Purpose of the Bill

The purpose of this Minnesota bill is to modify the way registration taxes are calculated for motor vehicles that have not been used on public roads after their registration expires. It aims to provide a fair tax calculation based on vehicle usage.

Main Provisions

• Pro Rata Registration Tax: The bill introduces a pro rata tax calculation for vehicles that are not used on public streets or highways for one or more months after their registration expires. This means the tax will be adjusted based on the time the vehicle remained unused.
• Tax Calculation: The registration tax will be calculated by multiplying the regular annual registration tax by the fraction of months the vehicle remains registered but unused, out of the total 12-month registration period.
• Owner Certification: Vehicle owners must submit a verified written application certifying the non-operation of their vehicle on public streets to qualify for the pro rata tax adjustment.

Significant Changes to Existing Law

This bill adds a new provision to the Minnesota Statutes that allows for a different calculation of vehicle registration taxes for periods when the vehicle is not in use. This is a shift from the previous system where the registration tax did not consider whether or not the vehicle was actively used on public roads.

Relevant Terms

• Pro rata registration
• Vehicle registration tax
• Unused vehicles
• Non-operation certification