Section 297B.12 — Private Nature Of Information.
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 except in connection with state or federal tax proceedings or upon request of […]
Section 297B.13 — Exemption From Excise Tax Of Chapter 297a.
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 the sales tax on motor […]
Section 297B.10 — Penalties.
297B.10 PENALTIES. (a) Any person, including persons other than the purchaser, who prepares, completes, or submits a false or fraudulent motor vehicle purchaser’s certificate with intent to defeat or evade the tax imposed under this chapter or any purchaser who fails to complete or submit a motor vehicle purchaser’s certificate with intent to defeat or […]
Section 297B.11 — Registrar As Agent Of Commissioner Of Revenue; Powers.
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 advisable for the proper and efficient administration of the law. The collection of […]
Section 297B.03 — Exemptions.
297B.03 EXEMPTIONS. There is specifically exempted from the provisions of this chapter and from computation of the amount of tax imposed by it the following: (1) purchase or use, including use under a lease purchase agreement or installment sales contract made pursuant to section 465.71, of any motor vehicle by the United States and its […]
Section 297B.031 — Tax Refund.
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 the consumer the tax imposed by this chapter, […]
Section 297B.035 — Vehicle Purchased By Dealer Or Lessor.
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, who is licensed under section 168.27, subdivision 2 or 3, including vehicles […]
Section 297B.0351 — Manufacturer Testing Vehicle.
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
Section 297B.04 — Purchaser’s Certificate Furnished To Registrar.
297B.04 PURCHASER’S CERTIFICATE FURNISHED TO REGISTRAR. All persons who apply for registration of any motor vehicle shall complete a motor vehicle purchaser’s certificate in such form and manner as may be prescribed by the motor vehicle registrar, showing a complete description of the motor vehicle, the seller’s name and address, the buyer’s name and address, […]
Section 297B.05 — Presentation Of Purchaser’s Certificate To Registrar.
297B.05 PRESENTATION OF PURCHASER’S CERTIFICATE TO REGISTRAR. No registration plates or certificate shall be issued by the motor vehicle registrar for a motor vehicle unless and until the applicant therefor shall attach a properly executed motor vehicle purchaser’s certificate to the application for license registration. If an application for registration or transfer is made for […]