1.1 	A bill for an act
1.2 	relating to motor vehicles; authorizing pro rata registration taxes on unused vehicles;
1.3 	amending Minnesota Statutes 2022, section 168.013, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2022, section 168.013, is amended by adding a subdivision 
1.6 	to read:
1.7 		Subd. 1n.Pro rata registration for unused vehicles. (a) Notwithstanding section 
1.8 	168.017, a vehicle for which registration under this section has expired and that was not 
1.9 	operated on public streets or highways for one or more months following the expiration is 
1.10 	subject to a vehicle registration tax calculated as follows:
1.11 	(1) the registration tax calculated under subdivision 1a; times
1.12 	(2) 1/12; times
1.13 	(3) the number of months remaining in the vehicle's 12-month registration period 
1.14 	determined under section 168.017.
1.15 	(b) The owner of a vehicle registered under this subdivision must file with the registrar 
1.16 	the verified written application required under section 168.012, subdivision 7, certifying 
1.17 	that the vehicle was not operated on public streets or highways during the months following 
1.18 	the vehicle's registration expiration.