Minnesota § 297B.11 REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS

Minnesota Statutes

§ 297B.11 — REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS

Minnesota § 297B.11

PartEXCISE AND SALES TAXES

Ch. 297BSALES TAX ON MOTOR VEHICLES

This text of Minnesota § 297B.11 (REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 297B.11 (2026).

Text

The state commissioner of revenue is charged with the administration of the sales tax on motor vehicles. The commissioner may prescribe all rules not inconsistent with the provisions of this chapter, necessary and advisable for the proper and efficient administration of the law. The collection of this sales tax on motor vehicles shall be carried out by the motor vehicle registrar who shall act as the agent of the commissioner and who shall be subject to all rules not inconsistent with the provisions of this chapter, that may be prescribed by the commissioner.
The provisions of chapters 270C, 289A, and 297A relating to the commissioner's authority to audit, assess, and collect the tax, and to issue refunds and to hear appeals, are applicable to the sales tax on motor vehicles. The commissio

Free access — add to your briefcase to read the full text and ask questions with AI

The state commissioner of revenue is charged with the administration of the sales tax on motor vehicles. The commissioner may prescribe all rules not inconsistent with the provisions of this chapter, necessary and advisable for the proper and efficient administration of the law. The collection of this sales tax on motor vehicles shall be carried out by the motor vehicle registrar who shall act as the agent of the commissioner and who shall be subject to all rules not inconsistent with the provisions of this chapter, that may be prescribed by the commissioner.
The provisions of chapters 270C, 289A, and 297A relating to the commissioner's authority to audit, assess, and collect the tax, and to issue refunds and to hear appeals, are applicable to the sales tax on motor vehicles. The commissioner may impose civil penalties as provided in chapters 289A and 297A, and the additional tax and penalties are subject to interest at the rate provided in section270C.40from the date provided in section270C.40, subdivision 3, until paid.

Legislative History

1971 c 853 s 11;1973 c 582 s 3;1985 c 83 s 5;1985 c 248 s 70;1994 c 416 art 3 s 4;1994 c 587 art 2 s 21;1997 c 31 art 2 s 50;1997 c 84 art 6 s 26;2005 c 151 art 2 s 14;2013 c 143 art 18 s 18