Subdivision 1. Deposit of revenues. (a) Money collected and received under this chapter must be deposited as provided in this subdivision.
(b) 60 percent of the money collected and received must be deposited in the highway user tax distribution fund, 36 percent must be deposited in the metropolitan area transit account under section 16A.88, and four percent must be deposited in the greater Minnesota transit account under section 16A.88.
(c) It is the intent of the legislature that the allocations under paragraph (b) remain unchanged for fiscal year 2012 and all subsequent fiscal years.
Subd. 2. [Repealed, 1987 c 358 s 132]
Subd. 3. [Repealed, 1994 c 587 art 2 s 22]
1971 c 853 s 9; 1973 c 582 s 3; 1976 c 2 s 112; 1981 c 363 s 48; 1Sp1981 c 1 art 4 s 9; 1983 c 17 s 11; 1984 c 654 art 3 s 82; 1986 c 444; 1Sp1986 c 1 art 8 s 12; 1987 c 358 s 112; 1988 c 603 s 5; 1989 c 268 s 6; 1990 c 565 s 30; 1991 c 233 s 94; 1991 c 291 art 2 s 14; 1994 c 628 art 3 s 25; 2000 c 490 art 7 s 2; 1Sp2001 c 5 art 3 s 65; 1Sp2001 c 8 art 2 s 64; 1Sp2001 c 13 s 19; 1Sp2003 c 19 art 2 s 48; 2007 c 143 art 2 s 5; 2009 c 36 art 3 s 19; 2014 c 308 art 9 s 77
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.