Minnesota § 168.022 - MANDATORY TAX REFUND DUE TO LEMON LAW
Full text of Minnesota Minnesota Statutes § 168.022 — MANDATORY TAX REFUND DUE TO LEMON LAW, with citation guidance and answers to common questions.
§ 168.022. MANDATORY TAX REFUND DUE TO LEMON LAW
Subdivision 1.Entitlement to refund.
If a manufacturer of motor vehicles is required by section 325F.665, subdivision 3, to refund the tax imposed by this chapter, the tax shall be refunded to the manufacturer as provided in this section.
Subd. 2.Amount of refund.
The amount of the refund shall be the tax paid by the purchaser pursuant to this chapter less 1/12 of the annual tax for the vehicle for each calendar month or fraction of a calendar month between the date of registration and the date the purchase price is refunded.
Subd. 3.Application.
The refund shall be paid to the manufacturer upon written application to the registrar of motor vehicles with proof of compliance with this section as the registrar may require.
Subd. 4.Payment out of highway user fund.
Payment of any refund pursuant to this section shall be made out of the highway user tax distribution fund and the amounts necessary to pay the refunds are appropriated out of that fund.
History:
1983 c 342 art 20 s 1; 1999 c 86 art 1 s 38
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 168.022
What does Minnesota Statutes § 168.022 cover?
Section 168.022 ("MANDATORY TAX REFUND DUE TO LEMON LAW") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 168.022?
A common citation format is "Minnesota Statutes § 168.022" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 168.022 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.