168.016 COLLECTION OF TAX RATE INCREASE. The tax provisions include the five percent surtax imposed under section 168.013, subdivision 14 for passenger automobiles, ambulances and hearses, and the five percent increase in taxes provided for in said subdivision 14 shall not be added to the taxes imposed on such vehicles under the provisions of Extra Session Laws 1971, chapter 31. History: Ex1971 c 31 art 5 s 4
Minnesota Legal Code