There is a newer version of the Minnesota Statutes
2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297B Sales Tax on Motor Vehicles
- Section 297B.001 APPLICATION OF LAWS 2005, CHAPTER 56, TERMINOLOGY CHANGES.
- Section 297B.01 DEFINITIONS.
- Section 297B.02 TAX IMPOSED.
- Section 297B.025 OLDER PASSENGER AUTOMOBILE.
- Section 297B.03 EXEMPTIONS.
- Section 297B.031 TAX REFUND.
- Section 297B.032 Repealed, 1Sp2001 c 5 art 7 s 66
- Section 297B.035 VEHICLE PURCHASED BY DEALER OR LESSOR.
- Section 297B.0351 MANUFACTURER TESTING VEHICLE.
- Section 297B.04 PURCHASER'S CERTIFICATE FURNISHED TO REGISTRAR.
- Section 297B.05 PRESENTATION OF PURCHASER'S CERTIFICATE TO REGISTRAR.
- Section 297B.06 NO REGISTRATION UNLESS TAX PAID.
- Section 297B.07 PRESUMPTIONS.
- Section 297B.08 TAX PAID IN OTHER STATE; CREDIT, RECIPROCITY.
- Section 297B.09 ALLOCATION OF REVENUE.
- Section 297B.10 PENALTIES.
- Section 297B.11 REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS.
- Section 297B.12 PRIVATE NATURE OF INFORMATION.
- Section 297B.13 EXEMPTION FROM EXCISE TAX OF CHAPTER 297A.
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