Chapter 297B Sales Tax on Motor Vehicles
- Section 297B.001 MS 2006 Renumbered 15.001
- Section 297B.01 Definitions
- Section 297B.02 Tax Imposed
- Section 297B.025 Older Passenger Automobile
- Section 297B.03 Exemptions
- Section 297B.031 Tax Refund
- Section 297B.032 Repealed, 1Sp2001 c 5 art 7 s 66
- 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.10 Penalties
- 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