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168.31

Statute ID: 18046

Registration - Installment Payment of Motor Vehicle Tax Overdue

In Effect

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Details are only available for Penalty and Charging Statutes.

Statute Number:

168.31

Enactment Date:

Jun 26, 2021

Effective Date:

Jul 1, 2021

Expiration Date:

Repealed?:

Summary Text:

Registration - Installment Payment of Motor Vehicle Tax Overdue

Statute ID:

18046

Created:

Jul 26, 2021 by mnjis.legal.analyst@state.mn.us

Updated:

Jul 26, 2021 by mnjis.legal.analyst@state.mn.us

Last Update Action:

Added

Legal Analyst Comment:

Amending Chapter Sect; Subd 4 amended; taking charge off chapter section

Summary Text:

Registration - Installment Payment of Motor Vehicle Tax Overdue

Link to MN Statute Text:

https://www.revisor.leg.state.mn.us/stats/168/31.html

Legislative Session:

2021 - Special 1

Session Law Text?:

Statute text last updated on:

Jul 26, 2021

Subd. 4.   
a) If the tax for a vehicle assessed under section 168.013, subdivision 1c, 1d, 1e, or 1g, amounts to more than $400, the owner may pay the tax by installments.

(b) The owner shall tender with the application for registration one-third of the annual tax due or $400, whichever is greater, plus any penalties or arrears, plus a fee of $10. Instead of this fee, the applicant may furnish a bond, bank letter of credit, or certificate of deposit approved by the registrar of motor vehicles, for the total of the tax still due. The amount of the bond, letter of credit, or certificate of deposit may include any penalties assessed. The bond, letter of credit, or certificate of deposit must be for the benefit of the state for monetary loss caused by failure of the vehicle owner to pay delinquent license fees and penalties.

(c) The remainder of the tax due must be paid in two equal installments. The due date of the first installment is July 1, and the second installment is due November 1.

(d) When the applicant elects to pay the administrative fee, the registrar shall issue to the applicant validation stickers indicating the expiration date of a registration. When the applicant elects to furnish a bond, bank letter, or letter of deposit, the registrar shall issue regular validation stickers for the registration year.

(e) If an owner of a vehicle fails to pay an installment on or before its due date, the vehicle must not be used on the public streets or highways in this state until the installment or installments of the tax remaining due on the vehicle have been paid in full for the licensed year together with a penalty at the rate of $1 per day for the remainder of the month in which the balance of the tax becomes due and $4 a month for each succeeding month or fraction of a month during which the balance of the tax remains unpaid. Upon the payment of the balance of the tax and the penalties, the registrar shall issue a registration certificate to the owner of the vehicle in the manner provided by law. The registrar shall deny installment payment privileges provided in this subdivision in the subsequent year to any owner on any or all vehicles of the owner who during the current year fails to pay any installment due within one month after the due date.