2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297B Sales Tax on Motor Vehicles
Section 297B.07 PRESUMPTIONS.
297B.07 PRESUMPTIONS.
For the purpose of the proper administration of Laws 1971, chapter 853 and to prevent
evasion of the tax, the following presumptions shall apply:
(a) Evidence that a motor vehicle was sold for delivery in this state shall be prima facie
evidence that it was sold for use in this state.
(b) When an application for registration plates for a motor vehicle is received by the motor
vehicle registrar within 30 days of the date it was purchased or acquired by the purchaser, it shall
be presumed, until the contrary is shown by the purchaser, that it was purchased or acquired
for use in this state. This presumption shall apply whether or not such vehicle was previously
titled or registered in another state.
History: 1971 c 853 s 7
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