The owner of rental trucks and the owner or operator of rental trailers as defined in part 7405.0100, shall annually register a percentage of the owner's rental trucks and/or trailers in this state. Such registration and taxation imposed is pursuant to Minnesota Statutes 1969, chapter 168.
MS s 168.845
17 SR 1279
August 24, 1999
Official Publication of the State of Minnesota
Revisor of Statutes