An owner or operator of rental trailers shall annually register a percentage of the rental trailers of that owner or operator in Minnesota. The number of rental trailers required to be registered in Minnesota shall be a number equal to the average number of rental trailers operated in and through the state during the preceding calendar year. The number of rental trailers thus determined shall be the number of rental trailers deemed to be domiciled within the state and subject to registration and taxation in a calendar year.
1971 c 49 s 3; 1986 c 444
Structure Minnesota Statutes
Chapters 160 - 174A — Transportation
Chapter 168 — Vehicle Registration, Taxation, Sale
Section 168.002 — Definitions.
Section 168.012 — Vehicles Exempt From Tax Or License Fees.
Section 168.013 — Vehicle Registration Taxes.
Section 168.0135 — Motor Vehicle Registration Self-service Kiosks.
Section 168.014 — Owner's Registration Certificate; Expiration.
Section 168.016 — Collection Of Tax Rate Increase.
Section 168.017 — Monthly Series Registration System.
Section 168.018 — Quarterly Registration Of Farm Trucks.
Section 168.0185 — Record Of Vehicle Registration; Disclosure.
Section 168.021 — Plates For Physically Disabled Persons.
Section 168.022 — Mandatory Tax Refund Due To Lemon Law.
Section 168.031 — Registration Exemption; Active Military Service.
Section 168.032 — Proportionate Refund To Person On Active Military Service.
Section 168.033 — May Pay Proportionate Part Of Tax.
Section 168.04 — Military Personnel; Exemptions.
Section 168.041 — Impounding Registration Plates.
Section 168.05 — [Held unconstitutional]
Section 168.053 — Drive-away In-transit License.
Section 168.054 — Liability Insurance Policy.
Section 168.056 — Towing Violation A Misdemeanor; Exceptions.
Section 168.057 — Fees Credited To Highway User Fund.
Section 168.09 — Registration; Reregistration.
Section 168.091 — 31-day Temporary Vehicle Permit.
Section 168.092 — 21-day Temporary Vehicle Permit.
Section 168.10 — Registration; Collector Vehicle.
Section 168.101 — Ownership And Registration By Minor; Prohibitions.
Section 168.102 — School Bus; Preregistration Inspection.
Section 168.105 — Classic Motorcycle Registration.
Section 168.11 — Registration Certificate.
Section 168.121 — Special Plates Remembering Victims Of Impaired Drivers.
Section 168.123 — Veterans; Special Plates.
Section 168.1235 — Veterans Service Group Emblems.
Section 168.124 — Special Plates For Medal Of Honor Recipients.
Section 168.125 — Special Plates For Former Prisoners Of War.
Section 168.1253 — Gold Star License Plate.
Section 168.1255 — "proud To Be A Veteran" Plate.
Section 168.1256 — Retired Law Enforcement Special Plates.
Section 168.126 — Commuter Vans; Registration, Special License Plates.
Section 168.127 — Fleet Vehicles; Registration, Fee.
Section 168.128 — Limousine Plates.
Section 168.1282 — "start Seeing Motorcycles" Special Plates.
Section 168.1284 — Minnesota 100 Club Plates.
Section 168.1285 — Minnesota Agriculture Plates.
Section 168.1286 — Honorary Consul Plates.
Section 168.129 — Special Collegiate Plates.
Section 168.1291 — Certain Special Plates; Uniform Design, Unique Emblems.
Section 168.1293 — Certain Special Plates; Authorization, Discontinuance.
Section 168.1294 — Law Enforcement Memorial Plates.
Section 168.1295 — State Parks And Trails Plates.
Section 168.1296 — Critical Habitat Plates.
Section 168.1297 — Special "rotary Member" Plates.
Section 168.1298 — Special "support Our Troops" Plates.
Section 168.1299 — Minnesota Golf Plates.
Section 168.13 — Proof Of Ownership.
Section 168.15 — Rights As To Registration Certificate And Plates.
Section 168.16 — Registration Tax Refund; Appropriation.
Section 168.17 — Suspension Of Registration.
Section 168.181 — Nonresidents, Reciprocity Agreements Or Arrangements.
Section 168.183 — Motor Vehicles Of Certain Nonresidents.
Section 168.185 — Usdot Numbers.
Section 168.187 — Interstate Registration And Reciprocity.
Section 168.201 — Denial Or Withdrawal Of Benefits And Privileges.
Section 168.211 — Subjection To State Laws Generally.
Section 168.221 — Commercial Vehicles; Taxes Or Fees.
Section 168.25 — Vehicles Used For Testing.
Section 168.26 — Certain Manufacturers Need Not Register.
Section 168.27 — Motor Vehicle Dealers; Violations, Penalties.
Section 168.2701 — Liability Of Lessors For Unpaid Traffic Fines.
Section 168.2702 — Motor Vehicle Leases; Indemnity Agreements.
Section 168.271 — Informational Labels On Pickup Trucks; Penalty.
Section 168.274 — Definitions.
Section 168.275 — Sale Of Motor Vehicle On Sunday Forbidden.
Section 168.276 — Suspension Or Revocation Of Dealer License.
Section 168.277 — Motor Vehicle Purchases; Disclosure.
Section 168.28 — Vehicles Subject To Tax; Exceptions.
Section 168.29 — Replacement Plates.
Section 168.301 — Vehicle Transfer Deadline; Fees; Suspension.
Section 168.31 — Registration Tax Payment.
Section 168.321 — New Vehicle Manufacturer's Statement.
Section 168.325 — Division Of Driver And Vehicle Services.
Section 168.326 — Expedited Driver And Vehicle Services; Fee.
Section 168.327 — Driver And Vehicle Record Fees.
Section 168.33 — Commissioner As Registrar Of Vehicles; Deputy Registrars.
Section 168.34 — Information Furnished.
Section 168.345 — Use Of Vehicle Registration Information.
Section 168.346 — Privacy Of Personal Information.
Section 168.35 — Intent To Escape Tax; Gross Misdemeanor.
Section 168.36 — Unlawful Use Of Unregistered Vehicle Certificate, Plates.
Section 168.37 — Plate Tabs Or Stickers; Monthly Registration System.
Section 168.381 — Manufacture Of Vehicle Plates; Appropriations.
Section 168.50 — [Held unconstitutional]
Section 168.51 — [Held unconstitutional]
Section 168.52 — [Held unconstitutional]
Section 168.53 — [Held unconstitutional]
Section 168.54 — Motor Vehicles, Transfer Of Ownership.
Section 168.61 — Intercity Bus.
Section 168.62 — Intercity Bus Registration.
Section 168.63 — Intercity Bus; Registrar Duties.
Section 168.64 — Intercity Bus Rules, Requirements.
Section 168.65 — Intercity Bus Violations.
Section 168.841 — Definition Of Rental Truck.
Section 168.842 — Registration And Taxation Of Rental Truck.
Section 168.843 — Registration And Taxation Of Rental Trailer.
Section 168.844 — Other Fleet Rental Vehicles.
Section 168.845 — Rules For Rental Trucks And Trailers.
Section 168.846 — Misdemeanor Violation Of Rental Vehicle Laws.