Pro rata registration taxes on unused vehicles authorization

This bill allows vehicle owners to pay a reduced registration tax for vehicles not used on public roads after their registration expires. It calculates the tax as a proportional amount (based on the remaining months in the 12-month registration period) of the full annual tax. Owners must certify in writing that the vehicle was not operated during the unused period. This directly affects Minnesota vehicle owners with expired registrations who choose to keep unused vehicles parked.