Vehicle registration tax refunds provision for certain returned vehicles

This bill creates a process for refunding vehicle registration taxes when buyers return vehicles to dealers within 30 days. It directly affects buyers (transferees) who permanently return vehicles to the same dealer or manufacturer without keeping them. Dealers must notify the state within 10 days of a return, and the state must refund the buyer’s registration tax within 30 days of receiving that notice. The refund applies only to vehicles initially registered under Minnesota law that are returned under the defined conditions.