Vehicle registration tax refunds for returned vehicles provided.

This bill requires vehicle manufacturers and dealers to notify the state commissioner within 10 days when a vehicle is returned to them within 30 days of being transferred to a buyer or lessee. The legislation mandates that the commissioner cancel the registration and issue a refund of any registration taxes paid by the original buyer or lessee for these returned vehicles. It applies specifically to vehicles that are permanently transferred back to the same manufacturer or dealer without the transferee retaining any right to use or possess the vehicle. This change affects vehicle dealers and manufacturers in Minnesota who handle returned vehicles, as well as consumers who paid registration fees on vehicles that were subsequently returned.