MN HF4318

Creates a new registration tax refund for vehicles returned to the original manufacturer or dealer within 30 days of purchase, lease, or other transfer

Defines "returned vehicle" as one where the transferee permanently gives up all rights to use or possess the vehicle when returning it to the same dealer/manufacturer

Requires manufacturers or dealers to notify the commissioner within 10 days of receiving a returned vehicle, referencing the original transfer and registration application

Commissioner must cancel the vehicle's registration and issue a full refund of registration taxes to the transferee within 30 days of receiving the return notice