2019 Minnesota Statutes

CHAPTER 297B. SALES TAX ON MOTOR VEHICLES

Table of Sections

Section	Headnote
297B.001	MS 2006 [Renumbered 15.001]
297B.01	DEFINITIONS.
297B.02	TAX IMPOSED.
297B.025	OLDER PASSENGER AUTOMOBILE.
297B.03	EXEMPTIONS.
297B.031	TAX REFUND.
297B.032	[Repealed, 1Sp2001 c 5 art 7 s 66]
297B.035	VEHICLE PURCHASED BY DEALER OR LESSOR.
297B.0351	MANUFACTURER TESTING VEHICLE.
297B.04	PURCHASER'S CERTIFICATE FURNISHED TO REGISTRAR.
297B.05	PRESENTATION OF PURCHASER'S CERTIFICATE TO REGISTRAR.
297B.06	NO REGISTRATION UNLESS TAX PAID.
297B.07	PRESUMPTIONS.
297B.08	TAX PAID IN OTHER STATE; CREDIT, RECIPROCITY.
297B.09	ALLOCATION OF REVENUE.
297B.10	PENALTIES.
297B.11	REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS.
297B.12	PRIVATE NATURE OF INFORMATION.
297B.13	EXEMPTION FROM EXCISE TAX OF CHAPTER 297A.