Title Minnesota Statutes, Minnesota Statutes

297B.031 TAX REFUND. If a manufacturer of motor vehicles is required by a court order under section 325F.665 or a decision of an informal dispute settlement mechanism as defined in section 325F.665, or a dealer or lessor of motor vehicles is required by section 325F.662, to pay t…

297B.035 VEHICLE PURCHASED BY DEALER OR LESSOR. § Subdivision 1.Ordinary course of business. Except as provided in this section, motor vehicles purchased solely for resale in the ordinary course of business by any motor vehicle dealer, as defined in section 168.002, subdivision 6…

297B.0351 MANUFACTURER TESTING VEHICLE. Except as provided in section 168.25, a vehicle purchased by a first-stage motor vehicle manufacturer and licensed under that section is exempt from the provisions of this chapter. History: 1995 c 74 s 3

297B.06 NO REGISTRATION UNLESS TAX PAID. No registration plates or certificate shall be issued by the motor vehicle registrar for the ownership or operation of any motor vehicle to any applicant for registration other than for those vehicles which have been previously registered …

297B.07 PRESUMPTIONS. § Subdivision 1.Presumption; sale and registration. For the purpose of the proper administration of this chapter, and to prevent evasion of the tax, the following presumptions shall apply: (a) Evidence that a motor vehicle was sold for delivery in this state…

297B.08 TAX PAID IN OTHER STATE; CREDIT, RECIPROCITY. If any motor vehicle has been or is subject to a tax by any other state in respect to its sale or use, in an amount less than the tax imposed by this chapter, the provisions of this chapter shall apply, but at a rate measured …

297B.09 ALLOCATION OF REVENUE. § Subdivision 1.Deposit of revenues. (a) Money collected and received under this chapter must be deposited as follows: (1) 60 percent in the highway user tax distribution fund; (2) 34.3 percent in the metropolitan area transit account under section …

297B.10 PENALTIES. (a) Any person, including persons other than the purchaser, who attempts to defeat or evade the tax imposed under this chapter in any manner, is guilty of a gross misdemeanor unless the tax involved exceeds $300, in which event the person is guilty of a felony.…

297B.11 REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS. The state commissioner of revenue is charged with the administration of the sales tax on motor vehicles. The commissioner may prescribe all rules not inconsistent with the provisions of this chapter, necessary and adv…

297B.12 PRIVATE NATURE OF INFORMATION. It shall be unlawful for the motor vehicle registrar, deputy registrars, or any other public official or employee to divulge or otherwise make known in any manner any particulars acquired from the purchaser's records, officers, or employees …

297B.13 EXEMPTION FROM EXCISE TAX OF CHAPTER 297A. As defined in Laws 1971, chapter 853, the sale or use of motor vehicles shall be exempt from the excise tax imposed by chapter 297A; however, the leasing or other use of motor vehicles not subject to tax under the provisions of t…