2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297B Sales Tax on Motor Vehicles
Section 297B.09 ALLOCATION OF REVENUE.

297B.09 ALLOCATION OF REVENUE.
Subdivision 1. Deposit of revenues. (a) Money collected and received under this chapter
must be deposited as provided in this subdivision.
(b) From July 1, 2002, to June 30, 2003, 32 percent of the money collected and received
must be deposited in the highway user tax distribution fund, 20.5 percent must be deposited in the
metropolitan area transit fund under section 16A.88, and 1.25 percent must be deposited in the
greater Minnesota transit fund under section 16A.88. The remaining money must be deposited
in the general fund.
(c) From July 1, 2003, to June 30, 2007, 30 percent of the money collected and received
must be deposited in the highway user tax distribution fund, 21.5 percent must be deposited in
the metropolitan area transit fund under section 16A.88, 1.43 percent must be deposited in the
greater Minnesota transit fund under section 16A.88, 0.65 percent must be deposited in the county
state-aid highway fund, and 0.17 percent must be deposited in the municipal state-aid street fund.
The remaining money must be deposited in the general fund.
(d) On and after July 1, 2007, 32 percent of the money collected and received must be
deposited in the highway user tax distribution fund, 20.5 percent must be deposited in the
metropolitan area transit fund under section 16A.88, and 1.25 percent must be deposited in the
greater Minnesota transit fund under section 16A.88. The remaining money must be deposited
in the general fund.
Subd. 2.[Repealed, 1987 c 358 s 132]
Subd. 3.[Repealed, 1994 c 587 art 2 s 22]
History: 1971 c 853 s 9; 1973 c 582 s 3; 1976 c 2 s 112; 1981 c 363 s 48; 1Sp1981 c 1 art
4 s 9; 1983 c 17 s 11; 1984 c 654 art 3 s 82; 1986 c 444; 1Sp1986 c 1 art 8 s 12; 1987 c 358 s
112; 1988 c 603 s 5; 1989 c 268 s 6; 1990 c 565 s 30; 1991 c 233 s 94; 1991 c 291 art 2 s 14;
1994 c 628 art 3 s 25; 2000 c 490 art 7 s 2; 1Sp2001 c 5 art 3 s 65; 1Sp2001 c 8 art 2 s 64;
1Sp2001 c 13 s 19; 1Sp2003 c 19 art 2 s 48