not apply for quarterly​
12.31registration or renewal until seven days before the selected quarter or concurrent quarters.​
12​Sec. 8.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 13.1The expiration date of a registration shall be displayed on the license plate in such a manner​
13.2as the registrar shall direct. No truck registered on a quarterly basis shall be operated on the​
13.3public streets and highways more than ten days beyond the end of the quarter for which it​
13.4is registered unless the registration has been renewed for another quarter or for the remainder​
13.5of the registration year.​
13.6 (b) For purposes of this section registration quarters shall begin on March 1, June 1,​
13.7September 1, and December 1.​
13.8 Sec. 9. Minnesota Statutes 2024, section 168.04, subdivision 1, is amended to read:​
13.9 Subdivision 1.Licensed in other states.The provisions of this chapter, requiring the​
13.10registration and taxation of motor vehicles and the display of license number plates shall​
13.11not apply to a motor vehicle operated by an owner who is not a resident of this state or the​
13.12owner's authorized agent while the owner is serving in the armed forces of the United States,​
13.13subject to the following conditions and limitations:​
13.14 (1) the vehicle is properly registered in another state in the name of the owner and​
13.15displays the license number plates or other insignia required by the laws of the other state;​
13.16 (2) the owner is a resident of the state in which the vehicle is registered;​
13.17 (3) the vehicle is used only for personal transportation or for transportation of the owner​
13.18or authorized agent's personal property; and​
13.19 (4) the vehicle is subject to all provisions of law applicable to vehicles owned by​
13.20Minnesota residents except to the extent exemption from law is provided by this section.​
13.21Sec. 10. Minnesota Statutes 2024, section 168.04, subdivision 2, is amended to read:​
13.22 Subd. 2.Licensed by armed forces.The provisions of this chapter, requiring the​
13.23registration and taxation of motor vehicles and the display of license number plates shall​
13.24not apply to a motor vehicle operated by the owner or authorized agent while the owner is​
13.25engaged in active service in the armed forces of the United States, subject to the following​
13.26conditions and limitations:​
13.27 (1) that such vehicle is properly registered with, and displays the license number plates​
13.28of, the armed forces of the United States in a foreign country;​
13.29 (2) that such vehicle is used only for personal transportation or for transportation of the​
13.30owner or authorized agent's personal property;​
13​Sec. 10.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 14.1 (3) that such vehicle shall be subject to all provisions of law applicable to vehicles owned​
14.2by Minnesota residents except to the extent that exemption from said law is provided by​
14.3this section; and​
14.4 (4) that the exemption provided by this subdivision shall be valid only for a period of​
14.530 days after a vehicle has arrived in this state.​
14.6 Sec. 11. Minnesota Statutes 2024, section 168.09, subdivision 1, is amended to read:​
14.7 Subdivision 1.Registration required.No trailer or motor vehicle, except as is exempted​
14.8by section 168.012, may be used or operated upon the public streets or highways of the state​
14.9in any calendar year until it is registered as provided in this section, the motor vehicle tax​
14.10and fees as provided in this chapter are paid, and the number plates issued for the trailer or​
14.11motor vehicle are displayed on it. No trailer or motor vehicle, except as provided by section​
14.12168.012, which for any reason is not subject to taxation as provided in this chapter, may be​
14.13used or operated upon the public streets or highways of this state until it is registered as​
14.14provided in this section and displays number plates as required by this chapter, except that​
14.15the purchaser of a new trailer or motor vehicle may operate it without plates if the permit​
14.16authorized by section 168.091 or 168.092 is displayed.​
14.17Sec. 12. Minnesota Statutes 2024, section 168.09, subdivision 5, is amended to read:​
14.18 Subd. 5.Defenses to failure to renew.No person may be charged with violating this​
14.19section by reason of failure to renew the registration of a previously registered motor vehicle,​
14.20except those vehicles registered under section 168.187, if:​
14.21 (1) the person produces a statement from the registrar to the effect that the person was​
14.22not notified by the registrar of the annual renewal for the registration of the vehicle to which​
14.23a citation was issued; and​
14.24 (2) the person renews the registration and pays the motor vehicle tax and fees due within​
14.25ten days of being cited for the violation.​
14.26Sec. 13. Minnesota Statutes 2024, section 168.09, subdivision 7, is amended to read:​
14.27 Subd. 7.Display of temporary permit.(a) The commissioner may issue a temporary​
14.28permit under this subdivision in conjunction with the conclusion of a registration period or​
14.29a recently expired registration if:​
14.30 (1) the current registration tax and all other fees and taxes have been paid in full; and​
14.31 (2) special plates have been applied for.​
14​Sec. 13.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 15.1 (b) The permit is valid for a period of 60 days. The permit must be in a format prescribed​
15.2by the commissioner, affixed to the rear of the vehicle where a license plate would normally​
15.3be affixed, and plainly visible. The permit is valid only for the vehicle for which it was​
15.4issued to allow a reasonable time for the new plates to be manufactured and delivered to​
15.5the applicant. The permit may be issued only by the commissioner or by a deputy registrar​
15.6under section 168.33.​
15.7 Sec. 14. Minnesota Statutes 2024, section 168.092, subdivision 1, is amended to read:​
15.8 Subdivision 1.Resident buyer.The commissioner may issue a permit to a person​
15.9purchasing a new or used motor vehicle in this state for the purpose of allowing the purchaser​
15.10a reasonable time to register the vehicle and pay fees and taxes due on the transfer. The​
15.11permit is valid for a period of 60 days. The permit must be in a format prescribed by the​
15.12commissioner, affixed to the rear of the vehicle where a license plate would normally be​
15.13affixed, and plainly visible. Each permit is valid only for the vehicle for which issued.​
15.14Sec. 15. Minnesota Statutes 2024, section 168.10, subdivision 1, is amended to read:​
15.15 Subdivision 1.Application.(a) Except as provided in subdivisions 1a, 1b, 1c, 1d, 1g,​
15.16and 1h, every owner of any motor vehicle in this state, not exempted by section 168.012 or​
15.17168.26, shall as soon as registered ownership of a motor vehicle is acquired and annually​
15.18thereafter during the period provided in section 168.31, file with the commissioner of public​
15.19safety on a blank provided by the commissioner a listing for taxation and application for​
15.20the registration of such vehicle, stating the first, middle and last names, the date of birth,​
15.21and the address of the primary residence of each registered owner thereof who is a natural​
15.22person or mailing address if the address of the primary residence has been classified as​
15.23private data under this chapter, the full name and address of any other registered owner, the​
15.24name and address of the person from whom purchased, make of motor vehicle, year and​
15.25number of the model, manufacturer's identification number or serial number, type of body,​
15.26the weight of the vehicle in pounds, for trailers only, its rated load carrying capacity and​
15.27for buses only, its seating capacity, and such other information as the commissioner may​
15.28require. Any false statement willfully and knowingly made in regard thereto shall be deemed​
15.29perjury and punished accordingly. The listing and application for registration by dealers or​
15.30manufacturers' agents within the state, of motor vehicles received for sale or use within the​
15.31state shall be accepted as compliance with the requirements of this chapter, imposed upon​
15.32the manufacturer.​
15​Sec. 15.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 16.1 (b) Registration shall be refused a motor vehicle if the original identification or serial​
16.2number has been destroyed, removed, altered, covered, or defaced. However, if the​
16.3commissioner is satisfied on the sworn statements of the registered owner or registered​
16.4owners or such other persons as the commissioner may deem advisable that the applicant​
16.5is the legal owner, a special identification number in the form prescribed by the commissioner​
16.6shall be assigned to the motor vehicle. When it has been determined that the number had​
16.7been affixed to such vehicle in a manner prescribed by the commissioner, the vehicle may​
16.8thereafter be registered in the same manner as other motor vehicles. In the case of a new or​
16.9rebuilt motor vehicle manufactured or assembled without an identification or serial number,​
16.10the commissioner may assign an identification number to the motor vehicle in the same​
16.11manner as prescribed heretofore.​
16.12Sec. 16. Minnesota Statutes 2024, section 168.10, subdivision 1a, is amended to read:​
16.13 Subd. 1a.Collector's vehicle, pioneer plate.(a) Any motor vehicle that: (1) was​
16.14manufactured prior to 1936 or is a restored pioneer vehicle, as defined in section 168A.01,​
16.15subdivision 16d; and (2) is owned and operated solely as a collector's item, shall be listed​
16.16for taxation and registration as provided by paragraph (b).​
16.17 (b) An affidavit shall be executed stating the name and address of the owner, the name​
16.18and address of the person from whom purchased, the make of the motor vehicle, year and​
16.19number of the model, the manufacturer's identification number and that the vehicle is owned​
16.20and operated solely as a collector's item and not for general transportation purposes. If the​
16.21commissioner is satisfied that the affidavit is true and correct and the owner pays a $25 tax​
16.22and the plate fee authorized under section 168.12, the commissioner shall list such vehicle​
16.23for taxation and registration and shall issue a single number plate.​
16.24 (c) The number plate so issued shall bear the inscription "Pioneer," "Minnesota" and the​
16.25registration number or other combination of characters authorized under section 168.12,​
16.26subdivision 2a, but no date. The number plate is valid without renewal as long as the vehicle​
16.27is in existence in Minnesota. The commissioner has the power to revoke said plate for failure​
16.28to comply with this subdivision.​
16.29Sec. 17. Minnesota Statutes 2024, section 168.10, subdivision 1b, is amended to read:​
16.30 Subd. 1b.Collector's vehicle, classic car plate.(a) Any motor vehicle manufactured​
16.31between and including the years 1925 and 1948, and designated as a full classic car because​
16.32of its fine design, high engineering standards, and superior workmanship, and owned and​
16.33operated solely as a collector's item shall be listed for taxation and registration as follows:​
16​Sec. 17.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 17.1An affidavit shall be executed stating the name and address of the owner, the name and​
17.2address of the person from whom purchased, the make of the motor vehicle, year and number​
17.3of the model, the manufacturer's identification number, verification of the vehicle's full​
17.4classic car status from nationally published standards and guides as determined by the​
17.5registrar, and that the vehicle is owned and operated solely as a collector's item and not for​
17.6general transportation purposes. If the commissioner is satisfied that the affidavit is true​
17.7and correct and that the motor vehicle qualifies to be classified as a classic car, and the​
17.8owner pays a $25 tax and the plate fee authorized under section 168.12, the commissioner​
17.9shall list such vehicle for taxation and registration and shall issue a single number plate.​
17.10 (b) The number plate so issued shall bear the inscription "Classic Car," "Minnesota,"​
17.11and the registration number or other combination of characters authorized under section​
17.12168.12, subdivision 2a, but no date. The number plate is valid without renewal as long as​
17.13the vehicle is in existence in Minnesota. The commissioner has the power to revoke said​
17.14plate for failure to comply with this subdivision.​
17.15 (c) No commercial vehicles such as hearses, ambulances, or trucks are considered to be​
17.16classic cars.​
17.17Sec. 18. Minnesota Statutes 2024, section 168.10, subdivision 1c, is amended to read:​
17.18 Subd. 1c.Collector's vehicle, collector plate.(a) The owner of any self-propelled motor​
17.19vehicle, including any truck, (1) that is (i) at least 20 model years old, or (ii) at least ten​
17.20model years old and with a body or engine style of which not more than 500 were​
17.21manufactured in or imported into the United States in any model year, (2) that was​
17.22manufactured after 1935, and (3) that is owned and operated solely as a collector's vehicle,​
17.23shall list the vehicle for taxation and registration as provided in paragraph (b).​
17.24 (b) The owner shall execute an affidavit stating (1) the name and address of the person​
17.25from whom purchased and of the new owner, (2) the make of the motor vehicle, (3) the​
17.26year and number of the model, (4) the manufacturer's identification number, (5) in the case​
17.27of a vehicle described in paragraph (a), clause (1)(ii), that the vehicle has a body or engine​
17.28style of which not more than 500 were manufactured or imported into the United States in​
17.29any model year, and (6) that the vehicle is owned and operated solely as a collector's item​
17.30and not for general transportation purposes.​
17.31 (c) The owner shall provide a statement of the manufacturer or importer regarding the​
17.32number of vehicles manufactured or imported during the model year.​
17​Sec. 18.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 18.1 (d) The owner shall also prove that the owner also has one or more vehicles with regular​
18.2license plates.​
18.3 (e) If the commissioner is satisfied that the affidavit is true and correct and the owner​
18.4pays a $25 tax and the plate fee authorized under section 168.12, the commissioner shall​
18.5list the vehicle for taxation and registration and shall issue a single number plate.​
18.6 (f) The number plate issued shall bear the inscription "Collector," "Minnesota," and the​
18.7registration number or other combination of characters authorized under section 168.12,​
18.8subdivision 2a, but no date. The number plate is valid without renewal as long as the vehicle​
18.9is in existence in Minnesota. The commissioner has the power to revoke the plate for failure​
18.10to comply with this subdivision.​
18.11Sec. 19. Minnesota Statutes 2024, section 168.10, subdivision 1d, is amended to read:​
18.12 Subd. 1d.Collector's vehicle, street rod plate.Any modernized motor vehicle​
18.13manufactured prior to the year 1949 or designed and manufactured to resemble such vehicle​
18.14shall be listed for taxation and registration as follows:​
18.15 An affidavit shall be executed stating the name and address of the person from whom​
18.16purchased and of the new owner, the make of the motor vehicle, year number of model, and​
18.17the manufacturer's identification number. The affidavit shall further state that the vehicle​
18.18is owned and operated solely as a street rod and not for general transportation purposes.​
18.19The owner must also prove that the owner has one or more vehicles with regular license​
18.20plates. If the commissioner is satisfied that the affidavit is true and correct and the owner​
18.21pays a $25 tax and the plate fee authorized under section 168.12, the commissioner shall​
18.22list such vehicle for taxation and registration and shall issue a single number plate.​
18.23 The number plate issued shall bear the inscription "Street Rod," "Minnesota," and the​
18.24registration number or other combination of characters authorized under section 168.12,​
18.25subdivision 2a, but no date. The number plate is valid without renewal as long as the vehicle​
18.26is in existence in Minnesota. The commissioner has the power to revoke such plate for​
18.27failure to comply with this subdivision.​
18.28Sec. 20. Minnesota Statutes 2024, section 168.10, subdivision 1h, is amended to read:​
18.29 Subd. 1h.Collector military vehicle.(a) A motor vehicle, including a truck, shall be​
18.30listed and registered under this section if it meets the following conditions:​
18.31 (1) it is at least 20 years old;​
18​Sec. 20.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 19.1 (2) its first owner following its manufacture was a branch of the armed forces of the​
19.2United States and it presently conforms to the vehicle specifications required during the​
19.3time of military ownership, or it has been restored and presently conforms to the​
19.4specifications required by a branch of the armed forces for the model year that the restored​
19.5vehicle could have been owned by that branch of the armed forces; and​
19.6 (3) it is owned by a nonprofit organization and operated solely as a collector's vehicle.​
19.7For purposes of this subdivision, "nonprofit organization" means a corporation, society,​
19.8association, foundation, or institution organized and operated exclusively for historical or​
19.9educational purposes, no part of the net earnings of which inures to the benefit of a private​
19.10individual.​
19.11 (b) The owner of the vehicle shall execute an affidavit stating the name and address of​
19.12the person from whom purchased and of the new owner; the make, year, and model number​
19.13of the motor vehicle; the manufacturer's identification number; and the collector military​
19.14vehicle identification number, if any, located on the exterior of the vehicle. The affidavit​
19.15must affirm that the vehicle is owned by a nonprofit organization and is operated solely as​
19.16a collector's item and not for general transportation purposes. If the commissioner is satisfied​
19.17that the affidavit is true and correct and the owner pays a $25 tax and the plate fee authorized​
19.18under section 168.12, the commissioner shall list the vehicle for taxation and registration​
19.19and shall issue number plates. The number plates shall bear the inscriptions "Collector" and​
19.20"Minnesota" and the registration number, but no date. The number plates are valid without​
19.21renewal as long as the vehicle is in existence in Minnesota. The commissioner may revoke​
19.22the plates for failure to comply with this subdivision.​
19.23 (c) Notwithstanding section 168.09, 168.12, or other law to the contrary, the owner of​
19.24a registered collector military vehicle is not required to display registration plates on the​
19.25exterior of the vehicle if the vehicle has an exterior number identification that conforms to​
19.26the identifying system for military vehicles in effect when the vehicle was last owned by​
19.27the branch of the armed forces of the United States or in effect in the year to which the​
19.28collector military vehicle has been restored. However, the state registration plates must be​
19.29carried in or on the collector military vehicle at all times.​
19.30 (d) The owner of a registered collector military vehicle that is not required to display​
19.31registration plates under paragraph (c) may tow a registered trailer behind it. The trailer is​
19.32not required to display registration plates if the trailer:​
19.33 (1) does not exceed a gross weight of 15,000 pounds;​
19.34 (2) otherwise conforms to registration, licensing, and safety laws and specifications;​
19​Sec. 20.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 20.1 (3) conforms to military specifications for appearance and identification;​
20.2 (4) is intended to represent and does represent a military trailer; and​
20.3 (5) carries registration plates on or in the trailer or the collector military vehicle towing​
20.4the trailer.​
20.5 (e) This subdivision does not apply to a decommissioned military vehicle that (1) was​
20.6also manufactured and sold as a comparable civilian vehicle, and (2) has the same size​
20.7dimensions and vehicle weight as the comparable civilian vehicle. A decommissioned​
20.8military vehicle under this paragraph is eligible for a motor vehicle title under chapter 168A​
20.9and is subject to the same registration, insurance, equipment, and operating requirements​
20.10as a motor vehicle.​
20.11Sec. 21. Minnesota Statutes 2024, section 168.10, subdivision 1i, is amended to read:​
20.12 Subd. 1i.Collector plate transfer.Notwithstanding section 168.12, subdivision 1, on​
20.13payment of a transfer fee of $5, plates issued under this section may be transferred to another​
20.14vehicle owned or jointly owned by the person to whom the special plates were issued or​
20.15the plate may be assigned to another owner. In addition to the transfer fee a new owner must​
20.16pay the $25 tax and any fee required by section 168.12, subdivision 2a. The $5 fee must be​
20.17paid into the state treasury and credited to the driver and vehicle services operating account​
20.18under section 299A.705, subdivision 1. License plates issued under this section may not be​
20.19transferred to a vehicle not eligible for the collector's vehicle license plates.​
20.20Sec. 22. Minnesota Statutes 2024, section 168.10, subdivision 2, is amended to read:​
20.21 Subd. 2.New body; application.Upon the installation of a new body or the addition​
20.22to or change of type of any body in or upon any registered motor vehicle, the owner shall​
20.23file with the registrar a new application setting forth such change, together with the payment​
20.24of any additional tax to which the motor vehicle by such change has become subject, and​
20.25shall apply for a revision of the registration made.​
20.26Sec. 23. Minnesota Statutes 2024, section 168.101, subdivision 2a, is amended to read:​
20.27 Subd. 2a.Failure to send to registrar within ten days.Any person who fails to mail​
20.28in the application for registration or transfer with appropriate taxes and fees to the registrar​
20.29of motor vehicles or otherwise fails to submit said forms and remittance to the registrar​
20.30within ten days following date of sale shall be guilty of a misdemeanor.​
20​Sec. 23.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 21.1 Sec. 24. Minnesota Statutes 2024, section 168.105, subdivision 2, is amended to read:​
21.2 Subd. 2.Affidavit for registration and taxation.(a) A classic motorcycle must be​
21.3taxed and registered by the vehicle owner submitting an affidavit to the commissioner stating​
21.4(1) the name and address of the owner, (2) the name and address of the person from whom​
21.5purchased, (3) the make of the classic motorcycle, (4) the year and number of the model,​
21.6(5) the manufacturer's vehicle identification number, (6) that the motorcycle is owned and​
21.7operated solely as a collector's item and will not be used for general transportation purposes,​
21.8and (7) that the owner has one or more motor vehicles with regular plates.​
21.9 (b) When the commissioner is satisfied that the affidavit is true, correct, and complete​
21.10and the owner has paid a $10 registration tax, the commissioner shall register the vehicle​
21.11and issue special plates.​
21.12Sec. 25. Minnesota Statutes 2024, section 168.11, subdivision 1, is amended to read:​
21.13 Subdivision 1.Issuance; contents; retention requirement; other use.The registrar​
21.14shall file such application and, upon approval thereof and upon payment of the motor vehicle​
21.15tax, as herein provided, together with all arrears and penalties, if any, and upon the delivery​
21.16to the registrar of the duly endorsed certificate of title of the former owner, as provided in​
21.17chapter 168A, shall assign to it a distinctive number and issue to the registered owner a​
21.18registration certificate, which shall contain the full name and date of birth, place of residence,​
21.19with street and number, if in a city, and post office address of the registered owner, a specific​
21.20description of the vehicle, and the number assigned, together with a place on the face of the​
21.21certificate in which the registered owner shall, immediately upon receipt thereof, place the​
21.22registered owner's signature. The registration certificate shall be retained by the registered​
21.23owner until expiration. When in administering this chapter convenience or necessity requires,​
21.24the registration certificate shall be used in lieu of the certificate of title on vehicles exempt​
21.25from chapter 168A.​
21.26Sec. 26. Minnesota Statutes 2024, section 168.11, subdivision 3, is amended to read:​
21.27 Subd. 3.Renewal.If the registrar fails to mail to the registered owner of a motor vehicle​
21.28a notification of renewal for the motor vehicle at least 30 days before the expiration of the​
21.29vehicle's registration, and all past due taxes and fees have been paid, the registrar must​
21.30provide at no charge a written statement to that effect to the registered owner at the owner's​
21.31request. The registrar must retain in the registrar's files a record sufficient to demonstrate​
21.32whether any owner of a registered motor vehicle has been notified by mail of the renewal​
21.33of the registration.​
21​Sec. 26.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 22.1 Sec. 27. Minnesota Statutes 2024, section 168.12, subdivision 1, is amended to read:​
22.2 Subdivision 1.Plates; design, visibility, periods of issuance.(a) The commissioner,​
22.3upon approval and payment, must issue to the applicant the plates required by this chapter,​
22.4bearing the state name and an assigned vehicle registration number. The number assigned​
22.5by the commissioner may be a combination of a letter or sign with figures. The color of the​
22.6plates and the color of the abbreviation of the state name and the number assigned must be​
22.7in marked contrast. The plates must be lettered, spaced, or distinguished to suitably indicate​
22.8the registration of the vehicle according to the rules of the commissioner.​
22.9 (b) When a vehicle is registered on the basis of total gross weight, the plates issued must​
22.10clearly indicate by letters or other suitable insignia the maximum gross weight for which​
22.11the tax has been paid.​
22.12 (c) (b) Plates issued to a noncommercial vehicle must bear the inscription​
22.13"noncommercial" unless the vehicle is displaying a special plate authorized and issued under​
22.14this chapter.​
22.15 (d) (c) A one-ton pickup truck that is used for commercial purposes and is subject to​
22.16section 168.185, is eligible to display special plates as authorized and issued under this​
22.17chapter.​
22.18 (e) (d) The plates must be so treated as to be at least 100 times brighter than the​
22.19conventional painted number plates. When properly mounted on an unlighted vehicle, the​
22.20plates, when viewed from a vehicle equipped with standard headlights, must be visible for​
22.21a distance of not less than 1,500 feet and readable for a distance of not less than 110 feet.​
22.22 (f) (e) The commissioner must issue plates for the following periods:​
22.23 (1) New plates issued pursuant to section 168.012, subdivision 1, must be issued to a​
22.24vehicle for as long as the vehicle is owned by the exempt agency and the plate is not​
22.25transferable from one vehicle to another but the plate may be transferred with the vehicle​
22.26from one tax-exempt exempt agency to another.​
22.27 (2) Plates issued for passenger automobiles must be issued for a seven-year period. All​
22.28plates issued under this paragraph must be replaced if they are seven years old or older at​
22.29the time of registration renewal or will become so during the registration period.​
22.30 (3) Plates issued under sections 168.053 and 168.27, subdivisions 16 and 17, must be​
22.31for a seven-year period.​
22.32 (4) Plates issued under subdivisions 2c and 2d and sections 168.123, 168.1235, and​
22.33168.1255 must be issued for the life of the veteran under section 169.79.​
22​Sec. 27.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 23.1 (5) Plates for any vehicle not specified in clauses (1) to (3) must be issued for the life​
23.2of the vehicle.​
23.3 (g) (f) In a year in which plates are not issued, the commissioner must issue for each​
23.4registration a sticker to designate the year of registration. This sticker must show the year​
23.5or years for which the sticker is issued, and is valid only for that period. The plates and​
23.6stickers issued for a vehicle may not be transferred to another vehicle during the period for​
23.7which the sticker is issued, except when issued for a vehicle registered under section 168.187.​
23.8 (h) (g) Despite any other provision of this subdivision, plates issued to a vehicle used​
23.9for behind-the-wheel instruction in a driver education course in a public school may be​
23.10transferred to another vehicle used for the same purpose without payment of any additional​
23.11fee. The public school must notify the commissioner of each transfer of plates under this​
23.12paragraph. The commissioner may prescribe a format for notification.​
23.13 (i) (h) In lieu of plates required under this section, the commissioner must issue a​
23.14registration number identical to the federally issued tail number assigned to a roadable​
23.15aircraft.​
23.16Sec. 28. Minnesota Statutes 2024, section 168.12, subdivision 2, is amended to read:​
23.17 Subd. 2.Amateur radio licensee; special plates, rules.(a) The commissioner shall​
23.18issue amateur radio plates to an applicant who:​
23.19 (1) is an owner of a passenger automobile or recreational vehicle;​
23.20 (2) is a resident of this state;​
23.21 (3) holds an official amateur radio station license or a citizens radio service class D​
23.22license, in good standing, issued by the Federal Communications Commission;​
23.23 (4) pays the registration tax required under section 168.013;​
23.24 (5) (4) pays a fee in the amount specified for special plates under subdivision 5, for each​
23.25set of special plates and any other fees required by this chapter; and​
23.26 (6) (5) complies with this chapter and rules governing the registration of motor vehicles​
23.27and licensing of drivers.​
23.28 (b) In lieu of the registration number required for identification under subdivision 1, the​
23.29plates must indicate the official amateur call letters of the applicant, as assigned by the​
23.30Federal Communications Commission, and the words "AMATEUR RADIO."​
23​Sec. 28.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 24.1 (c) This provision for the issue of special plates applies only if the applicant's motor​
24.2vehicle is already registered in Minnesota so that the applicant has valid regular Minnesota​
24.3plates issued for that motor vehicle under which to operate it during the time that it will​
24.4take to have the necessary special plates made.​
24.5 (d) If owning more than one motor vehicle of the type specified in this subdivision, the​
24.6applicant may apply for special plates for each motor vehicle and, if each application​
24.7complies with this subdivision, the commissioner shall furnish the applicant with the special​
24.8plates, indicating the official amateur call letters and other distinguishing information as​
24.9the commissioner considers necessary, for each of the motor vehicles.​
24.10 (e) The commissioner may make reasonable rules governing the use of the special plates​
24.11as will assure the full compliance by the owner of the special plates, with all existing laws​
24.12governing the registration of motor vehicles and the transfer and use of the plates.​
24.13 (f) Despite any contrary provision of subdivision 1, the special plates issued under this​
24.14subdivision may be transferred by an owner to another motor vehicle listed in paragraph​
24.15(a) and registered to the same owner, upon the payment of a fee of $5. The commissioner​
24.16must be notified before the transfer and may prescribe a format for the notification.​
24.17Sec. 29. Minnesota Statutes 2024, section 168.12, subdivision 2a, is amended to read:​
24.18 Subd. 2a.Personalized plates; rules.(a) The commissioner may issue personalized​
24.19plates or, if requested for special plates issued under section 168.123 for veterans, 168.124​
24.20for medal of honor recipients, or 168.125 for former prisoners of war, applicable personalized​
24.21special veterans plates, to an applicant who:​
24.22 (1) is an owner of a passenger automobile including a passenger automobile registered​
24.23as a classic car, pioneer car, collector car, or street rod; any truck with a manufacturer's​
24.24nominal rated capacity of one ton or less and resembling a pickup truck; a motorcycle,​
24.25including a classic motorcycle; a motorized bicycle; a commuter van as defined in section​
24.26168.126; or a recreational vehicle;​
24.27 (2) pays a onetime fee of $100 and any other fees required by this chapter; and​
24.28 (3) pays the registration tax required by this chapter for the motor vehicle; and​
24.29 (4) (3) complies with this chapter and rules governing registration of motor vehicles and​
24.30licensing of drivers.​
24.31 (b) The commissioner shall charge a replacement fee for personalized license plates and​
24.32personalized special veterans plates issued under section 168.123 as specified in subdivision​
24​Sec. 29.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 25.15. This fee must be paid by the applicant whenever the personalized plates are required to​
25.2be replaced by law, except that as provided in section 168.124, subdivision 3, and 168.125,​
25.3subdivision 1b, no fee may be charged to replace plates issued under those sections.​
25.4 (c) In lieu of the registration number assigned as provided in subdivision 1, personalized​
25.5plates and personalized special veterans plates must have imprinted on them a series of not​
25.6more than seven numbers and letters, or five numbers and letters for personalized special​
25.7veterans plates, in any combination and, as applicable, satisfy the design requirements of​
25.8section 168.123, 168.124, or 168.125. When an applicant has once obtained personalized​
25.9plates or personalized special veterans plates, the applicant shall have a prior claim for​
25.10similar personalized plates or personalized special veterans plates in the next succeeding​
25.11year as long as current motor vehicle registration is maintained.​
25.12 (d) The commissioner shall adopt rules in the manner provided by chapter 14, regulating​
25.13the issuance and transfer of personalized plates and personalized special veterans plates.​
25.14No words or combination of letters placed on these plates may be used for commercial​
25.15advertising, be of an obscene, indecent, or immoral nature, or be of a nature that would​
25.16offend public morals or decency. The call signals or letters of a radio or television station​
25.17are not commercial advertising for the purposes of this subdivision.​
25.18 (e) Despite the provisions of subdivision 1, personalized plates and personalized special​
25.19veterans plates issued under this subdivision may be transferred to another motor vehicle​
25.20listed in paragraph (a) and owned by the applicant, upon the payment of a fee of $5.​
25.21 (f) The commissioner may by rule specify the format for notification.​
25.22 (g) A personalized plate or personalized special veterans plate issued for a classic car,​
25.23pioneer car, collector car, street rod, or classic motorcycle may not be transferred to a vehicle​
25.24not eligible for such a plate.​
25.25 (h) Despite any law to the contrary, if the personalized license plates are lost, stolen, or​
25.26destroyed, the applicant may apply and must be issued duplicate license plates bearing the​
25.27same combination of letters and numbers and the same design as (1) the former personalized​
25.28plates or personalized special veterans plates under section 168.123 upon the payment of​
25.29the fee required by section 168.29, or (2) the former personalized special veterans plates​
25.30issued under section 168.124 or 168.125, without charge.​
25.31 (i) A personalized vertical motorcycle plate may be issued upon payment of an additional​
25.32payment of $100. The vertical plate must have not more than four identification characters,​
25.33cannot be a duplication of any current or reserved license plate, and must meet the​
25.34requirements in paragraph (d).​
25​Sec. 29.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 26.1 Sec. 30. Minnesota Statutes 2024, section 168.12, subdivision 2b, is amended to read:​
26.2 Subd. 2b.Firefighters; special plates, rules.(a) The commissioner shall issue special​
26.3plates, or a single license plate in the case of a motorcycle plate, to any applicant who:​
26.4 (1) is a member of a fire department receiving state aid under chapter 69, has a letter​
26.5from the fire chief, and is an owner of a passenger automobile, a one-ton pickup truck, or​
26.6a motorcycle;​
26.7 (2) pays a fee in the amount specified for special plates under subdivision 5, and any​
26.8other fees required by this chapter; and​
26.9 (3) pays the registration tax required by this chapter for the motor vehicle; and​
26.10 (4) (3) complies with this chapter and rules governing the registration of motor vehicles​
26.11and licensing of drivers.​
26.12 (b) In lieu of the identification required under subdivision 1, the special plates must bear​
26.13an emblem of a Maltese Cross together with any numbers or characters prescribed by the​
26.14commissioner.​
26.15 (c) Special plates issued under this subdivision may only be used during the period that​
26.16the owner of the motor vehicle is a member of a fire department as specified in this​
26.17subdivision. When the individual to whom the special plates were issued is no longer a​
26.18member of a fire department or when the motor vehicle ownership is transferred, the owner​
26.19shall remove the special plates from the motor vehicle. If the commissioner receives written​
26.20notification that an individual is no longer qualified for these special plates, the commissioner​
26.21shall invalidate the plates and notify the individual of this action. The individual may retain​
26.22the plate only upon demonstrating compliance with the qualifications of this subdivision.​
26.23Upon removal or invalidation of the special plates or special motorcycle plate, the owner​
26.24or purchaser of the motor vehicle shall obtain regular plates, a regular motorcycle plate, or​
26.25special plates for the proper registration classification for the motor vehicle.​
26.26 (d) A special motorcycle license plate issued under this subdivision must be the same​
26.27size as a standard motorcycle license plate.​
26.28 (e) Upon payment of a fee of $5, plates issued under this subdivision for a passenger​
26.29automobile or truck may be transferred to another passenger automobile or truck owned or​
26.30jointly owned by the person to whom the plates were issued. On payment of a fee of $5, a​
26.31plate issued under this subdivision for a motorcycle may be transferred to another motorcycle​
26.32owned or jointly owned by the person to whom the plate was issued.​
26​Sec. 30.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 27.1 (f) The commissioner may adopt rules under the Administrative Procedure Act, sections​
27.214.001 to 14.69, to govern the issuance and use of the special plates authorized in this​
27.3subdivision.​
27.4 Sec. 31. Minnesota Statutes 2024, section 168.12, subdivision 2c, is amended to read:​
27.5 Subd. 2c.National Guard; special plates, rules.(a) The commissioner shall issue​
27.6special plates to any applicant who:​
27.7 (1) is a regularly enlisted, commissioned, or retired member of the Minnesota National​
27.8Guard, other than an inactive member who is not a retired member, and is an owner of a​
27.9passenger automobile;​
27.10 (2) pays a fee in the amount specified for special plates under subdivision 5, and any​
27.11other fees required by this chapter; and​
27.12 (3) pays the registration tax required by this chapter; and​
27.13 (4) (3) complies with this chapter and rules governing the registration of motor vehicles​
27.14and licensing of drivers.​
27.15 (b) The adjutant general shall design the emblem for these special plates subject to the​
27.16approval of the commissioner.​
27.17 (c) Special plates issued under this subdivision may only be used during the period that​
27.18the owner of the motor vehicle is an active or retired member of the Minnesota National​
27.19Guard as specified in this subdivision. When the individual to whom the special plates were​
27.20issued is no longer an active or retired member of the Minnesota National Guard, the special​
27.21plates must be removed from the vehicle by the owner. If the commissioner receives written​
27.22notification that an individual is no longer qualified for these special plates, the commissioner​
27.23shall invalidate the plates and notify the individual of this action. The individual may retain​
27.24the plate only upon demonstrating compliance with the qualifications of this subdivision.​
27.25Upon removal or invalidation of the special plates, either the owner or purchaser of the​
27.26motor vehicle shall obtain regular plates for the motor vehicle.​
27.27 (d) While the person is an active or retired member of the Minnesota National Guard,​
27.28plates issued pursuant to this subdivision may be transferred to another motor vehicle owned​
27.29by that individual upon payment of a fee of $5.​
27.30 (e) For purposes of this subdivision, "retired member" means an individual placed on​
27.31the roll of retired officers or roll of retired enlisted members in the Office of the Adjutant​
27.32General under section 192.18 and who is not deceased.​
27​Sec. 31.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 28.1 (f) The commissioner may adopt rules under the Administrative Procedure Act to govern​
28.2the issuance and use of the special plates authorized by this subdivision.​
28.3 Sec. 32. Minnesota Statutes 2024, section 168.12, subdivision 2d, is amended to read:​
28.4 Subd. 2d.Ready Reserve; special plates, rules.(a) The commissioner shall issue special​
28.5plates to an applicant who:​
28.6 (1) is not eligible for special National Guard plates under subdivision 2c, is a member​
28.7of the United States armed forces ready reserve as described in United States Code, title​
28.810, section 10142 or 10143, or a retired reserve as described in United States Code, title​
28.910, section 10154, and is an owner of a passenger automobile;​
28.10 (2) pays a fee in the amount specified for special plates under subdivision 5, and any​
28.11other fees required by this chapter; and​
28.12 (3) pays the registration tax required by this chapter; and​
28.13 (4) (3) complies with this chapter and rules governing the registration of motor vehicles​
28.14and licensing of drivers.​
28.15 (b) The commissioner of veterans affairs shall design the emblem for these special plates​
28.16subject to the approval of the commissioner.​
28.17 (c) Special plates issued under this subdivision may only be used during the period that​
28.18the owner of the motor vehicle is a member of the ready reserve. When the owner is no​
28.19longer a member, the special plates must be removed from the motor vehicle by the owner.​
28.20If the commissioner receives written notification that an individual is no longer qualified​
28.21for these special plates, the commissioner shall invalidate the plates and notify the individual​
28.22of this action. The individual may retain the plate only upon demonstrating compliance with​
28.23the qualifications of this subdivision. On removal or invalidation of the special plates, either​
28.24the owner or purchaser of the motor vehicle shall obtain regular plates for the motor vehicle.​
28.25While the owner is a member of the ready reserve, plates issued under this subdivision may​
28.26be transferred to another motor vehicle owned by that individual on paying a fee of $5.​
28.27 (d) The commissioner may adopt rules under the Administrative Procedure Act to govern​
28.28the issuance and use of the special plates authorized by this subdivision.​
28.29Sec. 33. Minnesota Statutes 2024, section 168.12, subdivision 2e, is amended to read:​
28.30 Subd. 2e.Volunteer ambulance attendants; special plates.(a) The commissioner shall​
28.31issue special license plates to an applicant who:​
28​Sec. 33.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 29.1 (1) is a volunteer ambulance attendant as defined in section 144E.001, subdivision 15,​
29.2and owns a motor vehicle taxed registered as a passenger automobile;​
29.3 (2) pays the registration tax required by this chapter for the motor vehicle;​
29.4 (3) (2) pays a fee in the amount specified for special plates under subdivision 5, and any​
29.5other fees required by this chapter; and​
29.6 (4) (3) complies with this chapter and rules governing the registration of motor vehicles​
29.7and licensing of drivers.​
29.8 (b) An individual may use special plates issued under this subdivision only during the​
29.9period that the individual is a volunteer ambulance attendant. When the individual to whom​
29.10the special plates were issued ceases to be a volunteer ambulance attendant, the individual​
29.11shall remove each set of special plates issued. If the commissioner receives written​
29.12notification that an individual is no longer qualified for these special plates, the commissioner​
29.13shall invalidate the plates and notify the individual of this action. The individual may retain​
29.14the plate only upon demonstrating compliance with the qualifications of this subdivision.​
29.15When ownership of the motor vehicle is transferred, the individual shall remove the special​
29.16plates from that motor vehicle. On removal or invalidation of the special plates, the owner​
29.17or purchaser of the motor vehicle shall obtain regular plates for the motor vehicle. Special​
29.18plates issued under this subdivision may be transferred to another motor vehicle owned by​
29.19the volunteer ambulance attendant on payment of a fee of $5.​
29.20 (c) The commissioner may adopt rules governing the design, issuance, and sale of the​
29.21special plates authorized by this subdivision.​
29.22Sec. 34. Minnesota Statutes 2024, section 168.12, subdivision 2f, is amended to read:​
29.23 Subd. 2f.Original license plates.(a) On application of the owner and in lieu of issuing​
29.24plates under subdivision 1 to a motor vehicle registered and taxed as a passenger automobile,​
29.25the commissioner may assign to the motor vehicle original Minnesota registration plates​
29.26issued in the same year as the model year of the motor vehicle, if (1) the original plates are​
29.27at least 20 years old, (2) the owner of the motor vehicle has the original plates in possession​
29.28at the time of the application, and (3) the owner provides the plate number to the​
29.29commissioner.​
29.30 (b) Plates displayed under this subdivision, including stickers applied to the plates, must​
29.31be clearly legible and must be displayed on the motor vehicle.​
29.32 (c) The commissioner shall not assign the registration number on the original plates to​
29.33the motor vehicle if the commissioner determines that the number on the original plate is​
29​Sec. 34.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 30.1identical to the number on any plate in the current or reserved numbering system used by​
30.2the commissioner.​
30.3 (d) Despite subdivision 1, an original plate whose number has been assigned under this​
30.4subdivision may be displayed for as long as the plates, including tabs and stickers on the​
30.5plates, are clearly legible and the number is not subsequently used by the commissioner as​
30.6a plate number in a registration numbering system.​
30.7 (e) Despite subdivision 1, original plates assigned under this subdivision need not bear​
30.8a tab or sticker to indicate the month or year of registration if the motor vehicle carries the​
30.9registration certificate issued under section 168.11 at all times when the motor vehicle is​
30.10operated on the public highways.​
30.11 (f) The commissioner may charge a fee for receiving an application and assigning original​
30.12plate numbers.​
30.13Sec. 35. Minnesota Statutes 2024, section 168.12, subdivision 5, is amended to read:​
30.14 Subd. 5.Additional fee.(a) In addition to any fee otherwise authorized or any tax​
30.15otherwise imposed upon any vehicle, the payment of which is required as a condition to the​
30.16issuance of any plate or plates, the commissioner shall impose the fee specified in paragraph​
30.17(b) that is calculated to cover the cost of manufacturing and issuing the plate or plates,​
30.18except for plates issued to disabled veterans as defined in section 168.031 and plates issued​
30.19pursuant to section 168.124, 168.125, or 168.27, subdivisions 16 and 17, for passenger​
30.20automobiles. The commissioner shall issue graphic design plates only for vehicles registered​
30.21pursuant to section 168.017 and registered recreational vehicles registered pursuant to section​
30.22168.013, subdivision 1g.​
30.23 (b) Unless otherwise specified or exempted by statute, the following plate and validation​
30.24sticker fees apply for the original, duplicate, or replacement issuance of a plate in a plate​
30.25year:​
Double​Single​30.26License Plate​
15.50​$​13.50​$​30.27 Regular and Disability​
15.50​$​13.50​$​30.28 Special​
15.50​$​13.50​$​30.29 Personalized (Replacement)​
15.50​$​13.50​$​30.30 Collector Category​
6.00​$​3.00​$​30.31 Emergency Vehicle Display​
2.50​$​30.32 Utility Trailer Self-Adhesive​
NA​100.00​$​30.33 Vertical Motorcycle Plate​
5.25​$​30.34 Replacement Dealer Plates​
30​Sec. 35.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 5.25​$​31.1 Replacement Tax Exempt Plates​
31.2Stickers​
1.50​$​1.50​$​31.3 Duplicate year​
2.50​$​31.4 International Fuel Tax Agreement​
31.5 (c) For vehicles that require two of the categories in paragraph (b), the registrar shall​
31.6only charge the higher of the two fees and not a combined total.​
31.7 Sec. 36. Minnesota Statutes 2024, section 168.123, subdivision 1, is amended to read:​
31.8 Subdivision 1.General requirements; fees.(a) On payment of a fee in the amount​
31.9specified for special plates under section 168.12, subdivision 5, for each set of two plates,​
31.10or for a single plate in the case of a motorcycle plate, payment of the registration tax required​
31.11by law, and compliance with other applicable laws relating to vehicle registration and​
31.12licensing, as applicable, the commissioner shall issue:​
31.13 (1) special veteran's plates to an applicant who served in the active military service in a​
31.14branch of the armed forces of the United States or of a nation or society allied with the​
31.15United States in conducting a foreign war, was discharged under honorable conditions, and​
31.16is a registered owner of a passenger automobile, recreational motor vehicle, or one-ton​
31.17pickup truck, but which is not a commercial motor vehicle as defined in section 169.011,​
31.18subdivision 16; or​
31.19 (2) a veteran's special motorcycle plate as described in subdivision 2, paragraph (a), (e),​
31.20(f), (h), (i), (j), or (m), or another special plate designed by the commissioner to an applicant​
31.21who is a registered owner of a motorcycle and meets the criteria listed in this paragraph and​
31.22in subdivision 2, paragraph (a), (e), (f), (h), (i), (j), or (m). Plates issued under this clause​
31.23must be the same size as regular motorcycle plates. Special motorcycle license plates issued​
31.24under this clause are not subject to section 168.1293.​
31.25 (b) The additional fee is payable for each set of veteran's plates, is payable only when​
31.26the plates are issued, and is not payable in a year in which stickers are issued instead of​
31.27plates.​
31.28 (c) The veteran must have a certified copy of the veteran's discharge papers, indicating​
31.29character of discharge, at the time of application. If an applicant served in the active military​
31.30service in a branch of the armed forces of a nation or society allied with the United States​
31.31in conducting a foreign war and is unable to obtain a record of that service and discharge​
31.32status, the commissioner of veterans affairs may certify the applicant as qualified for the​
31.33veterans' plates provided under this section.​
31​Sec. 36.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 32.1 Sec. 37. Minnesota Statutes 2024, section 168.1235, subdivision 1, is amended to read:​
32.2 Subdivision 1.General requirements; fees.(a) The commissioner must issue a special​
32.3plate emblem for each plate to an applicant who:​
32.4 (1) is a member of a congressionally chartered veterans service organization and is a​
32.5registered owner of a passenger automobile, pickup truck, van, or self-propelled recreational​
32.6vehicle, or is a congressionally chartered veterans service organization that is the registered​
32.7owner of a passenger automobile, pickup truck, van, or self-propelled recreational vehicle;​
32.8 (2) pays the registration tax required by law;​
32.9 (3) (2) pays a fee in the amount specified for special plates under section 168.12,​
32.10subdivision 5, for each set of two plates, and any other fees required by this chapter; and​
32.11 (4) (3) complies with this chapter and rules governing the registration of motor vehicles​
32.12and licensing of drivers.​
32.13 (b) The additional fee is payable at the time of initial application for the special plate​
32.14emblem and when the plates must be replaced or renewed.​
32.15 (c) The applicant must present a valid card indicating membership in the American​
32.16Legion, Veterans of Foreign Wars, or Disabled American Veterans.​
32.17Sec. 38. Minnesota Statutes 2024, section 168.1255, subdivision 1, is amended to read:​
32.18 Subdivision 1.General requirements and procedures.The commissioner shall issue​
32.19special veteran contribution plates or a single motorcycle plate to an applicant who:​
32.20 (1) is a veteran, as defined in section 197.447;​
32.21 (2) is a registered owner of a passenger automobile as defined in section 168.002,​
32.22subdivision 24, recreational vehicle as defined in section 168.002, subdivision 27, one-ton​
32.23pickup truck as defined in section 168.002, subdivision 21b, or motorcycle as defined in​
32.24section 168.002, subdivision 19;​
32.25 (3) pays a fee in the amount specified for special plates under section 168.12, subdivision​
32.265;​
32.27 (4) pays the registration tax required under section 168.013;​
32.28 (5) (4) pays the fees required under this chapter;​
32.29 (6) (5) pays an additional onetime World War II memorial contribution of $30, which​
32.30the department shall retain until all start-up costs associated with the development and​
32​Sec. 38.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 33.1issuing of the plates have been recovered, after which the commissioner shall deposit​
33.2contributions in the World War II donation match account; and​
33.3 (7) (6) complies with this chapter and rules governing the registration of motor vehicles​
33.4and licensing of drivers.​
33.5 Sec. 39. Minnesota Statutes 2024, section 168.1256, subdivision 1, is amended to read:​
33.6 Subdivision 1.Issuance of plates.The commissioner shall issue retired law enforcement​
33.7special plates or a single motorcycle plate to an applicant who:​
33.8 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup​
33.9truck, motorcycle, or recreational vehicle;​
33.10 (2) is a retired peace officer as defined in section 626.84, subdivision 1, paragraph (c)​
33.11or (d);​
33.12 (3) provides a letter from the chief law enforcement officer affirming that the applicant​
33.13is a retired peace officer who served ten or more years and separated in good standing;​
33.14 (4) pays a fee in the amount specified for special plates under section 168.12, subdivision​
33.155, for each set of plates, along with any other fees required by this chapter; and​
33.16 (5) pays the registration tax as required under section 168.013; and​
33.17 (6) (5) complies with this chapter and rules governing registration of motor vehicles and​
33.18licensing of drivers.​
33.19Sec. 40. Minnesota Statutes 2024, section 168.1258, subdivision 1, is amended to read:​
33.20 Subdivision 1.Issuance of plates.The commissioner must issue "Lions Clubs​
33.21International" special plates or a single motorcycle plate to an applicant who:​
33.22 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup​
33.23truck, motorcycle, or recreational vehicle;​
33.24 (2) pays a fee in the amount specified under section 168.12, subdivision 5, along with​
33.25any other fees required by this chapter;​
33.26 (3) pays the registration tax as required under section 168.013;​
33.27 (4) (3) contributes a minimum of $25 upon initial application and $5 annually to the​
33.28Lions Clubs International account; and​
33.29 (5) (4) complies with this chapter and rules governing registration of motor vehicles and​
33.30licensing of drivers.​
33​Sec. 40.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 34.1 Sec. 41. Minnesota Statutes 2024, section 168.1259, subdivision 2, is amended to read:​
34.2 Subd. 2.General requirements and procedures.(a) The commissioner must issue​
34.3Minnesota professional sports team philanthropy plates to an applicant who:​
34.4 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup​
34.5truck, motorcycle, or recreational vehicle;​
34.6 (2) pays an additional fee in the amount specified for special plates under section 168.12,​
34.7subdivision 5;​
34.8 (3) pays the registration tax required under section 168.013;​
34.9 (4) (3) pays the fees required under this chapter;​
34.10 (5) (4) contributes a minimum of $30 annually to the professional sports team​
34.11philanthropy account; and​
34.12 (6) (5) complies with this chapter and rules governing registration of motor vehicles and​
34.13licensing of drivers.​
34.14 (b) Minnesota professional sports team philanthropy plates may be personalized according​
34.15to section 168.12, subdivision 2a.​
34.16Sec. 42. Minnesota Statutes 2024, section 168.127, subdivision 2, is amended to read:​
34.17 Subd. 2.Annual registration period.The annual registration period for vehicles in the​
34.18fleet is determined by the commissioner. The applicant must provide all information​
34.19necessary to qualify as a fleet registrant, including a list of all vehicles in the fleet. On initial​
34.20registration, all taxes and fees for vehicles in the fleet must be reassessed based on the​
34.21expiration date.​
34.22Sec. 43. Minnesota Statutes 2024, section 168.127, subdivision 5, is amended to read:​
34.23 Subd. 5.Renewal of fleet registration.On the renewal of a fleet registration, the​
34.24registrant must pay full licensing fees for every vehicle registered in the preceding year​
34.25unless the vehicle has been properly deleted from the fleet. In order to delete a vehicle from​
34.26a fleet, the fleet registrant must surrender to the commissioner the registration card and​
34.27license plates. The commissioner may authorize alternative methods of deleting vehicles​
34.28from a fleet, including destruction of the license plates and registration cards. If the card or​
34.29license plates are lost or stolen, the fleet registrant must submit a sworn statement stating​
34.30the circumstances for the inability to surrender the card, stickers, and license plates. A fleet​
34.31registrant who fails to renew the licenses issued under this section or fails to report the​
34​Sec. 43.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 35.1removal of vehicles from the fleet within 30 days of the vehicles' removal must pay a penalty​
35.2of 20 percent of the total tax fees due on the fleet. The penalty must be paid within 30 days​
35.3after it is assessed.​
35.4 Sec. 44. Minnesota Statutes 2024, section 168.128, subdivision 2, is amended to read:​
35.5 Subd. 2.Plates.(a) A person who operates a limousine for other than personal use shall​
35.6register the motor vehicle as provided in this section. A person who operates a limousine​
35.7for personal use may apply for limousine plates.​
35.8 (b) The commissioner shall issue limousine plates to the registered owner of a limousine​
35.9who:​
35.10 (1) certifies that an insurance policy or policies under section 65B.135, in the minimum​
35.11aggregate amount required under that section, is in effect for the entire period of the​
35.12registration;​
35.13 (2) provides the commissioner with proof that the passenger automobile registration tax​
35.14and a fee in the amount specified for special plates under section 168.12, subdivision 5,​
35.15have has been paid for each limousine receiving limousine plates; and​
35.16 (3) complies with this chapter and rules governing the registration of motor vehicles and​
35.17licensing of drivers.​
35.18 (c) The limousine plates must be designed to specifically identify the vehicle as a​
35.19limousine and must be clearly marked with the letters "LM." Limousine plates may not be​
35.20transferred upon sale of the limousine, but may be transferred to another limousine owned​
35.21by the same person upon notifying the commissioner and paying a $5 transfer fee.​
35.22Sec. 45. Minnesota Statutes 2024, section 168.1282, subdivision 1, is amended to read:​
35.23 Subdivision 1.Issuance of plates.The commissioner must issue "Start Seeing​
35.24Motorcycles" special license plates or a single motorcycle plate to an applicant who:​
35.25 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup​
35.26truck, motorcycle, or recreational vehicle;​
35.27 (2) pays a fee in the amount specified for special plates under section 168.12, subdivision​
35.285, for each set of plates;​
35.29 (3) pays the registration tax as required under section 168.013, along with any other fees​
35.30required by this chapter;​
35​Sec. 45.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 36.1 (4) (3) contributes a minimum of $10 annually to the motorcycle safety account, created​
36.2under section 171.06, subdivision 2a; and​
36.3 (5) (4) complies with this chapter and rules governing registration of motor vehicles and​
36.4licensing of drivers.​
36.5 Sec. 46. Minnesota Statutes 2024, section 168.1284, subdivision 1, is amended to read:​
36.6 Subdivision 1.Issuance of plates.The commissioner must issue Minnesota 100 Club​
36.7special plates or a single motorcycle plate to an applicant who:​
36.8 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup​
36.9truck, motorcycle, or recreational vehicle;​
36.10 (2) pays the registration tax as required under section 168.013;​
36.11 (3) (2) pays a fee in the amount specified under section 168.12, subdivision 5, for each​
36.12set of plates, along with any other fees required by this chapter;​
36.13 (4) (3) contributes a minimum of $40 annually to the Minnesota 100 Club account; and​
36.14 (5) (4) complies with this chapter and rules governing registration of motor vehicles and​
36.15licensing of drivers.​
36.16Sec. 47. Minnesota Statutes 2024, section 168.1284, subdivision 5, is amended to read:​
36.17 Subd. 5.Contributions; account; appropriation.Contributions collected under​
36.18subdivision 1, clause (4) (3), must be deposited in the Minnesota 100 Club account, which​
36.19is established in the special revenue fund. Money in the account is annually appropriated​
36.20to the commissioner. This appropriation is first for the annual cost of administering the​
36.21account funds, and the remaining funds are for distribution to the Minnesota 100 Club to​
36.22further the organization's mission and purpose of providing charitable gifts and contributions.​
36.23Sec. 48. Minnesota Statutes 2024, section 168.1285, subdivision 1, is amended to read:​
36.24 Subdivision 1.Issuance of plates.The commissioner must issue Minnesota agriculture​
36.25special plates or a single motorcycle plate to an applicant who:​
36.26 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup​
36.27truck, motorcycle, or recreational vehicle;​
36.28 (2) pays a fee in the amount specified under section 168.12, subdivision 5, for each set​
36.29of plates, along with any other fees required by this chapter;​
36.30 (3) pays the registration tax as required under section 168.013;​
36​Sec. 48.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 37.1 (4) (3) contributes a minimum of $20 annually to the Minnesota agriculture account;​
37.2and​
37.3 (5) (4) complies with this chapter and rules governing registration of motor vehicles and​
37.4licensing of drivers.​
37.5 Sec. 49. Minnesota Statutes 2024, section 168.1285, subdivision 5, is amended to read:​
37.6 Subd. 5.Contributions; account; appropriation.Contributions collected under​
37.7subdivision 1, clause (4) (3), must be deposited in the Minnesota agriculture account, which​
37.8is established in the special revenue fund. Money in the account is appropriated to the​
37.9commissioner of public safety. This appropriation is first for the annual cost of administering​
37.10the account funds, and the remaining funds are for distribution to (1) the Minnesota FFA​
37.11Foundation to support the mission of the foundation, and (2) the University of Minnesota​
37.12Extension Service to support Minnesota 4-H programming and activities. The commissioner​
37.13must annually consult with the Minnesota FFA Foundation and the University of Minnesota​
37.14Extension Service for recommendations regarding how to allocate funds.​
37.15Sec. 50. Minnesota Statutes 2024, section 168.1286, subdivision 1, is amended to read:​
37.16 Subdivision 1.Issuance of plates.The commissioner must issue honorary consul special​
37.17plates or a single motorcycle plate to an applicant who:​
37.18 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup​
37.19truck, motorcycle, or recreational vehicle;​
37.20 (2) is recognized as an honorary consular official appointed by the respective government​
37.21to serve in Minnesota, and who provides a letter from the Minnesota Consular Corps;​
37.22 (3) pays a fee in the amount specified for special plates under section 168.12, subdivision​
37.235, for each set of plates, along with any other fees required by this chapter; and​
37.24 (4) pays the registration tax as required under section 168.013; and​
37.25 (5) (4) complies with this chapter and rules governing registration of motor vehicles and​
37.26licensing of drivers.​
37.27Sec. 51. Minnesota Statutes 2024, section 168.1287, subdivision 1, is amended to read:​
37.28 Subdivision 1.Issuance of plates.The commissioner must issue blackout special license​
37.29plates or a single motorcycle plate to an applicant who:​
37​Sec. 51.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 38.1 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup​
38.2truck, motorcycle, or recreational vehicle;​
38.3 (2) pays an additional fee in the amount specified for special plates under section 168.12,​
38.4subdivision 5;​
38.5 (3) pays the registration tax as required under section 168.013;​
38.6 (4) (3) pays the fees required under this chapter;​
38.7 (5) (4) contributes a minimum of $30 annually to the driver and vehicle services operating​
38.8account; and​
38.9 (6) (5) complies with this chapter and rules governing registration of motor vehicles and​
38.10licensing of drivers.​
38.11Sec. 52. Minnesota Statutes 2024, section 168.1288, subdivision 1, is amended to read:​
38.12 Subdivision 1.Issuance of plates.The commissioner must issue Minnesota missing​
38.13and murdered Indigenous relatives special license plates or a single motorcycle plate to an​
38.14applicant who:​
38.15 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup​
38.16truck, motorcycle, or recreational vehicle;​
38.17 (2) pays an additional fee in the amount specified for special plates under section 168.12,​
38.18subdivision 5;​
38.19 (3) pays the registration tax as required under section 168.013;​
38.20 (4) (3) pays the fees required under this chapter;​
38.21 (5) (4) contributes a minimum of $25 annually to the Minnesota missing and murdered​
38.22Indigenous relatives account; and​
38.23 (6) (5) complies with this chapter and rules governing registration of motor vehicles and​
38.24licensing of drivers.​
38.25Sec. 53. Minnesota Statutes 2024, section 168.129, subdivision 1, is amended to read:​
38.26 Subdivision 1.General requirements and procedures.The commissioner shall issue​
38.27special collegiate plates to an applicant who:​
38.28 (1) is a registered owner of a passenger automobile;​
38​Sec. 53.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 39.1 (2) pays a fee as specified in section 168.12, subdivision 5, to cover the costs of handling​
39.2and manufacturing the plates;​
39.3 (3) pays the registration tax required under section 168.013;​
39.4 (4) (3) pays the fees required under this chapter;​
39.5 (5) (4) contributes at least $25 annually to the scholarship account established in​
39.6subdivision 6; and​
39.7 (6) (5) complies with this chapter and rules governing registration of motor vehicles and​
39.8licensing of drivers.​
39.9 Sec. 54. Minnesota Statutes 2024, section 168.1294, subdivision 1, is amended to read:​
39.10 Subdivision 1.Issuance of plates.The commissioner shall issue special law enforcement​
39.11memorial license plates or a single motorcycle plate to an applicant who:​
39.12 (1) is a registered owner of a passenger automobile, noncommercial one-ton pickup​
39.13truck, motorcycle, or recreational motor vehicle;​
39.14 (2) pays an additional fee in the amount specified for special plates under section 168.12,​
39.15subdivision 5, for each set of plates;​
39.16 (3) pays the registration tax as required under section 168.013, along with any other fees​
39.17required by this chapter;​
39.18 (4) (3) contributes $25 upon initial application and a minimum of $5 annually to the​
39.19Minnesota law enforcement memorial account; and​
39.20 (5) (4) complies with this chapter and rules governing registration of motor vehicles and​
39.21licensing of drivers.​
39.22Sec. 55. Minnesota Statutes 2024, section 168.1294, subdivision 6, is amended to read:​
39.23 Subd. 6.Contributions; memorial account; appropriation.Contributions collected​
39.24under subdivision 1, clause (4) (3), must be deposited in the Minnesota law enforcement​
39.25memorial account, which is established in the special revenue fund. Money in the account​
39.26is appropriated to the commissioner of public safety. This appropriation is first for the annual​
39.27cost of administering the account funds, and the remaining funds are for distribution to the​
39.28Minnesota Law Enforcement Memorial Association. By August 15 of each year, the​
39.29commissioner must distribute all funds remaining to the association. The association must​
39.30use the funds to further the mission of the association in assisting the families and home​
39.31agencies of Minnesota law enforcement officers who have died in the line of duty. By​
39​Sec. 55.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 40.1January 15 of each year, the association must submit a report to the commissioner of public​
40.2safety and to the chairs and ranking minority members of the legislative committees with​
40.3jurisdiction over transportation policy and finance. The report must include an itemized list​
40.4of each expenditure the association made with the funds received under this section for the​
40.5previous calendar year.​
40.6 Sec. 56. Minnesota Statutes 2024, section 168.1295, subdivision 1, is amended to read:​
40.7 Subdivision 1.General requirements and procedures.(a) The commissioner shall​
40.8issue state parks and trails plates to an applicant who:​
40.9 (1) is a registered owner of a passenger automobile, recreational vehicle, one-ton pickup​
40.10truck, or motorcycle;​
40.11 (2) pays a fee in the amount specified for special plates under section 168.12, subdivision​
40.125;​
40.13 (3) pays the registration tax required under section 168.013;​
40.14 (4) (3) pays the fees required under this chapter;​
40.15 (5) (4) contributes a minimum of $60 annually to the state parks and trails donation​
40.16account established in section 85.056; and​
40.17 (6) (5) complies with this chapter and rules governing registration of motor vehicles and​
40.18licensing of drivers.​
40.19 (b) The state parks and trails plate application must indicate that the contribution specified​
40.20under paragraph (a), clause (5) (4), is a minimum contribution to receive the plate and that​
40.21the applicant may make an additional contribution to the account.​
40.22 (c) State parks and trails plates may be personalized according to section 168.12,​
40.23subdivision 2a.​
40.24Sec. 57. Minnesota Statutes 2024, section 168.1295, subdivision 5, is amended to read:​
40.25 Subd. 5.Contribution and fees credited.Contributions under subdivision 1, paragraph​
40.26(a), clause (5) (4), must be paid to the commissioner and credited to the state parks and trails​
40.27donation account established in section 85.056. The other fees collected under this section​
40.28must be deposited in the driver and vehicle services operating account under section​
40.29299A.705.​
40​Sec. 57.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 41.1 Sec. 58. Minnesota Statutes 2024, section 168.1296, subdivision 1, is amended to read:​
41.2 Subdivision 1.General requirements and procedures.(a) The commissioner shall​
41.3issue critical habitat plates to an applicant who:​
41.4 (1) is a registered owner of a passenger automobile or recreational vehicle;​
41.5 (2) pays a fee in the amount specified for special plates under section 168.12, subdivision​
41.65;​
41.7 (3) pays the registration tax required under section 168.013;​
41.8 (4) (3) pays the fees required under this chapter;​
41.9 (5) (4) contributes a minimum of $30 annually to the Minnesota critical habitat private​
41.10sector matching account established in section 84.943; and​
41.11 (6) (5) complies with this chapter and rules governing registration of motor vehicles and​
41.12licensing of drivers.​
41.13 (b) The critical habitat plate application must indicate that the annual contribution​
41.14specified under paragraph (a), clause (5) (4), is a minimum contribution to receive the plate​
41.15and that the applicant may make an additional contribution to the account.​
41.16 (c) Special critical habitat license plates, the designs for which are selected under​
41.17subdivision 2, may be personalized according to section 168.12, subdivision 2a.​
41.18Sec. 59. Minnesota Statutes 2024, section 168.1296, subdivision 5, is amended to read:​
41.19 Subd. 5.Contribution and fees credited.Contributions under subdivision 1, paragraph​
41.20(a), clause (5) (4), must be paid to the commissioner and credited to the Minnesota critical​
41.21habitat private sector matching account established in section 84.943. The fees collected​
41.22under this section must be deposited in the driver and vehicle services operating account​
41.23under section 299A.705.​
41.24Sec. 60. Minnesota Statutes 2024, section 168.1298, subdivision 1, is amended to read:​
41.25 Subdivision 1.General requirements and procedures.(a) The commissioner shall​
41.26issue special "Support Our Troops" license plates to an applicant who:​
41.27 (1) is an owner of a passenger automobile, one-ton pickup truck, recreational vehicle,​
41.28or motorcycle;​
41.29 (2) pays a fee in the amount specified for special plates under section 168.12, subdivision​
41.305;​
41​Sec. 60.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 42.1 (3) pays the registration tax required under section 168.013;​
42.2 (4) (3) pays the fees required under this chapter;​
42.3 (5) (4) contributes a minimum of $30 annually to the Minnesota "Support Our Troops"​
42.4account established in section 190.19; and​
42.5 (6) (5) complies with laws and rules governing registration and licensing of vehicles​
42.6and drivers.​
42.7 (b) The license application under this section must indicate that the annual contribution​
42.8specified under paragraph (a), clause (5) (4), is a minimum contribution to receive the plates​
42.9and that the applicant may make an additional contribution to the account.​
42.10Sec. 61. Minnesota Statutes 2024, section 168.1298, subdivision 5, is amended to read:​
42.11 Subd. 5.Contribution and fees credited.Contributions under subdivision 1, paragraph​
42.12(a), clause (5) (4), must be paid to the commissioner and credited to the Minnesota "Support​
42.13Our Troops" account established in section 190.19. The fees collected under this section​
42.14must be deposited in the driver and vehicle services operating account under section​
42.15299A.705.​
42.16Sec. 62. Minnesota Statutes 2024, section 168.13, is amended to read:​
42.17 168.13 PROOF OF OWNERSHIP.​
42.18 (a) The registrar shall not approve an application and shall not issue number plates for​
42.19any motor vehicle, unless and until the title certificate issued under chapter 168A, or​
42.20registration certificate if not titled, is delivered to the registrar. The registrar must be satisfied​
42.21from the records that all taxes and fees due have been paid and that endorsements upon the​
42.22certificate are in writing and have been signed by the seller and purchaser.​
42.23 (b) The registrar shall not register and shall not issue number plates for a motor vehicle​
42.24brought into Minnesota from another state until:​
42.25 (1) a registration certificate or other evidence of title as may reasonably be required from​
42.26the registrant within that state is surrendered to the registrar in the same manner as certificates​
42.27of this state; or in lieu thereof.​
42.28 (2) the registrar receives evidence of the chain of ownership as will assure the payment​
42.29of the proper tax so long as the motor vehicle is in the state.​
42​Sec. 62.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 43.1 Sec. 63. Minnesota Statutes 2024, section 168.15, subdivision 1, is amended to read:​
43.2 Subdivision 1.Transfer of ownership.(a) Upon the transfer of ownership, destruction,​
43.3theft, dismantling, or permanent removal by the owner from this state of any vehicle​
43.4registered in accordance with this chapter, the right of the owner of the vehicle to use the​
43.5registration certificate and plates assigned to the vehicle expires.​
43.6 (b) When the ownership of a vehicle is transferred to another person required to register​
43.7the vehicle in this state, the transferor shall assign the registration tax paid to the credit of​
43.8the transferee unless the registration stickers are surrendered to the commissioner before​
43.9the first day of the new registration period.​
43.10 (c) (b) When seeking to become the owner by gift, trade, or purchase of any vehicle for​
43.11which a registration certificate has been issued under this chapter, a person shall join with​
43.12the registered owner in transmitting with the application for transfer of ownership, the​
43.13registration certificate, with the assignment and notice of sale duly executed.​
43.14 (d) (c) In case of loss of the title or certificate of registration of a vehicle not subject to​
43.15section 325E.15, the person shall make application to the commissioner with proof of loss​
43.16of the title as specified in section 168A.09 and assign a notice of sale of the vehicle on the​
43.17application for title as specified in section 168A.04.​
43.18 (e) (d) Upon the transfer of any vehicle by a manufacturer or dealer, for use within the​
43.19state, whether by sale, lease, or otherwise, the transferor shall, within ten days after the​
43.20transfer, file with the commissioner (1) a notice containing the date of transfer, a description​
43.21of the vehicle, and the transferee's name and residence address in the state or if not a natural​
43.22person then the transferee's business and mailing address, and (2) the transferee's application​
43.23for registration.​
43.24Sec. 64. Minnesota Statutes 2024, section 168.17, is amended to read:​
43.25 168.17 SUSPENSION OF REGISTRATION.​
43.26 (a) All registrations and issue issuance of number plates shall be subject to amendment,​
43.27suspension, modification or revocation by the registrar summarily for any violation of or​
43.28neglect to comply with the provisions of this chapter or when the transferee fails to comply​
43.29with section 168A.10, subdivision 2, within 30 days of the date of sale.​
43.30 (b) The registrar may suspend the registration of a motor vehicle if the tax fees on the​
43.31vehicle was were paid by means of a dishonored check to a deputy motor vehicle registrar.​
43.32The registrar may continue a suspension under this paragraph until the registrar is informed​
43.33by the deputy motor vehicle registrar that the dishonored check has been paid in full.​
43​Sec. 64.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 44.1 (c) In any case where the proper registration of a motor vehicle is dependent upon​
44.2procuring information entailing such delay as to unreasonably deprive the owner of the use​
44.3of the motor vehicle, the registrar may issue a tax receipt and plates conditionally.​
44.4 (d) In any case when revoking a registration for cause, the registrar shall have authority​
44.5to demand the return of the number plates and registration certificates, and, if necessary, to​
44.6seize the number plates issued for such registration.​
44.7 Sec. 65. Minnesota Statutes 2024, section 168.181, subdivision 1, is amended to read:​
44.8 Subdivision 1.Authority; conditions and limitations.Notwithstanding any provision​
44.9of law to the contrary or inconsistent herewith, the registrar of motor vehicles with the​
44.10approval of the attorney general is hereby empowered to make agreements with the duly​
44.11authorized representatives of the other states, District of Columbia, territories and possessions​
44.12of the United States, or arrangements with foreign countries or provinces exempting the​
44.13residents of such other states, districts, territories and possessions, and foreign countries or​
44.14provinces using the public streets and highways of this state from the payment of any or all​
44.15motor vehicle taxes or fees imposed by this chapter, subject to the following conditions and​
44.16limitations:​
44.17 (1) upon condition that the exemption provided herein shall be operative as to a motor​
44.18vehicle owned by a nonresident only to the extent that under the laws of the state, district,​
44.19territory or possession, or foreign country or province of residence like exemptions are​
44.20granted to motor vehicles registered under the laws and owned by residents of Minnesota;​
44.21 (2) upon condition that any such motor vehicle so operated in this state by any such​
44.22nonresident shall at all times carry and display all license number plates or like insignia​
44.23required by the laws of the state, district, territory or possession, or foreign country or​
44.24province of residence;​
44.25 (3) upon condition that the exemptions provided herein shall not apply to a passenger​
44.26automobile or travel trailer owned by a resident of any state, district, territory or possession,​
44.27or foreign country or province temporarily residing in this state while gainfully employed​
44.28on the same job for a period of six months or more;​
44.29 (4) upon condition that the exemptions provided herein shall not apply to motor vehicles​
44.30owned by nonresidents including any foreign corporation and used for carrying on intrastate​
44.31commerce within this state. Such nonresident or foreign corporation shall be required to​
44.32register each such vehicle and pay the same tax fees and penalties if any therefor as is​
44.33required with reference to like vehicles owned by residents of Minnesota;​
44​Sec. 65.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 45.1 (5) upon condition that the exemption provided herein shall not apply to a truck, tractor,​
45.2truck-tractor, or semitrailer, except two-wheeled trailers of less than 3,000 pounds carrying​
45.3capacity, if (i) the class of its registration does not permit to it a statewide operation in the​
45.4state of its registration, or if (ii) the registration fee or tax for which it is registered is​
45.5computed on a mileage basis, or if (iii) its gross weight exceeds the gross weight for which​
45.6it is registered in the state, district, territory or possession, or foreign country or province​
45.7of its registration;​
45.8 (6) upon condition that nonresident owners of commercial vehicles, including trucks,​
45.9truck-tractors, trailers, semitrailers, and buses domiciled in a foreign state, district, territory​
45.10or possession, or foreign country or province, and bringing such vehicles into the state of​
45.11Minnesota for the purpose of doing interstate business shall be required to comply with all​
45.12the laws and regulations as to payment of taxes fees applicable to like vehicles owned by​
45.13Minnesota residents unless the state, district, territory or possession, or foreign country or​
45.14province grants full reciprocity privileges comparable to that extended by this section and​
45.15sections 168.183 168.185 to 168.221. In the event a state, district, territory or possession,​
45.16or foreign country or province is not fully reciprocal as to taxes or fees on commercial​
45.17vehicles or buses operated in interstate commerce, then in that event such owners of foreign​
45.18commercial vehicles or buses shall be required to pay a tax fee in an amount similar to the​
45.19tax or fee of whatever character assessed by such other state, district, territory or possession,​
45.20or foreign country or province against vehicles registered in Minnesota and operated in​
45.21interstate commerce in that state, district, territory or possession, or foreign country or​
45.22province. It is further provided that such owners of foreign commercial vehicles and buses​
45.23subject to registration under the provisions of this clause shall make application for a permit​
45.24in which shall be set forth the conditions for operation of such vehicles in this state.​
45.25Sec. 66. Minnesota Statutes 2024, section 168.181, subdivision 2, is amended to read:​
45.26 Subd. 2.Exemption from tax or fee.Agreements made pursuant to this section may​
45.27also include exemption from taxes or fees on a vehicle owned by a person, firm, or​
45.28corporation licensed as a motor vehicle dealer or motor vehicle manufacturer in another​
45.29state or country when such vehicle is operated displaying the dealer plates or manufacturer​
45.30plates issued to such dealer or manufacturer by the jurisdiction of residence; provided,​
45.31however, that such operation is not for the purpose of soliciting the sale of vehicles within​
45.32this state other than at an auction conducted by a motor vehicle auctioneer licensed under​
45.33section 168.27. Greater privileges shall not be granted to such dealer or manufacturer than​
45.34permitted by the laws of the jurisdiction of residence. Nothing contained herein shall be​
45.35construed to apply to or vary the terms and conditions of sections 168.053 to 168.057.​
45​Sec. 66.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 46.1 Sec. 67. Minnesota Statutes 2024, section 168.187, subdivision 7, is amended to read:​
46.2 Subd. 7.Authority for registration agreements, arrangements or declarations.(a)​
46.3The commissioner of public safety may enter into any agreement or arrangement with the​
46.4duly authorized representatives of other states or make any independent declaration, granting​
46.5to vehicles or to owners of vehicles which are properly registered or licensed in another​
46.6state, benefits, privileges, and exemptions from the payment, wholly, or partially, of any​
46.7registration taxes, fees, or other charges imposed upon such vehicles or owners with respect​
46.8to the operation or ownership of such vehicles under the laws of this state, upon such​
46.9conditions as are specified therein, provided the terms or conditions of such agreement,​
46.10arrangement, or declaration are not inconsistent with any law of this state.​
46.11 (b) Any such agreement or arrangement shall be made in writing and shall provide that​
46.12vehicles properly registered or licensed in this state, when operated upon highways of the​
46.13other state, shall receive exemptions, benefits, and privileges of a similar kind or to a similar​
46.14degree as are extended to vehicles properly registered or licensed in such state when operated​
46.15in this state. Any such declaration shall contemplate and provide for mutual benefits,​
46.16reciprocal privileges or equitable treatment of the owners of vehicles registered in this and​
46.17the other state. Each such agreement, arrangement, or declaration shall, in the judgment of​
46.18the commissioner of public safety, be in the best interest of this state and the citizens thereof​
46.19and shall be fair and equitable with respect to the benefits which the agreement brings to​
46.20the economy of this state.​
46.21Sec. 68. Minnesota Statutes 2024, section 168.187, subdivision 27, is amended to read:​
46.22 Subd. 27.Prohibited operation.(a) The commissioner of public safety shall refuse to​
46.23issue a vehicle registration, license plate, or permit to a vehicle licensed under this section​
46.24if the vehicle is assigned to a commercial motor carrier who has been prohibited from​
46.25operating in interstate commerce by a federal agency with authority to do so under federal​
46.26law.​
46.27 (b) The commissioner of public safety may revoke the registration of a vehicle licensed​
46.28under this section if the vehicle is assigned to a commercial motor carrier who has been​
46.29prohibited from operating in interstate commerce by a federal agency with authority to do​
46.30so under federal law.​
46.31 (c) If the prohibition by the federal agency is rescinded, the commissioner of public​
46.32safety may reinstate a vehicle registration under this section if registration taxes and fees​
46.33have been paid.​
46​Sec. 68.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 47.1 Sec. 69. Minnesota Statutes 2024, section 168.221, is amended to read:​
47.2 168.221 COMMERCIAL VEHICLES; TAXES OR FEES.​
47.3 The registrar may promulgate such rules as may be necessary to accomplish the purpose​
47.4of section 168.181, subdivision 1, clause (6), as to the payment of partial taxes fees collectible​
47.5under sections 168.181 to 168.211 and this section and may waive any reciprocal agreement​
47.6required thereunder with any state, district, territory, or possession or arrangements with​
47.7foreign countries or provinces if under the laws of such state, district, territory, or possession​
47.8or foreign country or province residents of Minnesota are privileged to operate motor vehicles​
47.9upon the streets and highways of such state, district, territory, or possession or foreign​
47.10country or province without the payment of taxes or fees of any character whatsoever.​
47.11Sec. 70. Minnesota Statutes 2024, section 168.27, subdivision 28, is amended to read:​
47.12 Subd. 28.Distribution of plates and stickers.The commissioner may distribute​
47.13registration plates and stickers to be held and issued by new and used motor vehicle dealers.​
47.14A dealer may issue registration plates and stickers only in conjunction with the sale of a​
47.15vehicle by the dealer. A dealer permitted to hold and issue registration plates and stickers​
47.16must be equipped with electronic transmission technology and trained in its use. Before​
47.17receiving registration plates and stickers under this subdivision, a dealer must adopt and​
47.18implement security and record-keeping requirements satisfactory to the commissioner. The​
47.19commissioner may revoke the authority granted under this subdivision for any violation of​
47.20law or rule governing the issuance of registration plates and stickers, any violation of the​
47.21dealer's security and record-keeping plan, or any other action that in the commissioner's​
47.22opinion adversely affects the registration system. The dealer is financially responsible for​
47.23the cost and tax value of any unaccounted inventory.​
47.24Sec. 71. Minnesota Statutes 2024, section 168.301, subdivision 1, is amended to read:​
47.25 Subdivision 1.Surrender plates and credit tax paid.(a) On transferring a motor​
47.26vehicle, the transferor shall surrender the registration plates and assign the registration tax​
47.27paid to the credit of the transferee.​
47.28 (b) As specified in section 115A.908, the commissioner must impose a $10 fee on each​
47.29transfer of title within the state, other than transfers for resale purposes, of every motor​
47.30vehicle weighing more than 1,000 pounds.​
47​Sec. 71.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 48.1 Sec. 72. Minnesota Statutes 2024, section 168.301, subdivision 2, is amended to read:​
48.2 Subd. 2.Ten days to file.The transferee's rights to the transferred vehicle's registration​
48.3plates and credit for taxes paid on the vehicle expire after ten days have elapsed from the​
48.4date of transfer unless: (1) the transfer has been filed as provided under section 168A.10;​
48.5or (2) the transferee is a dealer licensed under section 168.27, and is complying with section​
48.6168A.11.​
48.7 Sec. 73. Minnesota Statutes 2024, section 168.301, subdivision 3, is amended to read:​
48.8 Subd. 3.Late fee.In addition to any fee or tax otherwise authorized or imposed upon​
48.9the transfer of title for a motor vehicle, the commissioner of public safety must impose a​
48.10$2 additional fee for failure to deliver a title transfer within the period specified under section​
48.11168A.10, subdivision 2.​
48.12Sec. 74. Minnesota Statutes 2024, section 168.301, subdivision 5, is amended to read:​
48.13 Subd. 5.Verification of compliance.A person does not violate this section or section​
48.14168.09, subdivision 1, by reason of suspension, if the person provides verification from the​
48.15registrar that the title transfer with fees and taxes were filed with the registrar prior to being​
48.16cited for violating this section or the vehicle was purchased from a licensed Minnesota​
48.17dealer. The verification of compliance must be presented to the appropriate law enforcement​
48.18agency within seven days after being charged or to the court on or before the date set for​
48.19appearance.​
48.20Sec. 75. Minnesota Statutes 2024, section 168.33, subdivision 1, is amended to read:​
48.21 Subdivision 1.Commissioner's duties and powers, generally.The commissioner of​
48.22public safety is the registrar of vehicles of the state of Minnesota, and shall exercise all the​
48.23powers granted to and perform all the duties imposed by this chapter. The commissioner​
48.24of public safety is authorized to obtain information about all vehicles subject to taxation​
48.25registration and licensing under this chapter upon which the tax has fees have not been paid,​
48.26and to present suitable complaints to courts of competent jurisdiction.​
48.27Sec. 76. Minnesota Statutes 2024, section 168.33, subdivision 2, is amended to read:​
48.28 Subd. 2.Deputy registrars.(a) The commissioner may appoint, and for cause​
48.29discontinue, a deputy registrar for any statutory or home rule charter city as the public​
48.30interest and convenience may require, without regard to whether the county auditor of the​
48.31county in which the city is situated has been appointed as the deputy registrar for the county​
48​Sec. 76.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 49.1or has been discontinued as the deputy registrar for the county, and without regard to whether​
49.2the county in which the city is situated has established a county license bureau that issues​
49.3motor vehicle licenses as provided in section 373.32.​
49.4 (b) The commissioner may appoint, and for cause discontinue, a deputy registrar for any​
49.5statutory or home rule charter city as the public interest and convenience may require, if​
49.6the auditor for the county in which the city is situated chooses not to accept appointment​
49.7as the deputy registrar for the county or is discontinued as a deputy registrar, or if the county​
49.8in which the city is situated has not established a county license bureau that issues motor​
49.9vehicle licenses as provided in section 373.32.​
49.10 (c) The commissioner may appoint, and for cause discontinue, the county auditor of​
49.11each county as a deputy registrar.​
49.12 (d) Despite any other provision, a person other than a county auditor or a director of a​
49.13county license bureau, who was appointed by the registrar before August 1, 1976, as a​
49.14deputy registrar for any statutory or home rule charter city, may continue to serve as deputy​
49.15registrar and may be discontinued for cause only by the commissioner. The county auditor​
49.16who appointed the deputy registrars is responsible for the acts of deputy registrars appointed​
49.17by the auditor.​
49.18 (e) Each deputy, before entering upon the discharge of duties, shall take and subscribe​
49.19an oath to faithfully discharge the duties and to uphold the laws of the state.​
49.20 (f) If a deputy registrar appointed under this subdivision is not an officer or employee​
49.21of a county or statutory or home rule charter city, the deputy shall in addition give bond to​
49.22the state in the sum of $10,000, or a larger sum as may be required by the commissioner,​
49.23conditioned upon the faithful discharge of duties as deputy registrar.​
49.24 (g) A corporation governed by chapter 302A or 317A may be appointed a deputy registrar.​
49.25Upon application by an individual serving as a deputy registrar and the giving of the requisite​
49.26bond as provided in this subdivision, personally assured by the individual or another​
49.27individual approved by the commissioner, a corporation named in an application then​
49.28becomes the duly appointed and qualified successor to the deputy registrar.​
49.29 (h) Each deputy registrar appointed under this subdivision shall keep and maintain office​
49.30locations approved by the commissioner for the registration of vehicles and the collection​
49.31of taxes and fees on vehicles.​
49.32 (i) The deputy registrar shall keep records and make reports to the commissioner as the​
49.33commissioner requires. The records must be maintained at the offices of the deputy registrar​
49​Sec. 76.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 50.1in a manner that complies with sections 13.05, subdivision 5, and 13.055. As an alternative​
50.2to paper copy storage, a deputy registrar may retain records and documents in a secure​
50.3electronic medium that complies with the security requirements under the United States​
50.4Federal Bureau of Investigation, Criminal Justice Information Services Division, Policy 5.4​
50.5or any successor policy, provided 60 days have elapsed since the transaction and subject to​
50.6standards established by the commissioner. The deputy registrar is responsible for all costs​
50.7associated with the conversion to electronic records and maintenance of the electronic​
50.8storage medium, including the destruction of existing paper records after conversion to the​
50.9electronic format. All queries and responses in the secure electronic medium, and all actions​
50.10in which data are entered, updated, accessed, or shared or disseminated by the deputy​
50.11registrar must be contained in a data audit trail. Data contained in the audit trail are public​
50.12to the extent the data are not otherwise classified under this section. The records and offices​
50.13of the deputy registrar must at all times be open to the inspection of the commissioner or​
50.14the commissioner's agents. The deputy registrar shall report to the commissioner by the​
50.15next working day following receipt all registrations made and taxes and fees collected by​
50.16the deputy registrar.​
50.17 (j) The filing fee imposed under subdivision 7 must be deposited in the treasury of the​
50.18place for which appointed or, if not a public official, a deputy shall retain the filing fee, but​
50.19the registration tax and any additional fees for delayed registration the deputy registrar has​
50.20collected the deputy registrar shall deposit by the next working day following receipt in an​
50.21approved state depository to the credit of the state through the commissioner of management​
50.22and budget. The place for which the deputy registrar is appointed through its governing​
50.23body must provide the deputy registrar with facilities and personnel to carry out the duties​
50.24imposed by this subdivision if the deputy is a public official. In all other cases, the deputy​
50.25shall maintain a suitable facility for serving the public.​
50.26Sec. 77. Minnesota Statutes 2024, section 168.33, subdivision 7, is amended to read:​
50.27 Subd. 7.Filing fees; allocations.(a) In addition to all other statutory fees and taxes:​
50.28 (1) an $8 filing fee is imposed on every vehicle registration renewal, excluding pro rate​
50.29transactions; and​
50.30 (2) a $12 filing fee is imposed on every other type of vehicle transaction, including motor​
50.31carrier fuel licenses under sections 168D.05 and 168D.06, and pro rate transactions.​
50.32 (b) Notwithstanding paragraph (a):​
50​Sec. 77.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 51.1 (1) a filing fee may not be charged for a document returned for a refund or for a correction​
51.2of an error made by the Department of Public Safety, a dealer, or a deputy registrar; and​
51.3 (2) no filing fee or other fee may be charged for the permanent surrender of a title for a​
51.4vehicle.​
51.5 (c) The filing fee must be shown as a separate item on all registration renewal notices​
51.6sent out by the commissioner.​
51.7 (d) The statutory fees and taxes, the filing fees imposed under paragraph (a), and the​
51.8surcharge imposed under paragraph (f) may be paid by credit card or debit card. The deputy​
51.9registrar may collect a surcharge on the payment made under this paragraph not greater than​
51.10the cost of processing a credit card or debit card transaction, in accordance with emergency​
51.11rules established by the commissioner of public safety. The surcharge authorized by this​
51.12paragraph must be used to pay the cost of processing credit and debit card transactions.​
51.13 (e) The fees collected under paragraph (a) by the department must be allocated as follows:​
51.14 (1) of the fees collected under paragraph (a), clause (1):​
51.15 (i) $6.50 must be deposited in the driver and vehicle services operating account under​
51.16section 299A.705, subdivision 1; and​
51.17 (ii) $1.50 must be deposited in the driver and vehicle services technology account under​
51.18section 299A.705, subdivision 3; and​
51.19 (2) of the fees collected under paragraph (a), clause (2):​
51.20 (i) $3.50 must be deposited in the general fund;​
51.21 (ii) $7 must be deposited in the driver and vehicle services operating account under​
51.22section 299A.705, subdivision 1; and​
51.23 (iii) $1.50 must be deposited in the driver and vehicle services technology account under​
51.24section 299A.705, subdivision 3.​
51.25 (f) In addition to all other statutory fees and taxes, a deputy registrar must assess a $1​
51.26surcharge on every transaction for which filing fees are collected under this subdivision.​
51.27The surcharge authorized by this paragraph must be (1) deposited in the treasury of the​
51.28place for which the deputy registrar is appointed, or (2) if the deputy registrar is not a public​
51.29official, retained by the deputy registrar. For purposes of this paragraph, a deputy registrar​
51.30does not include the commissioner.​
51​Sec. 77.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 52.1 Sec. 78. Minnesota Statutes 2024, section 168.34, is amended to read:​
52.2 168.34 INFORMATION FURNISHED.​
52.3 The registrar shall maintain in the registrar's office an information bureau to answer​
52.4questions, through electronic transmission, personal inquiry, telephone, or letter. Registrations​
52.5shall be completed with the utmost dispatch to render the most efficient service to the public.​
52.6The registrar, or any deputy or employee, shall not be liable to any person for mistake or​
52.7negligence in the giving of information not willfully calculated to injure such person. The​
52.8registration system shall be so conducted, and the requirements thereof so construed, as to​
52.9furnish to the public immediate, accurate information as to any single car about which the​
52.10inquiry may be made, and to furnish the registrar a means of checking back during any year​
52.11to determine that all motor vehicles subject to taxation and licensing have had the proper​
52.12tax or fee paid thereon.​
52.13Sec. 79. Minnesota Statutes 2024, section 168.61, subdivision 2, is amended to read:​
52.14 Subd. 2.Registration and taxation.Intercity buses are subject to registration and​
52.15taxation as motor vehicles on an apportionment basis.​
52.16Sec. 80. Minnesota Statutes 2024, section 168.62, subdivision 1, is amended to read:​
52.17 Subdivision 1.Registration of percentage of buses; determination.An owner or​
52.18operator of more than one intercity bus shall register a percentage of those intercity buses​
52.19of the owner or operator in Minnesota. The percentage of the intercity buses so registered​
52.20shall be determined by dividing the total number of miles traveled by such intercity buses​
52.21within the state of Minnesota by the total number of miles traveled by such intercity buses​
52.22both within and without the state of Minnesota. Such percentage figure so arrived at is the​
52.23percentage of intercity motor buses which the owner or operator thereof shall register in​
52.24Minnesota. A fractional intercity bus shall be registered as one intercity bus. The number​
52.25of intercity buses so registered in the state of Minnesota are deemed to be domiciled in​
52.26Minnesota and subject to motor vehicle taxation in this state.​
52.27Sec. 81. Minnesota Statutes 2024, section 168.64, is amended to read:​
52.28 168.64 INTERCITY BUS RULES, REQUIREMENTS.​
52.29 The registrar of motor vehicles shall:​
52.30 (1) promulgate such rules as the registrar may deem necessary in order to fully administer​
52.31and carry out the terms and provisions of sections 168.61 to 168.65;​
52​Sec. 81.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 53.1 (2) require owners and operators of intercity buses to furnish such information and to​
53.2make and file such reports as the registrar deems necessary in order to administer sections​
53.3168.61 to 168.65;​
53.4 (3) require recomputation of the percentage of intercity buses of any owner or operator​
53.5at any time the registrar has reason to believe that an insufficient number of such intercity​
53.6buses of such owner or operator are registered in Minnesota. If as a result of any such​
53.7recomputation, the registrar of motor vehicles determines that additional intercity buses​
53.8should be registered in Minnesota, the registrar shall require the owner or operator thereof​
53.9to so register such additional buses and pay the taxes thereon in accordance with the standards​
53.10required by this section. All intercity buses registered under the terms of this provision shall​
53.11be registered for a full calendar year. All taxes computed on the percentage of intercity​
53.12buses to be registered in the state of Minnesota shall likewise be computed on the basis of​
53.13a full calendar year. If additional taxes are required to be paid by an owner or operator of​
53.14intercity buses under this provision, such owner or operator shall also pay interest at the​
53.15rate of six percent per annum on the amount so paid with interest computed from January​
53.161st of the calendar year in which the taxes are due to the date of payment.​
53.17Sec. 82. Minnesota Statutes 2024, section 168.65, subdivision 2, is amended to read:​
53.18 Subd. 2.Appeal.If after a public hearing, upon due notice, the registrar of motor vehicles​
53.19determines that any owner or operator of intercity buses has violated any term or provisions​
53.20of sections 168.61 to 168.65 or willfully furnished false information or reports, the registrar​
53.21shall cancel all number plates and all special identification plates or certificates issued to​
53.22the owner or operator of intercity buses. The intercity buses, during such calendar year,​
53.23shall not operate upon the streets and highways of the state unless the owner's or operator's​
53.24entire fleet of intercity buses is then registered in the state of Minnesota and the motor​
53.25vehicle taxes paid on them for the full calendar year in which the offense occurs. Any​
53.26determination by the registrar of motor vehicles is subject to appeal in accordance with​
53.27chapter 14.​
53.28Sec. 83. Minnesota Statutes 2024, section 168.842, is amended to read:​
53.29 168.842 REGISTRATION AND TAXATION OF RENTAL TRUCK.​
53.30 An owner of rental trucks shall annually register a percentage of the owner's rental trucks​
53.31in Minnesota. The number of rental trucks required to be registered in the state shall be​
53.32determined by dividing the total number of miles traveled within the state during the next​
53.33preceding calendar year by all rental trucks owned by an owner by the total number of miles​
53​Sec. 83.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 54.1traveled both within and without the state during the next preceding calendar year by all​
54.2rental trucks owned by that owner and applying the percentage figure thus arrived at to the​
54.3total number of rental trucks owned by that owner. The number of rental trucks thus​
54.4determined shall be the number of rental trucks deemed to be domiciled within the state​
54.5and subject to registration and taxation in a calendar year.​
54.6 Sec. 84. Minnesota Statutes 2024, section 168.843, is amended to read:​
54.7 168.843 REGISTRATION AND TAXATION OF RENTAL TRAILER.​
54.8 An owner or operator of rental trailers shall annually register a percentage of the rental​
54.9trailers of that owner or operator in Minnesota. The number of rental trailers required to be​
54.10registered in Minnesota shall be a number equal to the average number of rental trailers​
54.11operated in and through the state during the preceding calendar year. The number of rental​
54.12trailers thus determined shall be the number of rental trailers deemed to be domiciled within​
54.13the state and subject to registration and taxation in a calendar year.​
54.14Sec. 85. TRANSFERS.​
54.15 The commissioner of management and budget must transfer $1,246,061,000 in fiscal​
54.16year 2027 from the general fund to the highway user tax distribution fund. The base for this​
54.17transfer is $1,289,674,000 in fiscal year 2028 and $1,334,812,000 in fiscal year 2029.​
54.18Sec. 86. REVISOR INSTRUCTION.​
54.19 (a) The revisor of statutes, in consultation with the Department of Revenue and​
54.20Department of Public Safety, must identify all Minnesota Statutes affected by this act.​
54.21 (b) The revisor of statutes, in consultation with the Department of Revenue and​
54.22Department of Public Safety, must prepare draft legislation showing technical and other​
54.23necessary changes resulting from this act for the chairs and ranking minority members of​
54.24the legislative committees with jurisdiction over transportation by March 1, 2026.​
54.25 EFFECTIVE DATE.This section is effective the day following final enactment.​
54.26Sec. 87. REPEALER.​
54.27 Minnesota Statutes 2024, sections 168.002, subdivision 33; 168.013, subdivisions 1, 1a,​
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;​
54.29168.022; 168.032; 168.033; 168.041, subdivision 8; 168.11, subdivision 2; 168.16; 168.183;​
54​Sec. 87.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 55.1168.28; 168.31, subdivisions 1, 4, 4a, 5, and 6; 168.35; 168.62, subdivision 2; and 168.63,​
55.2subdivision 5, are repealed.​
55.3 Sec. 88. EFFECTIVE DATE.​
55.4 Unless otherwise specified, this act is effective July 1, 2026.​
55​Sec. 88.​
25-01581 as introduced​01/07/25 REVISOR KRB/MI​ 168.002 DEFINITIONS.​
Subd. 33.Tax."Tax" means the annual registration tax imposed on vehicles in lieu of all other​
taxes, except wheelage taxes which may be imposed by any city, and gross earnings taxes paid by​
companies. The annual tax is both a property tax and a highway use tax and shall be on the basis​
of the calendar year.​
168.013 VEHICLE REGISTRATION TAXES.​
Subdivision 1.Imposition.Motor vehicles, except as set forth in section 168.012, using the​
public streets or highways in the state shall be taxed in lieu of all other taxes thereon, except wheelage​
taxes, so-called, which may be imposed by any city as provided by law, and except gross earnings​
taxes paid by companies subject or made subject thereto, and shall be privileged to use the public​
streets and highways, on the basis and at the rate for each calendar year as hereinafter provided.​
Subd. 1a.Passenger automobile; hearse.(a) On passenger automobiles as defined in section​
168.002, subdivision 24, and hearses, except as otherwise provided, the registration tax is calculated​
as $10 plus:​
(1) for a vehicle initially registered in Minnesota prior to November 16, 2020, 1.54 percent of​
the manufacturer's suggested retail price of the vehicle and the destination charge, subject to the​
adjustments in paragraphs (e) and (f); or​
(2) for a vehicle initially registered in Minnesota on or after November 16, 2020, 1.575 percent​
of the manufacturer's suggested retail price of the vehicle, subject to the adjustments in paragraphs​
(e) and (f).​
(b) The registration tax calculation must not include the cost of each accessory or item of optional​
equipment separately added to the vehicle and the manufacturer's suggested retail price. The​
registration tax calculation must not include a destination charge, except for a vehicle previously​
registered in Minnesota prior to November 16, 2020.​
(c) The registrar must determine the manufacturer's suggested retail price:​
(1) using list price information published by the manufacturer or any nationally recognized firm​
or association compiling such data for the automotive industry;​
(2) if a dealer does not determine the amount, using the retail price label as provided by the​
manufacturer under United States Code, title 15, section 1232; or​
(3) if the retail price label is not available, using the actual sales price of the vehicle.​
If the registrar is unable to ascertain the manufacturer's suggested retail price of any registered​
vehicle in the foregoing manner, the registrar may use any other available source or method.​
(d) The registrar must calculate the registration tax using information available to dealers and​
deputy registrars at the time the initial application for registration is submitted.​
(e) The amount under paragraph (a), clauses (1) and (2), must be calculated based on a percentage​
of the manufacturer's suggested retail price, as follows:​
(1) during the first year of vehicle life, upon 100 percent of the price;​
(2) for the second year, 95 percent of the price;​
(3) for the third year, 90 percent of the price;​
(4) for the fourth year, 80 percent of the price;​
(5) for the fifth year, 70 percent of the price;​
(6) for the sixth year, 60 percent of the price;​
(7) for the seventh year, 50 percent of the price;​
(8) for the eighth year, 40 percent of the price;​
(9) for the ninth year, 25 percent of the price; and​
(10) for the tenth year, ten percent of the price.​
(f) For the 11th and each succeeding year, the amount under paragraph (a), clauses (1) and (2),​
must be calculated as $20.​
1R​
APPENDIX​
Repealed Minnesota Statutes: 25-01581​ (g) Except as provided in subdivision 23, for any vehicle previously registered in Minnesota​
and regardless of prior ownership, the total amount due under this subdivision and subdivision 1m​
must not exceed the smallest total amount previously paid or due on the vehicle.​
Subd. 1b.Motorcycle.On motorcycles the tax is $10, which includes the surtax provided for​
in subdivision 14.​
Subd. 1c.Farm truck.(a) On farm trucks having a gross weight of not more than 57,000​
pounds, the tax shall be based on total gross weight and shall be 45 percent of the Minnesota base​
rate prescribed by subdivision 1e during each of the first eight years of vehicle life, but in no event​
less than $35, and during the ninth and succeeding years of vehicle life the tax shall be 27 percent​
of the Minnesota base rate prescribed by subdivision 1e, but in no event less than $21.​
(b) On farm trucks having a gross weight of more than 57,000 pounds, the tax shall be 60 percent​
of the Minnesota base rate during each of the first eight years of vehicle life and 36 percent of the​
Minnesota base rate during the ninth and succeeding years.​
Subd. 1d.Trailer.(a) On trailers registered at a gross vehicle weight of greater than 3,000​
pounds, the annual tax is based on total gross weight and is 30 percent of the Minnesota base rate​
prescribed in subdivision 1e, when the gross weight is 15,000 pounds or less, and when the gross​
weight of a trailer is more than 15,000 pounds, the tax for the first eight years of vehicle life is 100​
percent of the tax imposed in the Minnesota base rate schedule, and during the ninth and succeeding​
years of vehicle life the tax is 75 percent of the Minnesota base rate prescribed by subdivision 1e.​
A trailer registered at a gross vehicle weight greater than 3,000 pounds but no greater than 7,200​
pounds may be taxed either: (1) annually as provided in this paragraph; or (2) once every three​
years on the basis of total gross weight and is 90 percent of the Minnesota base rate prescribed in​
subdivision 1e, provided that the filing fee under section 168.33, subdivision 7, paragraph (a), is​
multiplied by three, with funds collected by the commissioner allocated proportionally in the same​
manner as provided in section 168.33, subdivision 7, paragraph (e).​
(b) Farm trailers with a gross weight in excess of 10,000 pounds and as described in section​
168.002, subdivision 8, are taxed as farm trucks as prescribed in subdivision 1c.​
(c) Effective on and after July 1, 2001, trailers registered at a gross vehicle weight of 3,000​
pounds or less, excluding recreational vehicles, must display a distinctive plate. The registration​
on the license plate is valid for the life of the trailer only if it remains registered at the same gross​
vehicle weight. The onetime registration tax for trailers registered for the first time in Minnesota​
is $55. For trailers registered in Minnesota before July 1, 2001, and for which:​
(1) registration is desired for the remaining life of the trailer, the registration tax is $25; or​
(2) permanent registration is not desired, the biennial registration tax is $10 for the first renewal​
if registration is renewed between and including July 1, 2001, and June 30, 2003. These trailers​
must be issued permanent registration at the first renewal on or after July 1, 2003, and the registration​
tax is $20.​
For trailers registered at a gross weight of 3,000 pounds or less before July 1, 2001, but not​
renewed until on or after July 1, 2003, the registration tax is $20 and permanent registration must​
be issued.​
Subd. 1e.Truck; tractor; combination; exceptions.(a) On trucks and tractors except those​
in this chapter defined as farm trucks and on truck-tractor and semitrailer combinations except those​
defined as farm combinations, the tax based on total gross weight shall be graduated according to​
the Minnesota base rate schedule prescribed in this subdivision, but in no event less than $120.​
Minnesota Base Rate Schedule​
Scheduled taxes include five percent​
surtax provided for in subdivision 14​
TAX​TOTAL GROSS WEIGHT IN POUNDS​
15​$​1,500​-​0​A​
20​3,000​-​1,501​B​
25​4,500​-​3,001​C​
35​6,000​-​4,501​D​
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APPENDIX​
Repealed Minnesota Statutes: 25-01581​ 45​10,000​-​6,001​E​
70​12,000​-​10,001​F​
105​15,000​-​12,001​G​
145​18,000​-​15,001​H​
190​21,000​-​18,001​I​
270​26,000​-​21,001​J​
360​33,000​-​26,001​K​
475​39,000​-​33,001​L​
595​45,000​-​39,001​M​
715​51,000​-​45,001​N​
865​57,000​-​51,001​O​
1,015​63,000​-​57,001​P​
1,185​69,000​-​63,001​Q​
1,325​73,280​-​69,001​R​
1,595​78,000​-​73,281​S​
1,760​80,000​-​78,001​T​
(b) For purposes of the Minnesota base rate schedule, for vehicles with six or more axles in the​
"S" and "T" categories, the base rates are $1,520 and $1,620 respectively.​
(c) For each vehicle with a gross weight in excess of 80,000 pounds an additional tax of $50 is​
imposed for each ton or fraction thereof in excess of 80,000 pounds, subject to subdivision 12 or​
section 169.86, subdivision 5a, as applicable.​
(d) For purposes of registration identification, for vehicles registered in the "O" category, the​
owner must declare at the time of registration whether the vehicle will carry a weight of 55,000​
pounds or more and therefore be subject to the federal heavy vehicle use tax. For those owners who​
declare a weight less than 55,000 pounds, a distinctive weight sticker must be issued and the owner​
is restricted to a gross vehicle weight of less than 55,000 pounds.​
(e) Truck-tractors except those herein defined as farm vehicles shall be taxed in accordance​
with the foregoing gross weight tax schedule on the basis of the combined gross weight of the​
truck-tractor and any semitrailer or semitrailers which the applicant proposes to combine with the​
truck-tractor.​
(f) On trucks, truck-tractors and semitrailer combinations, except those defined as farm trucks​
and farm combinations, the tax for each of the first eight years of vehicle life is 100 percent of the​
tax imposed in the Minnesota base rate schedule, and during the ninth and succeeding years of​
vehicle life, the tax is 75 percent of the Minnesota base rate prescribed by this subdivision.​
(g) For the purpose of registration, trailers coupled with a truck-tractor, semitrailer combination​
are semitrailers.​
Subd. 1f.Bus; commuter van.(a) On all intercity buses, the tax during each the first two years​
of vehicle life shall be based on the gross weight of the vehicle and graduated according to the​
following schedule:​
Tax​Gross Weight of Vehicle​
$125​Under 6,000 lbs. ........................................................................................................
125​6,000 to 8,000 lbs., incl. ............................................................................................
125​8,001 to 10,000 lbs., incl. ..........................................................................................
150​10,001 to 12,000 lbs., incl. ........................................................................................
190​12,001 to 14,000 lbs., incl. ........................................................................................
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APPENDIX​
Repealed Minnesota Statutes: 25-01581​ 210​14,001 to 16,000 lbs., incl. ........................................................................................
225​16,001 to 18,000 lbs., incl. ........................................................................................
260​18,001 to 20,000 lbs., incl. ........................................................................................
300​20,001 to 22,000 lbs., incl. ........................................................................................
350​22,001 to 24,000 lbs., incl. ........................................................................................
400​24,001 to 26,000 lbs., incl. ........................................................................................
450​26,001 to 28,000 lbs., incl. ........................................................................................
500​28,001 to 30,000 lbs., incl. ........................................................................................
550​30,001 and over .........................................................................................................
(b) During each of the third and fourth years of vehicle life, the tax shall be 75 percent of the​
foregoing scheduled tax; during the fifth year of vehicle life, the tax shall be 50 percent of the​
foregoing scheduled tax; during the sixth year of vehicle life, the tax shall be 37-1/2 percent of the​
foregoing scheduled tax; and during the seventh and each succeeding year of vehicle life, the tax​
shall be 25 percent of the foregoing scheduled tax; provided that the annual tax paid in any year of​
its life for an intercity bus shall be not less than $175 for a vehicle of over 25-passenger seating​
capacity and not less than $125 for a vehicle of 25-passenger and less seating capacity.​
(c) On all intracity buses operated by an auto transportation company in the business of​
transporting persons for compensation as a common carrier and operating within the limits of cities,​
the tax during each year of the vehicle life of each such bus shall be $2.​
(d) On all other buses and commuter vans, as defined in section 168.126, the tax during each​
of the first three years of the vehicle life shall be based on the gross weight of the vehicle and​
graduated according to the following schedule: Where the gross weight of the vehicle is 6,000​
pounds or less, $25. Where the gross weight of the vehicle is more than 6,000 pounds, and not more​
than 8,000 pounds, the tax shall be $25 plus an additional tax of $5 per ton for the ton or major​
portion in excess of 6,000 pounds. Where the gross weight of the vehicle is more than 8,000 pounds,​
and not more than 20,000 pounds, the tax shall be $30 plus an additional tax of $10 per ton for each​
ton or major portion in excess of 8,000 pounds. Where the gross weight of the vehicle is more than​
20,000 pounds and not more than 24,000 pounds, the tax shall be $90 plus an additional tax of $15​
per ton for each ton or major portion in excess of 20,000 pounds. Where the gross weight of the​
vehicle is more than 24,000 pounds and not more than 28,000 pounds, the tax shall be $120 plus​
an additional tax of $25 per ton for each ton or major portion in excess of 24,000 pounds. Where​
the gross weight of the vehicle is more than 28,000 pounds, the tax shall be $170 plus an additional​
tax of $30 per ton for each ton or major portion in excess of 28,000 pounds.​
(e) During the fourth and succeeding years of vehicle life, the tax shall be 80 percent of the​
foregoing scheduled tax but in no event less than $20 per vehicle.​
Subd. 1g.Recreational vehicle.(a) Self-propelled recreational vehicles must be separately​
licensed and taxed annually on the basis of total gross weight. The tax must be graduated according​
to the Minnesota base rate schedule prescribed in subdivision 1e, but in no event less than $20,​
except as otherwise provided in this subdivision.​
(b) For all self-propelled recreational vehicles, the tax for the ninth and succeeding years of​
vehicle life is 75 percent of the tax imposed in the Minnesota base rate schedule.​
(c) Towed recreational vehicles must be separately licensed and taxed under either one of the​
following, as determined by the vehicle owner: (1) annually on the basis of total gross weight at​
30 percent of the Minnesota base rate prescribed in subdivision 1e; or (2) once every three years​
on the basis of total gross weight at 90 percent of the Minnesota base rate prescribed in subdivision​
1e, provided that the filing fee under section 168.33, subdivision 7, paragraph (a), is multiplied by​
three, with funds collected by the commissioner allocated proportionally in the same manner as​
provided in section 168.33, subdivision 7, paragraph (e). In no event is the tax under this paragraph​
less than $5.​
(d) Notwithstanding any law to the contrary, all trailers and semitrailers taxed pursuant to this​
section are exempt from any wheelage tax now or hereafter imposed by any political subdivision​
or political subdivisions.​
4R​
APPENDIX​
Repealed Minnesota Statutes: 25-01581​ Subd. 1h.Motorized bicycle.On motorized bicycles the tax is $6, which includes the surtax​
provided for in subdivision 14.​
Subd. 1k.Commuter van.A commuter van, as defined in section 168.126, must be separately​
licensed and taxed annually on the basis of total gross weight and the tax must be graduated according​
to the schedule prescribed in subdivision 1f.​
Subd. 1l.Concrete pumps and street-sweeping vehicles.The tax on vehicle-mounted concrete​
pumps and street-sweeping vehicles that are not registered under section 168.187 is 15 percent of​
the Minnesota base rate schedule. Vehicles registered under this subdivision must display plates​
from a distinctive series.​
Subd. 1m.Electric vehicle.In addition to the tax under subdivision 1a, a surcharge of $75 is​
imposed for an all-electric vehicle, as defined in section 169.011, subdivision 1a. Notwithstanding​
subdivision 8, revenue from the fee imposed under this subdivision must be deposited in the highway​
user tax distribution fund.​
Subd. 2.Prorated fees.When a motor vehicle first becomes subject to taxation during the​
registration period for which the tax is paid, or when a vehicle becomes subject to taxation upon​
transfer from a motor vehicle dealer, the tax shall be for the remainder of the period prorated on a​
monthly basis, 1/12 of the annual tax for each calendar month or fraction thereof; provided, however,​
that for a vehicle having an annual tax of $10 or less there shall be no reduction until on and after​
September 1 when the annual tax shall be reduced one-half.​
Subd. 3.Application; cancellation; excessive gross weight forbidden.(a) The applicant for​
all licenses based on gross weight shall state the unloaded weight of the motor vehicle, trailer, or​
semitrailer and the maximum load the applicant proposes to carry on it, the sum of which constitutes​
the gross weight upon which the license tax must be paid. However, the declared gross weight upon​
which the tax is paid must not be less than 1-1/4 times the declared unloaded weight of the motor​
vehicle, trailer, or semitrailer to be registered, except recreational vehicles taxed under subdivision​
1g, school buses taxed under subdivision 18, and tow trucks or towing vehicles defined in section​
168B.011, subdivision 12a. The gross weight of a tow truck or towing vehicle is the actual weight​
of the tow truck or towing vehicle fully equipped, but does not include the weight of a wrecked or​
disabled vehicle towed or drawn by the tow truck or towing vehicle.​
(b) Except as provided by special permit issued under section 169.86, the gross weight of a​
motor vehicle, trailer, or semitrailer must not exceed the gross weight upon which the license tax​
has been paid by more than four percent or 1,000 pounds, whichever is greater; provided that, a​
vehicle transporting unfinished forest products on a highway, other than a highway that is part of​
the system of interstate and defense highways, unless a federal exemption is granted, in accordance​
with paragraph (d), clause (3):​
(1) shall not exceed its gross vehicle weight upon which the license tax has been paid, or gross​
axle weight on any axle, by more than five percent and, notwithstanding other law to the contrary,​
is not subject to any fee, fine, or other assessment or penalty for exceeding a gross vehicle or axle​
weight by up to five percent. This clause applies year round to suppliers of unfinished forest products​
to mills; and​
(2) is not subject to any provision of paragraph (d) or chapter 169 limiting the gross axle weight​
of any individual axle unless the entire vehicle also exceeds its gross vehicle weight plus its weight​
allowance allowed in clause (1) and plus any weight allowance permitted under section 169.826​
or 169.8261, in which case the vehicle is subject to all applicable penalties for excess weight​
violations.​
(c) The gross weight of the motor vehicle, trailer, or semitrailer for which the license tax is paid​
must be indicated by a distinctive character on the license plate or plates except as provided in​
subdivision 12 or section 169.86, subdivision 5a, as applicable, and the plate or plates must be kept​
clean and clearly visible at all times.​
(d) The owner, driver, or user of a motor vehicle, trailer, or semitrailer, upon conviction for​
transporting a gross weight in excess of the gross weight for which it was registered or for operating​
a vehicle with an axle weight exceeding the maximum lawful axle load weight, is guilty of a​
misdemeanor and subject to increased registration or reregistration according to the following​
schedule:​
(1) Upon conviction for transporting a gross weight in excess of the gross weight for which a​
motor vehicle, trailer, or semitrailer is registered by more than the allowance set forth in paragraph​
(b) but less than 25 percent, or for operating or using a motor vehicle, trailer, or semitrailer with​
5R​
APPENDIX​
Repealed Minnesota Statutes: 25-01581​ an axle weight exceeding the maximum lawful axle load as provided in sections 169.822 to 169.829​
by more than the allowance set forth in paragraph (b) but less than 25 percent, the owner, driver,​
or user of the motor vehicle, trailer, or semitrailer used to commit the violation, in addition to any​
penalty imposed for the misdemeanor, shall apply to the registrar to increase the authorized gross​
weight to be carried on the vehicle to a weight equal to or greater than the gross weight the owner,​
driver, or user was convicted of carrying. The increase is computed for the balance of the calendar​
year on the basis of 1/12 of the annual tax for each month remaining in the calendar year beginning​
with the first day of the month in which the violation occurred. If the additional registration tax​
computed upon that weight, plus the tax already paid, amounts to more than the regular tax for the​
maximum gross weight permitted for the vehicle under sections 169.822 to 169.829, that additional​
amount must nevertheless be paid into the highway fund, but the additional tax thus paid does not​
authorize or permit any person to operate the vehicle with a gross weight in excess of the maximum​
legal weight as provided by sections 169.822 to 169.829. Unless the owner within 30 days after a​
conviction applies to increase the authorized weight and pays the additional tax as provided in this​
section, the registrar shall revoke the registration on the vehicle and demand the return of the​
registration card and plates issued on that registration.​
(2) Upon conviction of an owner, driver, or user of a motor vehicle, trailer, or semitrailer for​
transporting a gross weight in excess of the gross weight for which the motor vehicle, trailer, or​
semitrailer was registered by 25 percent or more or for operating or using the vehicle or trailer with​
an axle weight exceeding the maximum lawful axle load as provided in sections 169.822 to 169.829​
by 25 percent or more, and in addition to any penalty imposed for the misdemeanor, the registrar​
shall either (i) cancel the reciprocity privileges on the vehicle involved if the vehicle is being​
operated under reciprocity or (ii) if the vehicle is not being operated under reciprocity, cancel the​
certificate of registration on the vehicle operated and demand the return of the registration certificate​
and registration plates. The registrar may not cancel the registration or reciprocity privileges for​
any vehicle found in violation of seasonal load restrictions imposed under section 169.87 unless​
the axle weight exceeds the year-round weight limit for the highway on which the violation occurred.​
The registrar may investigate any allegation of gross weight violations and demand that the operator​
show cause why all future operating privileges in the state should not be revoked unless the additional​
tax assessed is paid.​
(3) Clause (1) does not apply to the first haul of unprocessed or raw farm products or unfinished​
forest products, when the registered gross weight is not exceeded by more than ten percent. For​
purposes of this clause, "first haul" means (i) the first, continuous transportation of unprocessed or​
raw farm products from the place of production or on-farm storage site to any other location within​
100 miles of the place of production or on-farm storage site, or (ii) the continuous or noncontinuous​
transportation of unfinished forest products from the place of production to the place of final​
processing or manufacture located within 200 miles of the place of production.​
(4) When the registration on a motor vehicle, trailer, or semitrailer is revoked by the registrar​
according to this section, the vehicle must not be operated on the highways of the state until it is​
registered or reregistered, as the case may be, and new plates issued, and the registration fee is the​
annual tax for the total gross weight of the vehicle at the time of violation. The reregistration pursuant​
to this subdivision of any vehicle operating under reciprocity agreements pursuant to section 168.181​
or 168.187 must be at the full annual registration fee without regard to the percentage of vehicle​
miles traveled in this state.​
Subd. 4.Gross earnings tax system.Motor vehicles using the public streets and highways of​
this state, and owned by companies paying taxes under gross earnings system of taxation, shall be​
registered and taxed as provided for the registration and taxation of motor vehicles by this chapter,​
notwithstanding the fact that earnings from such vehicles may be included in the earnings of such​
companies upon which such gross earnings taxes are computed, and all provisions of this chapter​
are hereby made applicable to the enforcement and collection of the tax herein provided for.​
Subd. 5.Certain vehicles subject to personal property tax.Motor vehicles not subject to​
taxation as provided in section 168.012, but subject to taxation as personal property within the state​
under section 273.36 or 273.37, subdivision 1, have a classification rate as provided in section​
273.13, subdivision 24, provided, that if the person against whom any tax has been levied on the​
ad valorem basis because of any motor vehicle shall, during the calendar year for which such tax​
is levied, be also taxed under the provisions of this chapter, then and in that event, upon proper​
showing, the commissioner of revenue shall grant to the person against whom said ad valorem tax​
was levied, such reduction or abatement of net tax capacity or taxes as was occasioned by the​
so-called ad valorem tax imposed, and provided further that, if said ad valorem tax upon any motor​
vehicle has been assessed against a dealer in new and unused motor vehicles, and the tax imposed​
6R​
APPENDIX​
Repealed Minnesota Statutes: 25-01581​ by this chapter for the required period is thereafter paid by the owner, then and in that event, upon​
proper showing, the commissioner of revenue, upon the application of said dealer, shall grant to​
such dealer against whom said ad valorem tax was levied such reduction or abatement of net tax​
capacity or taxes as was occasioned by the so-called ad valorem tax imposed. If such motor vehicle​
be registered and taxed under this chapter for a fractional part of the calendar year only, then such​
ad valorem tax shall be reduced in the percentage which such fractional part of the years bears to​
a full year.​
Subd. 6.Listing by dealers.The owner of every motor vehicle not exempted by section 168.012​
or 168.28, shall, so long as it is subject to taxation within the state, list and register the same and​
pay the tax herein provided annually; provided, however, that any dealer in motor vehicles, to whom​
dealer's plates have been issued as provided in this chapter, coming into the possession of any such​
motor vehicle to be held solely for the purpose of sale or demonstration or both, shall be entitled​
to withhold the tax becoming due on such vehicle for the following year. When, thereafter, such​
vehicle is otherwise used or is sold, leased, or rented to another person, firm, corporation, or​
association, the tax for the remainder of the year, prorated on a monthly basis, shall become payable​
immediately.​
Subd. 7.Agent.Any act required herein of a registered owner may be performed in the registered​
owner's behalf by a duly authorized agent. Any person having a lien upon, or claim to, any motor​
vehicle may pay any tax due thereon to prevent the penalty for delayed registration from accruing,​
but the registration certificate and number plates shall not be issued until legal ownership is definitely​
determined.​
Subd. 12.Additional tax for excessive gross weight.(a) Whenever an owner has registered a​
vehicle and paid the tax as provided in subdivisions 1 to 1g, on the basis of a selected gross weight​
of the vehicle and thereafter such owner desires to operate such vehicle with a greater gross weight​
than that for which the tax has been paid, such owner shall be permitted to reregister such vehicle​
by paying the additional tax due thereon for the remainder of the calendar year for which such​
vehicle has been reregistered, the additional tax computed pro rata by the month, 1/12 of the annual​
tax due for each month of the year remaining in the calendar year, beginning with the first day of​
the month in which such owner desires to operate the vehicle with the greater weight. In computing​
the additional tax as aforesaid, the owner shall be given credit for the unused portion of the tax​
previously paid computed pro rata by the month, 1/12 of the annual tax paid for each month of the​
year remaining in the calendar year beginning with the first day of the month in which such owner​
desires to operate the vehicle with the greater weight. An owner will be permitted one reduction of​
gross weight or change of registration per year, which will result in a refund. This refund will be​
prorated monthly beginning with the first day of the month after such owner applies to amend the​
registration. The application for amendment shall be accompanied by a fee of $3, and all fees shall​
be deposited in the highway user tax distribution fund. Provided, however, the owner of a vehicle​
may reregister the vehicle for a weight of more than 81,000 pounds for one or more 30-day periods.​
For each 30-day period, the additional tax shall be equal to 1/12 of the difference between the annual​
tax for the weight at which the vehicle is registered and reregistered.​
(b) This subdivision does not apply to the owner of a vehicle who pays the additional tax for​
excessive gross weight under section 169.86, subdivision 5a, when buying a permit to operate with​
the greater gross weight.​
Subd. 14.Increase of tax rate.Beginning in and for the first calendar year following the​
issuance and sale of bonds of the state of Minnesota under the provisions of the Constitution of the​
state of Minnesota, article 14, section 4, and after July 1, 1957, under the provisions of the​
Constitution of the state of Minnesota, article 14, section 11, the proceeds of the sale of which are​
to be used in the construction of bridges and approaches thereto forming a part of the trunk highway​
system, all motor vehicle taxes imposed by subdivisions 1 to 1g shall be increased by 5 percent;​
such increased rate of tax shall remain in effect until and including the calendar year following the​
year in which all principal and interest on all of any such bonds shall be paid in full. Immediately​
upon the payment in full of all interest and principal on all of any such bonds, the commissioner​
of management and budget shall certify that fact to the registrar of motor vehicles and the registrar​
shall, for the second calendar year and thereafter following receipt of such certification, cease to​
collect motor vehicle taxes at the increased rate prescribed by this subdivision.​
Subd. 15.Adjustment of tax.Whenever the tax on any vehicle as computed under the provisions​
of this section is found to be indivisible by $1, the registrar is authorized to adjust such tax to the​
nearest even dollar.​
7R​
APPENDIX​
Repealed Minnesota Statutes: 25-01581​ Subd. 18.School buses.Notwithstanding the provisions of subdivision 1, school buses used​
exclusively for the transportation of students under contract with a school district, used in connection​
with transportation for nonprofit educational institutions, or used as provided under section 169.4475,​
shall be taxed during each year of the vehicle life of such bus in the amount of $25.​
Subd. 19.Limited rental of farm truck to governmental unit.A motor vehicle licensed as a​
farm truck may be rented to any governmental unit for use in snow removal, flood, tornado, fire or​
other emergency or disaster situation without affecting its license status.​
Subd. 23.Adjustments to registration tax.(a) Except as provided in this subdivision, the​
commissioner must not adjust the manufacturer's suggested retail price or destination charge for​
any vehicle in a subsequent registration period following initial registration in Minnesota.​
(b) The commissioner must adjust the registration tax amount of any vehicle to correct an error​
or omission that was made in determining or entering the registration tax amount or the destination​
charge amount. For a vehicle with a registration tax determined based on the actual sales price, the​
commissioner must adjust the registration tax within two years of the initial registration using one​
of the methods described in subdivision 1a, paragraph (c), clauses (1) to (2). The adjusted registration​
tax amount is effective starting with the vehicle's next registration period. The commissioner must​
not collect any amount that would have been paid but for the error or omission.​
(c) When the commissioner makes an adjustment to the registration tax amount pursuant to this​
subdivision, the commissioner must mail written notice to the owner of the vehicle stating that an​
adjustment was made to the registration tax amount, the reason for the adjustment, and contact​
information so that the owner may contact the department to ask questions.​
168.016 COLLECTION OF TAX RATE INCREASE.​
The tax provisions include the five percent surtax imposed under section 168.013, subdivision​
14 for passenger automobiles, ambulances and hearses, and the five percent increase in taxes​
provided for in said subdivision 14 shall not be added to the taxes imposed on such vehicles under​
the provisions of Extra Session Laws 1971, chapter 31.​
168.022 MANDATORY TAX REFUND DUE TO LEMON LAW.​
Subdivision 1.Entitlement to refund.If a manufacturer of motor vehicles is required by section​
325F.665, subdivision 3, to refund the tax imposed by this chapter, the tax shall be refunded to the​
manufacturer as provided in this section.​
Subd. 2.Amount of refund.The amount of the refund shall be the tax paid by the purchaser​
pursuant to this chapter less 1/12 of the annual tax for the vehicle for each calendar month or fraction​
of a calendar month between the date of registration and the date the purchase price is refunded.​
Subd. 3.Application.The refund shall be paid to the manufacturer upon written application to​
the registrar of motor vehicles with proof of compliance with this section as the registrar may​
require.​
Subd. 4.Payment out of highway user fund.Payment of any refund pursuant to this section​
shall be made out of the highway user tax distribution fund and the amounts necessary to pay the​
refunds are appropriated out of that fund.​
168.032 PROPORTIONATE REFUND TO PERSON ON ACTIVE MILITARY SERVICE.​
If such person shall have paid the tax for the year when entering upon such active service the​
person shall surrender to the registrar on applying for the exemption the number plates issued upon​
the registration. Upon proper application and surrender of the number plates, the registrar shall​
refund to the applicant from the motor vehicle license suspense fund the portion of the tax paid​
proportionate to the portion of the year during which the motor vehicle will not be used on any​
highway of the state.​
168.033 MAY PAY PROPORTIONATE PART OF TAX.​
If such person shall not have paid the tax for the year when entering upon such active service,​
the registrar shall not accept the application until the person has registered the motor vehicle and​
paid the portion of the tax with penalties, if any, proportionate to the portion of the year up to the​
date of application.​
8R​
APPENDIX​
Repealed Minnesota Statutes: 25-01581​ 168.041 IMPOUNDING REGISTRATION PLATES.​
Subd. 8.Applicability to registration tax.Nothing contained in this section or section 169A.60​
is intended to change or modify any provision of this chapter, with respect to the taxation of motor​
vehicles or the time within which motor vehicle taxes must be paid.​
168.11 REGISTRATION CERTIFICATE.​
Subd. 2.Immediate possession required.In the case of motor vehicles taxed under the​
provisions of section 168.013, subdivision 1e, a nonnegotiable copy of the registration card shall​
be issued. The owner or driver shall carry said copy in immediate possession at all times when​
operating the vehicle and shall display the same upon demand of a peace officer, and authorized​
representative of the department or an officer authorized by law to enforce the laws relating to the​
operation of motor vehicles upon the public streets and highways. Nothing herein shall be construed​
to vary the terms or conditions of section 168.013, subdivision 3.​
168.16 REGISTRATION TAX REFUND; APPROPRIATION.​
(a) After the registration tax upon any vehicle has been paid for any registration period, refund​
must be made for errors made in computing the registration tax or fees and for the error on the part​
of an owner who may in error have registered a vehicle that was not before, nor at the time of​
registration, nor at any time thereafter during the preceding registration period, subject to registration​
tax in this state as provided by section 168.012.​
(b) Unless otherwise provided in this chapter, a claim for a refund of an overpayment of​
registration tax must be filed within 3-1/2 years from the date of payment.​
(c) The former registered owner of a transferred vehicle, by an assignment in writing endorsed​
upon the registration certificate and delivered to the commissioner within the time provided in this​
subdivision, shall assign, except for vehicles registered under section 168.187, to the new owner​
the right to have the tax paid by the former registered owner accredited to the new owner who duly​
registers the vehicle unless the registration stickers are surrendered to the commissioner before the​
first day of the new registration period.​
(d) Any owner is entitled to a refund of the unused portion of the registration tax paid on the​
owner's vehicle upon filing a claim, verified by the commissioner, if the vehicle is:​
(1) declared by an insurance company to be permanently destroyed due to accident, fire, or an​
Act of God as defined in section 115B.02; or​
(2) sold to the federal government, the state, or a political subdivision of the state.​
(e) The refund must be equal to the sum of the remaining registration tax attributable for the​
registration period after the month in which the plates and certificate of registration or title were​
returned to the commissioner.​
(f) There is hereby appropriated to the persons entitled to a refund, from the fund or account in​
the state treasury to which the money was credited, an amount sufficient to make the refund and​
payment.​
168.183 MOTOR VEHICLES OF CERTAIN NONRESIDENTS.​
Subdivision 1.Payment of taxes.All trucks, truck-tractors, trucks using combination, and​
buses which comply with all of the provisions of section 168.181, subdivision 1, clause (6), but are​
excluded from the exemptions solely because of the temporary nature of their movement in this​
state, shall be required to comply with all laws and rules as to the payment of taxes applicable to​
like vehicles owned by Minnesota residents, except that nonresidents may make application to pay​
the tax for each vehicle proportionate to the number of months or fraction thereof the vehicles are​
in this state. For the purposes of this subdivision, buses do not include charter buses that are​
considered proratable vehicles under section 168.187, subdivision 4. Fees are determined by section​
168.013, subdivision 1e.​
Subd. 2.Contents of application.The application shall contain such information and shall be​
executed in such manner as the registrar may require and shall include a complete itinerary of the​
applicant and shall be accompanied by such evidence of ownership as the registrar shall deem​
necessary.​
Subd. 3.Permit.Upon payment of the required tax the registrar shall issue, in lieu of registration​
plates, a permit for each vehicle so taxed. The permit shall contain the name and address of the​
owner, the make, type, serial number and year model of the vehicle, the expiration date and any​
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Repealed Minnesota Statutes: 25-01581​ other information deemed necessary by the registrar. The permit must be available in a format​
prescribed by the registrar while the vehicle is being operated in this state.​
168.28 VEHICLES SUBJECT TO TAX; EXCEPTIONS.​
Every motor vehicle (except those exempted in section 168.012, and except those which are​
being towed upon the streets and highways and which shall not be deemed to be using the streets​
and highways within the meaning of this section) shall be deemed to be one using the public streets​
and highways and hence as such subject to taxation under this chapter if such motor vehicle has​
since April 23, 1921, used such public streets or highways, or shall actually use them, or if it shall​
come into the possession of an owner other than as a manufacturer, dealer, warehouse operator,​
mortgagee or pledgee. New and unused motor vehicles in the possession of a dealer solely for the​
purpose of sale, and used motor vehicles which have not theretofore used the public streets or​
highways of this state which are in the possession of a dealer solely for the purpose of sale and​
which are duly listed as herein provided, shall not be deemed to be vehicles using the public streets​
or highways. The driving or operating of a motor vehicle upon the public streets or highways of​
this state by a motor vehicle dealer or any employee of such motor vehicle dealer for demonstration​
purposes or for any purpose incident to the usual and customary conduct and operation of the​
business in which licensed under section 168.27 to engage, or solely for the purpose of moving it​
from points outside or within the state to the place of business or storage of a licensed dealer within​
the state or solely for the purpose of moving it from the place of business of a manufacturer, or​
licensed dealer within the state to the place of business or residence of a purchaser outside the state,​
shall not be deemed to be using the public streets or highways in the state within the meaning of​
this chapter or of the Constitution of the state of Minnesota, article XIV, and shall not be held to​
make the motor vehicle subject to taxation under this chapter as one using the public streets or​
highways, if during such driving or moving the dealer's plates herein provided for shall be duly​
displayed upon such vehicle. Any dealer or distributor may register a motor vehicle prior to its​
assessment or taxation as personal property, and pay the license fee and tax thereon for the full​
calendar year as one using the public streets and highways, and thereafter such vehicle shall be​
deemed to be one using the public streets and highways and shall not be subject to assessment or​
taxation as personal property during the calendar year for which it is so registered, whether or not​
such vehicle shall actually have used the streets or highways. Special mobile equipment is subject​
to a penalty equal to the tax due under this chapter for the full registration year if it is used to​
transport persons or property at any time using the public streets.​
168.31 REGISTRATION TAX PAYMENT.​
Subdivision 1.When due and payable.The tax required under this chapter to be paid upon a​
motor vehicle for each calendar year becomes due when the vehicle first uses the public streets or​
highways in the state, and upon January 1 each year thereafter, except those vehicles which are​
taxed under section 168.017 and vehicles registered under 168.09, subdivision 3. Taxes due upon​
January 1 become payable upon November 15 preceding the calendar year for which they are​
assessed. The tax required to register vehicles for the registration year March 1 to the last day of​
February is due on March 1 and payable January 1 preceding. The tax required to register vehicles​
under the provisions of section 168.017 is due the first day of the month commencing the 12-month​
registration period and payable during the 45 days preceding the due date. Nothing in this section​
shall preclude prepayment.​
Subd. 4.Installments; registration generally.(a) If the tax for a vehicle assessed under section​
168.013, subdivision 1c, 1d, 1e, or 1g, amounts to more than $400, the owner may pay the tax by​
installments.​
(b) The owner shall tender with the application for registration one-third of the annual tax due​
or $400, whichever is greater, plus any penalties or arrears, plus a fee of $10. Instead of this fee,​
the applicant may furnish a bond, bank letter of credit, or certificate of deposit approved by the​
registrar of motor vehicles, for the total of the tax still due. The amount of the bond, letter of credit,​
or certificate of deposit may include any penalties assessed. The bond, letter of credit, or certificate​
of deposit must be for the benefit of the state for monetary loss caused by failure of the vehicle​
owner to pay delinquent license fees and penalties.​
(c) The remainder of the tax due must be paid in two equal installments. The due date of the​
first installment is July 1, and the second installment is due November 1.​
(d) When the applicant elects to pay the administrative fee, the registrar shall issue to the​
applicant validation stickers indicating the expiration date of a registration. When the applicant​
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Repealed Minnesota Statutes: 25-01581​ elects to furnish a bond, bank letter, or letter of deposit, the registrar shall issue regular validation​
stickers for the registration year.​
(e) If an owner of a vehicle fails to pay an installment on or before its due date, the vehicle must​
not be used on the public streets or highways in this state until the installment or installments of​
the tax remaining due on the vehicle have been paid in full for the licensed year together with a​
penalty at the rate of $1 per day for the remainder of the month in which the balance of the tax​
becomes due and $4 a month for each succeeding month or fraction of a month during which the​
balance of the tax remains unpaid. Upon the payment of the balance of the tax and the penalties,​
the registrar shall issue a registration certificate to the owner of the vehicle in the manner provided​
by law. The registrar shall deny installment payment privileges provided in this subdivision in the​
subsequent year to any owner on any or all vehicles of the owner who during the current year fails​
to pay any installment due within one month after the due date.​
Subd. 4a.Installments; interstate registration and reciprocity.If the tax for a vehicle assessed​
under section 168.187 amounts to more than $400, the owner may pay the tax by installments. The​
owner shall submit with the application for registration, no later than January 1, one-third of the​
Minnesota annual tax due or $400, whichever is greater. The applicant shall furnish a bond, bank​
letter of credit, or certificate of deposit approved by the registrar of motor vehicles, for the total of​
the tax still due. The amount of the bond, letter of credit, or certificate of deposit may include any​
penalties assessed. The bond, letter of credit, or certificate of deposit must be for the benefit of the​
state for monetary loss caused by failure of the vehicle owner to pay delinquent license fees and​
penalties. The remainder of the tax due must be paid in two equal installments; the due date of the​
first installment is May 1 and the second installment is due on September 1. If an owner of a vehicle​
fails to pay an installment on or before the due date, the vehicle must not be used on the public​
streets or highways in this state until the installment or installments of the tax remaining due on the​
vehicle has been paid in full for the licensed year, together with a penalty at the rate of $1 per day​
for the remainder of the month in which the balance of the tax becomes due and $4 a month for​
each succeeding month or fraction of it during which the balance of the tax remains unpaid. The​
registrar shall deny installment payment privileges provided in this subdivision in the subsequent​
year to any owner on any or all vehicles of an owner who during the current year fails to pay any​
installment and penalties due within one month after the due date.​
Subd. 5.Refund.For the registration tax paid on any vehicle before the registration period for​
which that tax was assessed, the owner of the vehicle who paid the tax is entitled to full refund if​
the registration stickers are surrendered before the first day of the new registration period.​
Subd. 6.Tax delinquency; remedies.All taxes imposed under the provisions of this chapter​
shall be deemed the personal obligation of the registered owner and the amount of such tax, including​
added penalties for the nonpayment thereof, shall be a first lien upon the vehicle taxed, paramount​
and superior to all other liens thereon whether previously or subsequently accruing thereon; and,​
in addition to any other remedy herein prescribed, the state shall have a right of action against the​
owner for the recovery of the amount of any delinquent tax thereon, including the penalties accruing​
because of the nonpayment thereof, or for the enforcement of the tax lien thereon hereby declared,​
or both, in any court of competent jurisdiction. The county attorney of the county in which such​
motor vehicle is owned shall perform such service in the matter of the commencement and​
prosecution of such suit or in the prosecution of any other remedy for the enforcement of such tax​
as the attorney general may require.​
168.35 INTENT TO ESCAPE TAX; GROSS MISDEMEANOR.​
Any person who shall, with intent to escape payment of any tax on a motor vehicle, as herein​
provided, delay or neglect to properly list and apply to register the same, or, with intent to prevent​
the payment or collection of the proper tax, fee, or lien thereon, violate or neglect to comply with​
any of the provisions of this chapter, shall be guilty of a gross misdemeanor.​
168.62 INTERCITY BUS REGISTRATION.​
Subd. 2.Tax determination.When the number of intercity buses to be registered in Minnesota​
is determined as herein provided, the owner or operator thereof shall select the particular intercity​
buses to be so registered. The motor vehicle tax to be paid thereon for each calendar year shall be​
determined by the registrar of motor vehicles, who shall compute the amount of motor vehicle tax​
on each intercity bus of the owner or operator thereof as though all of such intercity buses were​
required to be registered in Minnesota. The amount so arrived at shall then be divided by the total​
number of intercity buses of such owner or operator to obtain the average motor vehicle tax due on​
an intercity bus registered in Minnesota. Such average tax shall be paid on each intercity bus​
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Repealed Minnesota Statutes: 25-01581​ registered in Minnesota in the same manner and at the same time as other motor vehicles using the​
streets and highways of Minnesota are taxed and the taxes paid thereon. The registrar of motor​
vehicles shall issue number plates for the intercity buses registered in Minnesota.​
168.63 INTERCITY BUS; REGISTRAR DUTIES.​
Subd. 5.Annual recomputation and tax adjustment.At the close of each calendar year and​
not later than February 15th of the next succeeding year, the registrar of motor vehicles shall​
recompute and redetermine the number of intercity buses required to have been registered in​
Minnesota for the prior year and the actual amount of tax liability for such previous year shall​
likewise be redetermined. Any additional tax which may be due by any owner or operator of intercity​
buses shall be paid forthwith. If it is determined as a result of such recomputation that there has​
been an overpayment of tax, the amount of such overpayment shall be credited to the amount of​
tax which may be due by the owner or operator of intercity buses in any subsequent year. In the​
event any owner or operator of intercity buses discontinues operations in Minnesota and has a tax​
credit due as a result of overpayment of motor vehicle taxes for any year, the amount of such​
overpayment shall be refunded. Such sums as are necessary to make the refunds herein are hereby​
appropriated annually from the highway user tax distribution fund.​
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Repealed Minnesota Statutes: 25-01581​