This bill amends Minnesota Statutes 2024, section 168.013, by adding a new subdivision that introduces a pro rata registration tax for unused vehicles. Specifically, it allows for a vehicle registration tax to be calculated for vehicles that have expired registration and have not been operated on public streets or highways for one or more months after the expiration. The tax is determined by taking the registration tax calculated under a previous subdivision, multiplying it by 1/12, and then multiplying that result by the number of months remaining in the vehicle's 12-month registration period.

Additionally, the bill requires that the owner of a vehicle registered under this new subdivision must submit a verified written application to the registrar, certifying that the vehicle was not operated on public streets or highways during the months following the expiration of its registration. This provision aims to provide a fair tax structure for vehicle owners who do not use their vehicles for an extended period.

Statutes affected:
Introduction: 168.013