Pro rata registration taxes on unused vehicles authorized.

This bill allows Minnesota vehicle owners to pay a prorated registration tax for vehicles not operated on public roads after registration expires. It directly affects owners of unused vehicles who let their registration lapse but don't drive the vehicle for part of the year. The tax is calculated as the full annual fee multiplied by the number of unused months divided by 12. Owners must certify in writing that the vehicle wasn't operated during the unused period when re-registering. This creates a new provision in Minnesota law to adjust registration costs based on actual usage time.