USE OF TAX. The treasurer of each county receiving payments under subdivision 3 shall deposit such payments in the county road and bridge fund. The moneys shall be used for purposes authorized by law which are highway purposes within the meaning of the Minnesota Constitution, article 14.β Subd. 5. [Repealed, 2008 c 154 art 2 s 33] Subd. 6. [Repealed by amendment, 2013 c 117 art 3 s 4] (a) Any owner or operator of a motor vehicle who willfully gives any false information relative to the tax authorized by this section to the registrar of motor vehicles or any county, or who willfully fails or refuses to furnish any such information, is guilty of a misdemeanor. (b) Except as otherwise provided in this section, the collection and payment of a wheelage tax and all matters relating thereto are subject to all provisions of law relating to collection and payment of motor vehicle taxes so far as applicable.β 163.06 MS 1957 [Repealed, 1959 c 500 art 6 s 13]
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Sources: County Highway Statutes, County Highways