Minnesota Statutes Transportation (Ch. 160-174A) § 168.018. Quarterly registration of farm trucks

(a) The owner of (1) any farm truck as defined insection 168.002, subdivision 8, or (2)a truck owned by a retailer who is engaged in the intrastate transportation of fertilizer or agricultural chemicals directly to a farm for on-farm use within a radius of 50 miles of the retailer's business location, may elect to register and license the truck only for one or more quarters of a registration year, at a tax of one-fourth of the annual tax on the vehicle plus $5 for each quarterly registration. The owner may not apply for quarterly registration or renewal until seven days before the selected quarter or concurrent quarters. The expiration date of a registration shall be displayed on the license plate in such a manner as the registrar shall direct. No truck registered on a quarterly basis shall be operated on the public streets and highways more than ten days beyond the end of the quarter for which it is registered unless the registration has been renewed for another quarter or for the remainder of the registration year.

(b) For purposes of this section registration quarters shall begin on March 1, June 1, September 1, and December 1.