1997 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 296 Motor Fuels
Section 296.0261 Permit for alternate fuel vehicles.

296.0261 Permit for alternate fuel vehicles.

Subdivision 1. Repealed, 1995 c 264 art 2 s 43

Subd. 2. Repealed, 1995 c 264 art 2 s 43

Subd. 3. Repealed, 1995 c 264 art 2 s 43

Subd. 4. Repealed, 1995 c 264 art 2 s 43

Subd. 5. Repealed, 1995 c 264 art 2 s 43

Subd. 6. Repealed, 1995 c 264 art 2 s 43

Subd. 7. Repealed, 1995 c 264 art 2 s 43

Subd. 8. Repealed, 1995 c 264 art 2 s 43

Subd. 9. Repealed, 1995 c 264 art 2 s 43

Subd. 10. Credit; refunds. (a) A purchaser of an alternative fuel vehicle permit under subdivisions 1 to 9, prior to July 1, 1995, shall receive a credit for the unused portion of the permit fee. The amount of the credit shall be equal to the original permit fee and prorated to the number of months from July 1, 1995, until the expiration date of the permit. The credit shall reduce the amount of the vehicle's annual motor vehicle registration tax as calculated under section 168.013. The credit shall be applied to the first motor vehicle registration tax payable after July 1, 1995.

(b) If the amount of the credit calculated under paragraph (a) exceeds the amount of motor vehicle registration tax due, the registrar shall pay to the vehicle owner a cash refund equal to the difference between the motor vehicle registration tax and the credit due. The amount necessary to pay the refunds under this paragraph is appropriated for fiscal year 1996 to the commissioner of public safety from the highway user tax distribution fund. The appropriation is available until the refunds have been paid.

HIST: 1994 c 587 art 12 s 9; 1995 c 264 art 2 s 21