Current through Register Vol. 48, No. 39, March 25, 2024
Subpart
1.
Close of records.
At the time of appointment, the deputy registrar shall notify
the commissioner in writing of the days that the office will be open and the
time of the daily close of office records.
The deputy registrar shall not change the time of the daily
close of office records without notifying the commissioner in writing at least
15 days before the proposed effective date of the change, and the deputy
registrar shall not implement the change unless the commissioner has approved
it.
Subp. 1a.
Processing credit card and debit card transactions.
A. At the daily close of office records on
each working day, the deputy registrar shall settle the batch containing all
credit card and debit card transactions conducted that day according to
procedures prescribed by the commissioner.
B. The deputy registrar shall store all
signed merchant copies of the credit card and debit card receipts for the
transaction amount and the convenience fee at the office location and shall
maintain all signed merchant copies of the credit card and debit card receipts
according to subpart
4.
C. The deputy registrar is responsible for
all chargebacks when a person successfully disputes a transaction charged to
the person's credit card or debit card.
Subp. 2.
Reporting registrations, fees,
and taxes.
A report of the motor vehicle fees and taxes collected and the
motor vehicle transactions collected for the department each working day must
be transmitted by the deputy registrar to the commissioner according to the
procedures specified in this part and in an electronic format or other
alternative means prescribed or approved by the commissioner. The report must
include:
A. the names of the parties
of the collected transactions, excluding the names of parties applying solely
for renewal;
B. the type of
transaction;
C. the listing of
motor vehicle fees and taxes collected for the department on that
day;
D. the completed motor vehicle
documents and required information for the transactions as specified by the
commissioner; and
E. a financial
statement listing the total amount of motor vehicle fees and taxes collected,
deposited, and reported under subparts
3 and
3a.
(1) The financial statement must provide the
office location identification number, report number, report date, and the
total amount of the deposit for that report.
(2) All transactions, motor vehicle fees, and
taxes collected in an office must be included on the report for the day the
transaction, motor vehicle fees, and taxes were collected in the
office.
(3) A minimum of one report
must be completed for all transactions, motor vehicle fees, and taxes collected
during each working day.
(4) More
than one report may be submitted for a working day with prior approval from the
commissioner.
(5) If an office does
not collect any transactions, motor vehicle fees, or taxes on a working day the
office is scheduled to be open, a report must still be filed with the
commissioner indicating that no transactions, motor vehicle fees, or taxes were
collected for that day.
(6) The
report must be transmitted or delivered to the commissioner before the end of
the next working day following the receipt of the documents, motor vehicle
fees, and taxes by electronic transfer or other alternative means approved by
the commissioner.
(7) Supporting
documents for transactions listed on the report must be delivered either by
United States mail, by a package delivery service, by hand delivery, or by
other means approved by the commissioner.
(8) A deputy registrar must file with the
commissioner, on a form and in a manner as the commissioner may require,
reports of the deputy registrar's credit card transactions for motor vehicle
fees and taxes.
Subp.
2a.
Processing and reporting incomplete motor vehicle
transactions.
The processing and reporting requirements specified in this
subpart must be met if an incomplete transaction is received by a deputy
registrar.
A. The incomplete
transaction must not be listed on the daily report for the office until all
motor vehicle fees and taxes are collected for the transaction.
B. State inventory must not be released to
the customer until all motor vehicle fees and taxes are collected for the
transaction.
C. State fees and
taxes must not be deposited or reported before the time of collection for the
transaction.
D. Incomplete
transactions for which motor vehicle fees and taxes cannot be collected the
same working day that the transactions were received must be dated with the
date that the transactions were received by the deputy registrar and placed in
the incomplete processing area required under part
7406.0400, subpart
2, item B.
E. In the case of motor vehicle transactions,
state fees and taxes, the deputy registrar shall collect all motor vehicle fees
and taxes for the transaction or return the incomplete transaction to the
customer within two working days following receipt of the
transaction.
F. In the case of an
incomplete transaction that is accepted, the deputy registrar shall inform the
customer that the transaction will not be considered accepted and stamped paid
until the transaction is completed and all motor vehicle fees and taxes are
collected.
G. A deputy registrar
must notify the commissioner if the deputy registrar's office intends to
receive incomplete motor vehicle transactions and submit to the commissioner a
floor plan of the office space as required under part
7406.0360, subpart
4. If the deputy registrar
ceases to accept incomplete motor vehicle transactions, the deputy registrar
shall notify the commissioner within ten days of the change.
Subp. 3.
Depositing motor
vehicle fees and taxes.
A. Before the
end of each working day, each deputy registrar shall deposit an amount equal to
the total of all motor vehicle fees and taxes collected the previous working
day according to the requirements in subpart
3a. The amount listed for
the total of all motor vehicle fees and taxes collected must cover any
shortages for any motor vehicle transactions collected and stamped as paid,
including any unsettled credit card and debit card transactions.
B. The deputy registrar shall process credit
card and debit card transactions through the bank designated by the
commissioner.
C. The deputy
registrar shall authorize the designated bank to deposit the proceeds of credit
card and debit card transactions to the deputy registrar's business or personal
bank account.
D. The deputy
registrar shall transfer an amount equal to all motor vehicle fees and taxes
collected the previous working day that were paid for using a credit card or
debit card to the state-designated depository, or to a depository approved
under subpart
3a.
Subp. 3a.
Reporting deposits to
commissioner.
On the date the deposit of motor vehicle fees and taxes are
due, the deputy registrar shall ensure that a financial statement of the
deposits made are reported to the commissioner according to the procedures and
in a format specified in this part.
A.
All deposits must be made in a depository that meets the requirements in this
subpart.
B. The depository must be
authorized by the deputy registrar to allow the state to electronically
withdraw funds from the deputy registrar's account in an amount equal to the
motor vehicle taxes and fees reported to the state. This item affects only
those deputy registrars that received authorization before October 1, 2009, for
automatic deposit of funds from the deputy registrar's bank account to the
state depository.
C. Any depository
used for the deposit of taxes or fees due and owing the state must either:
(1) be a state-designated depository;
or
(2) meet the depository and
collateral requirements in Minnesota Statutes, section
9.031.
D. Any funds collected on a
working day in excess of the total motor vehicle taxes and fees listed on the
report described in subpart
2, minus filing fees and
imprest cash, must be deposited as motor vehicle registration tax.
Subp. 3b.
Reconciling
reported excess.
If a deputy registrar documents the need for a refund of a
reported payment of excess funds, the commissioner shall refund or credit the
reported excess funds if the submitted documentation substantiates the reported
excess.
Subp. 4.
Maintaining records.
At the deputy registrar's office, the deputy registrar must
keep complete records for deposits made to approved state depositories and the
daily reports prepared under subpart
2 for motor vehicle
registrations and motor vehicle fees and taxes collected.
A. The records must be maintained for three
years.
B. Once the records and the
corresponding motor vehicle documents are received by the deputy registrar, the
records, documents, and information contained on the records and documents
become the property of the state of Minnesota and are subject to the terms of
the Data Practices Act under Minnesota Statutes, chapter 13. The records,
documents, and information contained on the records and documents may not be
released by the deputy registrar without prior approval from the commissioner,
except when authorized by statute for law enforcement personnel and by court
order.
Subp. 4a.
Destroying private or confidential data.
Storage or destruction of any document with private or
confidential information must be done in such a way that the information is
irretrievable and cannot be revealed to anyone not entitled to see it.
Subp. 5.
Warning
notice.
On discovering a violation of subpart
3 or
3a, the commissioner must
send a warning notice, by certified mail, to the deputy registrar warning of
the violation.
The warning notice must identify the violation and tell the
deputy registrar that if the deputy registrar violates subpart
3 or
3a again within 180 days of
the date on the notice, a late payment charge will be imposed.
Subp. 5a.
Late payment
charge; calculation.
For each subsequent violation of subpart
3 or
3a after a warning notice
has been issued, the commissioner shall impose a late payment charge of $30 or
an amount computed by the following formula, whichever is greater.
A. The number of calendar days for which
payment is late begins on the date on the late payment charge notice. The late
payment notice must be issued by certified mail and contain the information
specified in subpart
6.
B. Calendar days late x delinquent amount x
daily rate = Late payment charge where:
(1)
calendar days late = actual number of calendar days each deposit or report is
delinquent;
(2) delinquent amount =
actual amount each deposit or report is delinquent; and
(3) daily rate = interest on all state funds
without authority to be invested separately, as determined by the Minnesota
Department of Management and Budget, for the month the deposit or report was
due, divided by 365 days.
C. In determining the number of calendar days
a deposit or report is late, weekends and holidays must be included only if the
deposit or report is determined to be already at least two calendar days
late.
D. The commissioner shall
continue to impose the late payment charges until the deputy registrar is no
longer in violation of this part.
Subp. 6.
Notice of late payment
charge.
The late payment charge notice must identify the violations of
Minnesota Statutes, section
168.33,
and subpart
3 or
3a for which the late
payment charge is imposed.
The notice must also tell the deputy registrar when the late
payment charge is due, how the late payment charge must be paid, and how to
obtain a review of the late payment charge.
Subp. 7.
Unpaid late payment
charges.
If a late payment charge remains unpaid for 30 days from the
date the commissioner mailed the notice of late payment charge and if no review
is requested, the commissioner shall make a claim for payment against the
deputy registrar's performance bond, or in the case of a public official
serving as a deputy registrar, the commissioner shall demand payment from the
county treasurer.
Subp. 8.
Administrative review.
When the commissioner notifies a deputy registrar that a late
payment charge has been imposed:
A.
The deputy registrar may ask the commissioner to review the late payment
charge. The deputy registrar may request a review by submitting a statement,
together with written materials showing that the deputy registrar processed the
motor vehicle registrations in compliance with Minnesota Statutes, section
168.33,
subdivision 2, and this chapter. The request for review must be submitted
within ten days from the date the notice of late payment charge was issued. The
commissioner shall review the materials and notify the deputy registrar within
ten days of receipt of the request for review, whether the late payment charge
will be affirmed or rescinded. A deputy registrar may withhold the late payment
charge during the review period but must pay the late payment charge to the
state depository account by the end of the working day following notice that
the late payment charge is affirmed.
B. The commissioner shall affirm the late
payment charge only if the charge was calculated correctly and the late deposit
was the result of foreseeable circumstances within the control of the deputy
registrar.
Subp. 9.
Discontinuance.
A deputy registrar who fails to comply with the late payment
charge notice may be subject to discontinuance of the deputy registrar's
appointment under parts
7406.0800 to
7406.1000.
Statutory Authority: MS s
14.06;
168.33;
171.061;
299A.01