The bill amends Minnesota Statutes 2024, section 168.013, by adding a new subdivision that authorizes pro rata registration taxes for unused vehicles. Specifically, it establishes that if a vehicle's registration has expired and it has not been operated on public streets or highways for one or more months after the expiration, the vehicle will be subject to a registration tax. This tax is calculated based on the standard registration tax, adjusted for the number of months remaining in the vehicle's 12-month registration period.

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

Statutes affected:
Introduction: 168.013