No registration plates or certificate shall be issued by the motor vehicle registrar for a motor vehicle unless and until the applicant therefor shall attach a properly executed motor vehicle purchaser's certificate to the application for license registration. If an application for registration or transfer is made for a motor vehicle that has been previously registered in this state and the applicant is the same person in whose name the registration had previously been issued, the motor vehicle purchaser's certificate need not be submitted to the motor vehicle registrar.
1971 c 853 s 5
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297B — Sales Tax On Motor Vehicles
Section 297B.01 — Definitions.
Section 297B.02 — Tax Imposed.
Section 297B.025 — Older Passenger Automobile.
Section 297B.031 — Tax Refund.
Section 297B.035 — Vehicle Purchased By Dealer Or Lessor.
Section 297B.0351 — Manufacturer Testing Vehicle.
Section 297B.04 — Purchaser's Certificate Furnished To Registrar.
Section 297B.05 — Presentation Of Purchaser's Certificate To Registrar.
Section 297B.06 — No Registration Unless Tax Paid.
Section 297B.07 — Presumptions.
Section 297B.08 — Tax Paid In Other State; Credit, Reciprocity.
Section 297B.09 — Allocation Of Revenue.
Section 297B.11 — Registrar As Agent Of Commissioner Of Revenue; Powers.
Section 297B.12 — Private Nature Of Information.
Section 297B.13 — Exemption From Excise Tax Of Chapter 297a.