as introduced - 87th Legislature (2011 - 2012) Posted on 03/26/2012 09:09am
A bill for an act
relating to taxes; modifying gasoline and special fuel tax exemptions; amending
Minnesota Statutes 2010, sections 296A.07, subdivision 4; 296A.08, subdivision
3.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2010, section 296A.07, subdivision 4, is amended to
read:
The provisions of subdivision 1 do not apply to gasoline or
denatured ethanol purchased by:
(1) a transit system or transit provider receiving financial assistance or
reimbursement under section 174.24, 256B.0625, subdivision 17, or 473.384;
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(2) a day training and habilitation services provider licensed under chapter 245B,
that is required to provide transportation services and is providing services under a medical
assistance home and community-based services waiver;
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deleted text begin (2)deleted text end new text begin (3)new text end an ambulance service licensed under chapter 144E; or
deleted text begin (3)deleted text end new text begin (4)new text end a licensed distributor to be delivered to a terminal for use in blending.
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This section is effective March 1, 2012.
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Minnesota Statutes 2010, section 296A.08, subdivision 3, is amended to read:
The provisions of subdivisions 1 and 2 do not apply to
special fuel or alternative fuels purchased by:
(1) a transit system or transit provider receiving financial assistance or
reimbursement under section 174.24, 256B.0625, subdivision 17, or 473.384;
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(2) a day training and habilitation services provider licensed under chapter 245B,
that is required to provide transportation services and is providing services under a medical
assistance home and community-based services waiver;
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deleted text begin (2)deleted text end new text begin (3)new text end an ambulance service licensed under chapter 144E; or
deleted text begin (3)deleted text end new text begin (4)new text end a licensed distributor to be delivered to a terminal for use in blending.
new text begin
This section is effective March 1, 2012.
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