Chapter 297B — Tax Imposed

15.001 Application of Laws 2005, Chapter 56, Terminology Changes Directs state agencies to adopt terminology changes from Laws 2005, chapter 56 when replacing printed materials and … 297B.001 Former motor vehicle excise tax provision, renumbered to section 15.001. 297B.01 Definitions Defines key terms for the motor vehicle excise tax chapter, including motor vehicle, purchase price, and dealer. 297B.02 Tax Imposed Imposes a tax on the purchase price of any motor vehicle purchased or acquired in Minnesota, with the current tax rate … 297B.025 Older Passenger Automobile Addresses the tax treatment of motor vehicle leases. 297B.03 Exemptions Lists exemptions from the motor vehicle excise tax, including transfers between family members, certain governmental … 297B.031 Tax Refund Provides additional motor vehicle excise tax exemptions for specific transaction types. 297B.032 Addresses motor vehicle sales tax provisions for electric and alternative fuel vehicles. 297B.035 Vehicle Purchased by Dealer or Lessor Provides a partial tax exemption or reduced rate for certain qualifying vehicles. 297B.0351 Manufacturer Testing Vehicle Provides additional tax exemption provisions for certain qualifying vehicles. 297B.04 Establishes collection and administration procedures for the motor vehicle excise tax. 297B.05 Provides for refunds of motor vehicle excise tax paid in error or when a vehicle is returned. 297B.06 No Registration Unless Tax Paid Addresses penalties for failure to pay the motor vehicle excise tax. 297B.07 Presumptions Provides for the distribution of motor vehicle excise tax revenues to the highway user tax distribution fund and other … 297B.08 Tax Paid in Other State; Credit, Reciprocity Establishes enforcement and audit authority for the motor vehicle excise tax. 297B.09 Allocation of Revenue Contains additional administrative provisions for motor vehicle excise tax collection. 297B.10 Penalties Provides for the application of the motor vehicle excise tax to vehicles brought into Minnesota from other states. 297B.11 Registrar as Agent of Commissioner of Revenue; Powers Addresses motor vehicle excise tax provisions for specific transaction types. 297B.12 Private Nature of Information Contains conforming and miscellaneous provisions related to the motor vehicle excise tax. 297B.13 Exemption From Excise Tax of Chapter 297a Establishes requirements for dealer reporting and record-keeping related to motor vehicle excise tax.