MOTOR VEHICLE REGISTRATION TAXES

Additional taxes

Additional tax for excessive gross weight, Minn. Statutes 2023 169.86

Buses, Minn. Statutes 2023 168.63 to 168.65

Generally, Minn. Statutes 2023 168.013

Adjustment to tax, procedures, Minn. Statutes 2023 168.013

Affidavits

Classic motorcycles, Minn. Statutes 2023 168.105

Refunds, affidavits of nonuse, Minn. Statutes 2023 168.31

Agricultural machinery and equipment, exemptions, Minn. Statutes 2023 168.012

All-terrain vehicles, four-wheelers, exemptions, Minn. Statutes 2023 168.012

Ambulances, exemptions, Minn. Statutes 2023 168.012

Amusement parks, nonresidents' motor vehicles, Minn. Statutes 2023 168.183

Anatomical gifts, public education donations, Minn. Statutes 2023 168.013

Armed forces members

Exemptions, Minn. Statutes 2023 168.031 to 168.033, 168.04

Proportionate payment, Minn. Statutes 2023 168.033

Refunds, Minn. Statutes 2023 168.032

Assignments, refunds, Minn. Statutes 2023 168.16

Blackout license plates, Minn. Statutes 2023 168.1287

Buses

Additional tax, payment, Minn. Statutes 2023 168.63 to 168.65

Apportionment, basis, Minn. Statutes 2023 168.61, 168.62

Determination, Minn. Statutes 2023 168.62 to 168.64

Gross weight, basis, Minn. Statutes 2023 168.013

Intercity buses, Minn. Statutes 2023 168.013, 168.61 to 168.63

Interest, Minn. Statutes 2023 168.64

Intracity buses, rate of tax, Minn. Statutes 2023 168.013

Overpayments, credits, refunds, Minn. Statutes 2023 168.63

Public Safety Department, duties, Minn. Statutes 2023 168.62, 168.63

Reciprocity, Minn. Statutes 2023 168.181

Rulemaking, Minn. Statutes 2023 168.64

School buses, rate of tax, Minn. Statutes 2023 168.013

Carnivals, nonresidents' motor vehicles, Minn. Statutes 2023 168.183

Circuses, nonresidents' motor vehicles, Minn. Statutes 2023 168.183

Classic cars, Minn. Statutes 2023 168.10

Classic motorcycles, Minn. Statutes 2023 168.105

Collection, surtaxes, Minn. Statutes 2023 168.016

Collector military vehicles, Minn. Statutes 2023 168.10

Collector motor vehicles, Minn. Statutes 2023 168.09, 168.10

Collegiate license plate applicants, Minn. Statutes 2023 168.129

Complaints, unpaid taxes, Minn. Statutes 2023 168.33

Computation

Buses, Minn. Statutes 2023 168.62

Generally, Minn. Statutes 2023 168.013

Conflict of laws, reciprocity, Minn. Statutes 2023 168.012

Credits, buses, Minn. Statutes 2023 168.63

Delinquent taxes, Minn. Statutes 2023 168.31, 168.33

Depositing, highway user tax user distribution fund, Minn. Statutes 2023 168.013

Emergency vehicles, exemptions, Minn. Statutes 2023 168.012

Evasion, Minn. Statutes 2023 168.35

Exemptions

Armed forces members, Minn. Statutes 2023 168.031 to 168.033, 168.04

Disabled veterans, Minn. Statutes 2023 168.012

Disabled war veterans, Minn. Statutes 2023 168.031

Electric-assisted bicycles, Minn. Statutes 2023 168.012

Farm trailers, Minn. Statutes 2023 168.12

Former prisoners of war, Minn. Statutes 2023 168.125

Generally, Minn. Statutes 2023 168.012

Failure to pay

Certificate of title, Minn. Statutes 2023 168A.08, 168A.23

Persons under age 18, Minn. Statutes 2023 168.101

Farm trucks, rate of tax, Minn. Statutes 2023 168.013

Fees

Generally, Minn. Statutes 2023 168.013

Installment payments, Minn. Statutes 2023 168.31

Fire departments, exemptions, Minn. Statutes 2023 168.012

Foreign countries

Exemptions, Minn. Statutes 2023 168.012

Reciprocity, Minn. Statutes 2023 168.181

Foreign states

Exemptions, Minn. Statutes 2023 168.012

Reciprocity, Minn. Statutes 2023 168.181

Former prisoners of war, exemptions, Minn. Statutes 2023 168.125

Forms, Public Safety Department, duties, Minn. Statutes 2023 168.10

Government-owned vehicles, exemptions, Minn. Statutes 2023 168.012

Gross earnings taxes companies, Minn. Statutes 2023 168.013

Gross weight, Minn. Statutes 2023 168.013

Hearses, generally, Minn. Statutes 2023 168.013

Increase, principal and interest, trunk highway bonds, Minn. Statutes 2023 168.013

Inspectors, reports given, unpaid taxes, Minn. Statutes 2023 168.33

Installment payments

Certificates of title, depositing with Public Safety Department, rulemaking, Minn. Statutes 2023 168A.24

Generally, Minn. Statutes 2023 168.31

Interstate carriers, reciprocity, Minn. Statutes 2023 168.221

Lawsuits, Minn. Statutes 2023 168.31

Lienholders, rights, Minn. Statutes 2023 168.013

Liens

Certificates of title, depositing with Public Safety Department, rulemaking, Minn. Statutes 2023 168A.24

Enforcement, recovery of delinquent taxes, Minn. Statutes 2023 168.31

Lions Clubs International license plates, Minn. Statutes 2023 168.1258

Manufactured homes, exemptions, Minn. Statutes 2023 168.012

Minnesota missing and murdered Indigenous relatives license plates, Minn. Statutes 2023 168.1288

Minnesota professional sports team license plates, Minn. Statutes 2023 168.1259

Motor vehicle dealers

Duties, generally, Minn. Statutes 2023 168A.04, 168A.11

Manufacturers' test vehicle license plate fees, Minn. Statutes 2023 168.25

Requirements, Minn. Statutes 2023 168.27

Taxation as personal property, exemptions, Minn. Statutes 2023 168.28

Withholding, Minn. Statutes 2023 168.013

Motor vehicles not operated on public highways, Minn. Statutes 2023 168.012

Motorcycles

Disabled veterans, exemptions, Minn. Statutes 2023 168.012

Rate of tax, Minn. Statutes 2023 168.013

Motorized bicycles, tax rate, Minn. Statutes 2023 168.013

Nonresidents

Amusement parks, circuses, and carnivals, Minn. Statutes 2023 168.183

Reciprocity, Minn. Statutes 2023 168.181, 168.211

Passenger automobiles

Disabled veterans, exemptions, Minn. Statutes 2023 168.012

Tax rate, Minn. Statutes 2023 168.013

Payment

Dealers, duties, Minn. Statutes 2023 168.25, 168A.04, 168A.11

Delinquent taxes, Minn. Statutes 2023 168.31, 168.33

Dishonored checks, suspension of motor vehicle registration, Minn. Statutes 2023 168.17

Due dates, Minn. Statutes 2023 168.31

Gross earnings tax companies, Minn. Statutes 2023 168.013

Installment payments, Minn. Statutes 2023 168.31, 168A.24

Manufacturers' test vehicle license plate fees, Minn. Statutes 2023 168.25

Motor vehicle registration certificate, Minn. Statutes 2023 168.11

Owners, Minn. Statutes 2023 168.013

Purchase of vehicle, Minn. Statutes 2023 168A.11

Requirements, Minn. Statutes 2023 168.09, 168.28

Temporary nonresident vehicle permits in lieu of, Minn. Statutes 2023 168.091

Vehicles with rotary member license plates, Minn. Statutes 2023 168.1297

Pioneer motor vehicles, Minn. Statutes 2023 168.10

Proratable vehicles, prorated fees, Minn. Statutes 2023 168.013

Quarterly registration, Minn. Statutes 2023 168.018

Rebuilt motor vehicles, Minn. Statutes 2023 168.10

Receipts

Issuance, conditional receipts, Minn. Statutes 2023 168.17

Violations, Minn. Statutes 2023 168.36

Reciprocity

Conflict of laws, Minn. Statutes 2023 168.012

Denial or withdrawal of benefits and privileges, Minn. Statutes 2023 168.201

Generally, Minn. Statutes 2023 168.181

Interstate carriers, Minn. Statutes 2023 168.221

Nonresidents, Minn. Statutes 2023 168.211

Public Safety Department, powers and duties, Minn. Statutes 2023 168.187

Rulemaking, Minn. Statutes 2023 168.221

Recreational vehicles

Disabled veterans, exemptions, Minn. Statutes 2023 168.012

Generally, Minn. Statutes 2023 168.013

Refunds

Affidavits of nonuse, Minn. Statutes 2023 168.31

Armed forces members, active service, Minn. Statutes 2023 168.032

Buses, Minn. Statutes 2023 168.63

Cancellation of sales, Minn. Statutes 2023 168A.101

Generally, Minn. Statutes 2023 168.16

Lemons (motor vehicles), Minn. Statutes 2023 168.022

Vehicles destroyed, sold, or removed from state, Minn. Statutes 2023 168.16, 168.31

Reports about, Minn. Statutes 2023 168.33

Revenues, depositing, Minn. Statutes 2023 168.25

School buses, rate of tax, Minn. Statutes 2023 168.013

School vehicles, exemptions, Minn. Statutes 2023 168.012

Special mobile equipment

Exemptions, Minn. Statutes 2023 168.012

Penalty, Minn. Statutes 2023 168.28

Spotter trucks, exemptions, Minn. Statutes 2023 168.012

Street rods, Minn. Statutes 2023 168.10

Street-sweeping vehicles, rate of tax, Minn. Statutes 2023 168.013

Subject vehicles, Minn. Statutes 2023 168.28

Surcharges, Minn. Statutes 2023 168.013

Surtaxes, collection, Minn. Statutes 2023 168.016

Tractors

Exemptions, Minn. Statutes 2023 168.012

Rate of tax, Minn. Statutes 2023 168.013

Reciprocity, Minn. Statutes 2023 168.181

Spotter trucks, exemption, Minn. Statutes 2023 168.012

Truck-tractors, Minn. Statutes 2023 168.013, 168.181

Trailers

Farm trailers, Minn. Statutes 2023 168.012, 168.013

Generally, Minn. Statutes 2023 168.013

Reciprocity, Minn. Statutes 2023 168.181

Rental trailers, Minn. Statutes 2023 168.843

Semitrailers, Minn. Statutes 2023 168.012, 168.013, 168.181

Trucks

Generally, Minn. Statutes 2023 168.013

One-ton pickup trucks, disabled veterans, exemptions, Minn. Statutes 2023 168.012

Reciprocity, Minn. Statutes 2023 168.181

Rental trucks, percentage of taxable trucks, determination, Minn. Statutes 2023 168.842

Vans, Minn. Statutes 2023 168.013

Vehicle-mounted concrete pumps, rate of tax, Minn. Statutes 2023 168.013

Veterans, disabled war veterans, exemptions, Minn. Statutes 2023 168.031

Violations and penalties

Axle weight violations, additional payments, Minn. Statutes 2023 168.013

Evasion or defeat, generally, Minn. Statutes 2023 168.35

Generally, Minn. Statutes 2023 168.10

Gross weight violations, additional payments, Minn. Statutes 2023 168.013

Payment violations, Minn. Statutes 2023 168.101, 168.123, 168.31

Receipts, manufacture, purchase, sale, or use, Minn. Statutes 2023 168.36

Waivers, interstate carriers, reciprocity, Minn. Statutes 2023 168.221