Bill Text: MN SF383 | 2013-2014 | 88th Legislature | Introduced
Bill Title: Motor vehicle registration tax late payment penalty surcharge
Sponsorship: Partisan Bill (Democrat 2)
Status: (Introduced - Dead) 2013-02-11 - Referred to Finance [SF383 Detail]
Download: Minnesota-2013-SF383-Introduced.html
1.2relating to motor vehicles; imposing penalty surcharge for late payment of
1.3vehicle registration tax;amending Minnesota Statutes 2012, sections 168.013,
1.4subdivision 8; 168.31, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 168.013, subdivision 8, is amended to read:
1.7 Subd. 8. Tax proceeds to highway user fund; fee proceeds to vehicle services
1.8account. (a) Unless otherwise specified in this chapter, the net proceeds of the registration
1.9tax imposed under this chapter, including the penalty surcharge for late payment, imposed
1.10in section 168.31, subdivision 1a, must be collected by the commissioner, paid into the
1.11state treasury, and credited to the highway user tax distribution fund.
1.12(b) All fees collected under this chapter, unless otherwise specified, must be
1.13deposited in the vehicle services operating account in the special revenue fund under
1.14section299A.705 .
1.15 Sec. 2. Minnesota Statutes 2012, section 168.31, is amended by adding a subdivision
1.16to read:
1.17 Subd. 1a. Penalty surcharge for late payment. Except as otherwise provided in
1.18subdivisions 4 and 4a, a vehicle owner who has failed to pay the tax required under this
1.19chapter on or before the due date shall pay in full the tax due on the vehicle, together with
1.20a penalty surcharge of $25 for each month or portion of a month following the expiration
1.21of the registration period, except that the amount of the late fee may not exceed $100.
1.22 Sec. 3. EFFECTIVE DATE.
2.1This act is effective July 1, 2013, and applies to vehicle registration taxes due on
2.2and after that date.
1.3vehicle registration tax;amending Minnesota Statutes 2012, sections 168.013,
1.4subdivision 8; 168.31, by adding a subdivision.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2012, section 168.013, subdivision 8, is amended to read:
1.7 Subd. 8. Tax proceeds to highway user fund; fee proceeds to vehicle services
1.8account. (a) Unless otherwise specified in this chapter, the net proceeds of the registration
1.9tax imposed under this chapter, including the penalty surcharge for late payment, imposed
1.10in section 168.31, subdivision 1a, must be collected by the commissioner, paid into the
1.11state treasury, and credited to the highway user tax distribution fund.
1.12(b) All fees collected under this chapter, unless otherwise specified, must be
1.13deposited in the vehicle services operating account in the special revenue fund under
1.14section
1.15 Sec. 2. Minnesota Statutes 2012, section 168.31, is amended by adding a subdivision
1.16to read:
1.17 Subd. 1a. Penalty surcharge for late payment. Except as otherwise provided in
1.18subdivisions 4 and 4a, a vehicle owner who has failed to pay the tax required under this
1.19chapter on or before the due date shall pay in full the tax due on the vehicle, together with
1.20a penalty surcharge of $25 for each month or portion of a month following the expiration
1.21of the registration period, except that the amount of the late fee may not exceed $100.
1.22 Sec. 3. EFFECTIVE DATE.
2.1This act is effective July 1, 2013, and applies to vehicle registration taxes due on
2.2and after that date.
