There is a newer version of the Minnesota Statutes
2015 Minnesota Statutes
Chapters 296 - 299 — EXCISE AND SALES TAXES
Chapter 297B — SALES TAX ON MOTOR VEHICLES
- Section 297B.001 — MS 2006 [Renumbered 15.001]
- 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- Section 297B.032 — [Repealed, 1Sp2001 c 5 art 7 s 66]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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