Well I know that at the drag strip, if you remove the rear seat in a car with a trunk, then you are supposed to put a metal firewall between the trunk and the passenger compartment. The idea being that in a crash there is at least something to help keep gasoline and debris from getting in. But seeing as most cars today allow you to fold the rear seat down to increase trunk space anyway, I can't see how it would be illegal to remove them? Unless it has something to do with sharp edges being exposed, or to prevent people from trying to use their passenger car to move really heavy loads? I think your best bet would be to contact either the local police or the motor vehicle branch and just ask them what the rules are for your area.
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