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HF 243

as introduced - 92nd Legislature (2021 - 2022) Posted on 01/21/2021 01:01pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to motor vehicles; imposing an alternative fuel vehicle tax; proposing
coding for new law in Minnesota Statutes, chapter 296A.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [296A.075] ALTERNATIVE FUEL VEHICLE TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Definition. new text end

new text begin For the purposes of this section, "alternative fuel vehicle"
means a passenger automobile, one-ton pickup truck, motorcycle, or recreational vehicle,
as those terms are defined under section 168.002, that meets the criteria under section
216C.01, subdivision 1b.
new text end

new text begin Subd. 2. new text end

new text begin Tax imposed. new text end

new text begin There is an excise tax imposed on alternative fuel vehicles that
are (1) registered in this state under chapter 168; and (2) not subject to the gasoline tax
under section 296A.07. The tax is payable at the rate specified in subdivision 3, and in the
form and manner prescribed under subdivision 4.
new text end

new text begin Subd. 3. new text end

new text begin Rate of tax; calculation. new text end

new text begin (a) Annually by March 1, the commissioner must
calculate the alternative fuel vehicle tax to be imposed for the period beginning July 1 of
the current year and ending June 30 the following year. The tax must equal the total revenues
received from the gasoline tax imposed under section 296A.07 for the prior calendar year,
divided by the total number of passenger automobiles, one-ton pickup trucks, motorcycles,
and recreational vehicles registered under chapter 168 during the prior calendar year.
new text end

new text begin (b) For the purposes of calculating the rate of tax under paragraph (a), the commissioner
of public safety must provide the commissioner with total number of passenger automobiles,
one-ton pickup trucks, motorcycles, and recreational vehicles registered under chapter 168
during the prior calendar year.
new text end

new text begin Subd. 4. new text end

new text begin Tax payment; deposit. new text end

new text begin Beginning July 1 of each year and through June 30 the
following year, the commissioner of public safety must collect the alternative fuel vehicle
tax at the rate calculated under subdivision 3. The tax imposed must be included as an
individual charge assessed at the same time as the annual vehicle registration tax under
section 168.013. The commissioner of public safety must deposit the proceeds of the tax
imposed under this section in the highway user tax distribution fund.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment. The
commissioners of revenue and public safety must begin imposing the tax under this section
for registrations and renewals of alternative fuel vehicles beginning on July 1, 2022.
new text end