HF 1449

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to natural resources; proposing an amendment to the Minnesota
Constitution, article XI, by adding a section; increasing the sales tax rate by
one-fourth of one percent and dedicating the receipts for national resources
and clean water purposes; establishing a clean water and great outdoors fund;
creating a Great Outdoors Council; creating a natural resources grant program;
authorizing the sale and issuance of state bonds; amending Minnesota Statutes
2006, sections 10A.01, subdivision 35; 114D.30, subdivisions 1, 5; 114D.45,
subdivisions 1, 2; 297A.62, subdivision 1; 297A.94; 297B.02, subdivision 1;
proposing coding for new law in Minnesota Statutes, chapter 84.

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

Section 1. new text begin CONSTITUTIONAL AMENDMENT PROPOSED.
new text end

new text begin An amendment to the Minnesota Constitution is proposed to the people. If the
amendment is adopted, a section will be added to article XI, to read:
new text end

new text begin Sec. 15. new text end

new text begin Beginning July 1, 2009, until June 30, 2049, the sales and use tax rate shall be
increased by one-fourth of one percent on sales and uses taxable under the general state
sales and use tax law. Receipts from the increase, plus penalties and interest and reduced
by any refunds, are dedicated to and must be deposited in the clean water and great
outdoors fund. Money in the fund must be appropriated by law and may be spent only:
new text end

new text begin (1) to protect and restore the state's lakes, rivers, streams, and wetlands; and
new text end

new text begin (2) to protect, preserve, and restore the state's fish and wildlife habitat, parks,
trails, and natural areas.
new text end

new text begin A clean water and great outdoors fund is established in the state treasury.
new text end

new text begin From July 1, 2009, until at least June 30, 2029, the commissioner of finance may
sell and issue bonds for the purposes of the fund. The proceeds of the bonds shall be paid
into the fund. The priority fund expenditure is to pay principal and interest due on issued
bonds. If the fund is not adequate to pay principal and interest on the bonds when due,
the legislature shall appropriate money from the state treasury to the fund. The money
dedicated under this section shall supplement and shall not be used as a substitute for
traditional sources of funding for the purposes specified.
new text end

Sec. 2. new text begin SUBMISSION TO VOTERS.
new text end

new text begin The proposed amendment must be submitted to the people at the 2008 general
election. The question submitted must be:
new text end

new text begin "Shall the Minnesota Constitution be amended to provide funding beginning July 1,
2009, to protect, preserve, and restore the state's fish and wildlife habitat, parks, trails,
and natural areas and to protect and restore the state's lakes, rivers, streams, and wetlands
by increasing the sales and use tax rate by one-fourth of one percent on taxable sales
until the year 2049 and by authorizing the sale and issuance of state bonds until at least
the year 2029?
new text end

new text begin Yes ....... new text end

new text begin No ......." new text end

Sec. 3.

Minnesota Statutes 2006, section 10A.01, subdivision 35, is amended to read:

Subd. 35.

Public official.

"Public official" means any:

(1) member of the legislature;

(2) individual employed by the legislature as secretary of the senate, legislative
auditor, chief clerk of the house, revisor of statutes, or researcher, legislative analyst, or
attorney in the Office of Senate Counsel and Research or House Research;

(3) constitutional officer in the executive branch and the officer's chief administrative
deputy;

(4) solicitor general or deputy, assistant, or special assistant attorney general;

(5) commissioner, deputy commissioner, or assistant commissioner of any state
department or agency as listed in section 15.01 or 15.06, or the state chief information
officer;

(6) member, chief administrative officer, or deputy chief administrative officer of a
state board or commission that has either the power to adopt, amend, or repeal rules under
chapter 14, or the power to adjudicate contested cases or appeals under chapter 14;

(7) individual employed in the executive branch who is authorized to adopt, amend,
or repeal rules under chapter 14 or adjudicate contested cases under chapter 14;

(8) executive director of the State Board of Investment;

(9) deputy of any official listed in clauses (7) and (8);

(10) judge of the Workers' Compensation Court of Appeals;

(11) administrative law judge or compensation judge in the State Office of
Administrative Hearings or referee in the Department of Employment and Economic
Development;

(12) member, regional administrator, division director, general counsel, or operations
manager of the Metropolitan Council;

(13) member or chief administrator of a metropolitan agency;

(14) director of the Division of Alcohol and Gambling Enforcement in the
Department of Public Safety;

(15) member or executive director of the Higher Education Facilities Authority;

(16) member of the board of directors or president of Minnesota Technology, Inc.;

(17) member of the board of directors or executive director of the Minnesota State
High School League;

(18) member of the Minnesota Ballpark Authority established in section 473.755; deleted text begin or deleted text end

(19) citizen member of the Legislative-Citizen Commission on Minnesota
Resources new text begin ; or
new text end

new text begin (20) citizen member of the Great Outdoors Council new text end .

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective November 15, 2008, if the
constitutional amendment proposed in section 1 is adopted.
new text end

Sec. 4.

new text begin [84.9401] CLEAN WATER AND GREAT OUTDOORS FUND.
new text end

new text begin Subdivision 1. new text end

new text begin Fund established; distribution. new text end

new text begin The clean water and great
outdoors fund is established in the Minnesota Constitution, article XI, section 15. The
commissioner of finance shall credit to the fund the increased tax receipts and proceeds
from the sale of bonds pursuant to that section. All contributions, gifts, and money earned
by the fund must be credited to the fund. No more than five percent of the fund may be
used for administrative purposes. A great outdoors account and a nature nearby account
are created in the fund. Funds from the combined tax receipts and bonding proceeds as
provided in the Minnesota Constitution, article XI, section 15, shall be distributed to
the clean water legacy account under chapter 114D; the great outdoors account; and the
nature nearby account each year until at least 2029, with a minimum of $100,000,000
distributed annually to the clean water legacy account, a minimum of $100,000,000
distributed annually to the great outdoors account, and a minimum of $30,000,000
distributed annually to the nature nearby account. The Great Outdoors Council shall
make annual recommendations to the legislature for the distribution of these funds to the
clean water legacy account, the great outdoors account, and the nature nearby account
and for appropriations from those accounts subject to the minimum for each account. The
legislature shall annually appropriate combined tax receipts and bonding proceeds.
new text end

new text begin Subd. 2. new text end

new text begin Bond proceeds. new text end

new text begin The Great Outdoors Council and the legislature shall, with
the advice of the commissioner of finance, maximize the use of funds in the clean water
and great outdoors fund through the use of bonding, in order to fully fund the requirements
of the Clean Water Legacy Act and to accelerate the conservation purposes of this act.
new text end

new text begin Subd. 3. new text end

new text begin Clean water legacy account. new text end

new text begin Money distributed under this section to
the clean water legacy account may be spent only for the purposes listed under section
114D.45, with priority given to total maximum daily load implementation plans as defined
in section 114D.15, subdivision 11, and to capital projects to be funded with bond
proceeds issued as provided in subdivision 1.
new text end

new text begin Subd. 4. new text end

new text begin Great outdoors account. new text end

new text begin (a) The great outdoors account may be spent
only for the following purposes:
new text end

new text begin (1) to protect, preserve, and restore natural areas and fish and wildlife habitat
through capital projects;
new text end

new text begin (2) to acquire land and interests in land for parks and trails and restore natural
resources on parks and trails through capital projects; and
new text end

new text begin (3) to implement land protection and for land stewardship costs to further the
purposes of this section and the Minnesota Constitution, article XI, section 15.
new text end

new text begin (b) The great outdoors account may be spent for public agencies to acquire and
improve land or interests in land and to enter cooperative agreements with nonprofit
conservation organizations to acquire land or interests in land and improve lands acquired
under this subdivision. Any land acquired in fee title by the commissioner of natural
resources with money appropriated according to this section must be designated as an
outdoor recreation unit under section 86A.07, or designated as provided in sections
89.018, subdivision 2, paragraph (a); 97A.101; 97A.125; 97C.001; and 97C.011. The
commissioner may similarly designate any lands acquired in less than fee title.
new text end

new text begin Subd. 5. new text end

new text begin Nature nearby account. new text end

new text begin The nature nearby account may be spent only for
the purposes of nature nearby matching grants to local government units and nonprofit
conservation organizations for conservation programs according to section 84.9405.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, if the constitutional
amendment proposed in section 1 is adopted.
new text end

Sec. 5.

new text begin [84.9403] GREAT OUTDOORS COUNCIL.
new text end

new text begin Subdivision 1. new text end

new text begin Membership; organization; terms. new text end

new text begin (a) The Great Outdoors Council
is created. The commissioners of natural resources, agriculture, finance, and the Pollution
Control Agency; the chair of the Metropolitan Council; and the executive directors of the
Board of Water and Soil Resources and the Public Facilities Authority shall each appoint
one person from their respective agencies to serve as a nonvoting member of the council.
Additional members shall be appointed as follows:
new text end

new text begin (1) two citizen members appointed by the senate Subcommittee on Committees of
the Committee on Rules and Administration;
new text end

new text begin (2) two citizen members appointed by the speaker of the house; and
new text end

new text begin (3) three citizen members appointed by the governor.
new text end

new text begin (b) All citizen members must have experience and expertise in the protection of fish
and wildlife habitat, parks, natural areas, or water quality. A citizen member must not be a
registered lobbyist. The removal and, beginning July 1, 2009, the compensation of citizen
members are as provided in section 15.0575.
new text end

new text begin (c) Members shall elect a chair, vice chair, and other officers as determined by the
council. The chair may convene meetings as necessary to conduct the duties of the council.
new text end

new text begin (d) Membership terms are three years, subject to the initial appointment terms
in paragraph (e). Members continue to serve on the council until their successors are
appointed.
new text end

new text begin (e) Members shall be initially appointed according to the following schedule of
terms:
new text end

new text begin (1) one member appointed by the governor for a term ending the first Monday in
January 2012;
new text end

new text begin (2) one member appointed under paragraph (a), clause (1), for a term ending the first
Monday in January 2012 and one member appointed under paragraph (a), clause (2), for a
term ending the first Monday in January 2012;
new text end

new text begin (3) two members appointed by the governor for a term ending the first Monday in
January 2011; and
new text end

new text begin (4) one member appointed under paragraph (a), clause (1), for a term ending the first
Monday in January 2011 and one member appointed under paragraph (a), clause (2), for a
term ending the first Monday in January 2011.
new text end

new text begin (f) The governor's appointments are subject to the advice and consent of the senate.
new text end

new text begin (g) An appointing authority may remove a member for cause. Vacancies on the
council do not affect the authority of the remaining members to carry out their duties.
Vacancies must be filled as provided in paragraph (a).
new text end

new text begin Subd. 2. new text end

new text begin Duties. new text end

new text begin The Great Outdoors Council created in subdivision 1 shall develop
and submit to the legislature an annual budget plan for expenditures from the clean water
and great outdoors fund. The budget plan shall give priority to total maximum daily
load implementation plans as defined under section 114D.15, subdivision 11, and to
capital projects to be funded with bond proceeds issued as provided in section 84.9401,
subdivision 1. The council shall maximize funds for capital projects through the use of
bonding in its budget plan. The budget plan must provide for payment of principal and
interest due on bond issues and may, in addition to bonding recommendations, include
recommendations for noncapital appropriations consistent with the purposes of the clean
water legacy account, the great outdoors account, and the nature nearby account. Each
annual budget plan shall include a report on the use of funds during the previous 12
months, including a list of outcomes and completed projects. Each annual budget plan
and report shall address implementation of clean water, habitat, and parks components of
the statewide conservation and preservation plan as completed by the Legislative-Citizen
Commission on Minnesota Resources.
new text end

new text begin Subd. 3. new text end

new text begin Advisory councils. new text end

new text begin The Great Outdoors Council shall request annual
recommendations for the use of funds in the clean water legacy account from the Clean
Water Council established under section 114D.30 and shall accept the funding priorities
as established by the Clean Water Council. The Great Outdoors Council may appoint
advisory committees to provide technical advice and recommendations for the use of
funds in the great outdoors account and the nature nearby account.
new text end

new text begin Subd. 4. new text end

new text begin Council administration. new text end

new text begin (a) The council may employ personnel and
contract with consultants as necessary to carry out the functions and duties of the council.
Permanent employees must be in the unclassified service. The council may request staff
assistance, legal opinions, and data from agencies of state government as needed. The
council shall follow best practices regarding grant management functions, including
selection and monitoring of grantees, compliance review, and financial oversight.
new text end

new text begin (b) Beginning July 1, 2009, the administrative expenses of the council shall be paid
from the great outdoors account.
new text end

new text begin (c) A council member or employee may not participate in or vote on a decision of
the council relating to an organization in which the member or employee has a direct
or indirect personal financial interest. A council member or employee shall avoid any
potential conflict of interest.
new text end

new text begin Subd. 5. new text end

new text begin Council meetings. new text end

new text begin Meetings of the council and other groups the council
may establish must be conducted according to chapter 13D. Except where prohibited by
law, the council shall establish additional processes to broaden public involvement in all
aspects of its deliberations.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective November 15, 2008, if the
constitutional amendment proposed in section 1 is adopted.
new text end

Sec. 6.

new text begin [84.9405] NATURE NEARBY PROGRAM.
new text end

new text begin Subdivision 1. new text end

new text begin Purposes of the nature nearby account. new text end

new text begin Money in the nature
nearby account may be used only for eligible fish and wildlife habitat, parks, trails, water
quality, and natural areas projects as described in this section. The commissioner of
natural resources, in consultation with the commissioners of administration, finance, and
the Pollution Control Agency and the director of the Board of Water and Soil Resources,
shall assign personnel of the department as needed to administer and manage the account
disbursements. Any expense incurred by the departments or the board are an operating and
administrative expense of the nature nearby program. The operating and administrative
expenses shall not exceed five percent of the annual total revenue received by the account.
new text end

new text begin Subd. 2. new text end

new text begin Grant program established. new text end

new text begin (a) The purpose of the nature nearby
program is to increase the capacity of local government units and nonprofit conservation
organizations to protect, restore, and improve the natural resources of Minnesota.
new text end

new text begin (b) The Great Outdoors Council shall recommend to the commissioner of natural
resources and the Board of Water and Soil Resources competitive nature nearby grants to
local government units and nonprofit conservation organizations. Grants shall be used to
acquire, enhance, or improve land or interests in land for eligible projects advancing the
conservation or public enjoyment of fish and wildlife habitat, parks, trails, water quality,
and natural areas and may be used for transaction expenses, demolition of structures, and
remediation of any hazardous conditions on the land. The projects may be capital in nature.
new text end

new text begin (c) The amount of a nature nearby grant may not exceed 80 percent of the cost
of the completed eligible project. The local government unit or nonprofit conservation
organization receiving a nature nearby grant must provide for the remainder of the
conservation project costs. The match may not include in-kind contributions.
new text end

new text begin (d) The Great Outdoors Council or its designee shall consult with appropriate
advisory committees, academic experts, state agency staff, and other professionals with
relevant expertise to make recommendations and assist with implementation in specific
areas.
new text end

new text begin (e) The Great Outdoors Council or its designee shall develop forms and procedures
for soliciting and reviewing applications for nature nearby grants under this section. The
Great Outdoors Council or its designee shall consider nature nearby grant applications
annually and emergency applications on a rolling basis. The Great Outdoors Council or its
designee shall define criteria for emergency nature nearby grant applications and shall
consider priorities according to subdivision 3.
new text end

new text begin (f) The Great Outdoors Council or its designee shall administer nature nearby grants
on a reimbursement or advance basis and shall follow best practices regarding grant
management functions, including selection and monitoring of grantees, compliance
review, and financial oversight.
new text end

new text begin Subd. 3. new text end

new text begin Priorities. new text end

new text begin (a) If applications for nature nearby grants exceed the available
appropriations, nature nearby grants must be made for eligible projects that, in the Great
Outdoors Council's judgment, provide the highest return in public benefits for the public
costs incurred. Public benefits include advancing the implementation of water quality,
habitat, and parks components of the statewide conservation and preservation plan as
completed by the Legislative-Citizen Commission on Minnesota Resources.
new text end

new text begin (b) Subject to paragraphs (a) and (c), the nature nearby program shall give priority
to those applicants with:
new text end

new text begin (1) dedicated nonstate funding;
new text end

new text begin (2) a plan for conservation and integrating water quality, habitat, park, and trail
needs; and
new text end

new text begin (3) the ability to advance state-identified priorities for conservation, including water
quality, habitat, and outdoor recreation.
new text end

new text begin (c) The council shall consider the capacity of the applicant to match grants and
complete local conservation plans.
new text end

new text begin Subd. 4. new text end

new text begin Cancellation of nature nearby grants. new text end

new text begin If a nature nearby grant is awarded
to a local governmental unit or nonprofit organization and funds are not encumbered for
the nature nearby grant within three years after the award date, the nature nearby program
may reallocate the funds. If funds are not encumbered within five years after the award
date, the nature nearby grant must be canceled.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, if the constitutional
amendment proposed in section 1 is adopted.
new text end

Sec. 7.

Minnesota Statutes 2006, section 114D.30, subdivision 1, is amended to read:

Subdivision 1.

Creation; duties.

A Clean Water Council is created to advise on the
administration and implementation of this chapter, new text begin section 84.9401, and the Minnesota
Constitution, article XI, section 15, new text end and new text begin to new text end foster coordination and cooperation as described
in section 114D.20, subdivision 1. The council may also advise on the development
of appropriate processes for expert scientific review as described in section 114D.35,
subdivision 2. The Pollution Control Agency shall provide administrative support for the
council with the support of other member agencies. The members of the council shall
elect a chair from the nonagency members of the council.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, if the constitutional
amendment proposed in section 1 is adopted.
new text end

Sec. 8.

Minnesota Statutes 2006, section 114D.30, subdivision 5, is amended to read:

Subd. 5.

Implementation plan.

The Clean Water Council shall recommend a plan
for implementation of this chapter new text begin , section 84.9401, and the Minnesota Constitution,
article XI, section 15 new text end . The recommended plan shall address general procedures and time
frames for deleted text begin implementing this chapter, deleted text end new text begin implementation new text end and shall include a more specific
implementation work plan for the next fiscal biennium and a framework for setting
priorities to address impaired waters consistent with section 114D.20, subdivisions 2 to 7.
The council shall issue the first recommended plan under this subdivision by December 1,
deleted text begin 2005 deleted text end new text begin 2009 new text end , and shall issue a revised plan by December 1 of each even-numbered year
thereafter.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, if the constitutional
amendment proposed in section 1 is adopted.
new text end

Sec. 9.

Minnesota Statutes 2006, section 114D.45, subdivision 1, is amended to read:

Subdivision 1.

Creation.

The clean water legacy account is created as an account
in the environmental fund. new text begin A minimum of $100,000,000 each year must be deposited in
the account from the tax receipts collected or bonding proceeds, as provided in section
84.9401 and the Minnesota Constitution, article XI, section 15. new text end Money in the account must
be made available for the implementation of this chapter deleted text begin and deleted text end new text begin , new text end sections new text begin 84.9401, new text end 446A.073,
446A.074, and 446A.075, new text begin and the Minnesota Constitution, article XI, section 15, new text end without
supplanting or taking the place of any other funds which are currently available or may
become available from any other source, whether federal, state, local, or private, for
implementation of those sections.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, if the constitutional
amendment proposed in section 1 is adopted.
new text end

Sec. 10.

Minnesota Statutes 2006, section 114D.45, subdivision 2, is amended to read:

Subd. 2.

Sources of revenue.

The following revenues must be deposited in the
clean water legacy account:

(1) money transferred to the account; deleted text begin and
deleted text end

(2) new text begin money deposited as provided in section 84.9401 and the Minnesota Constitution,
article XI, section 15; and
new text end

new text begin (3) new text end interest accrued on the account.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, if the constitutional
amendment proposed in section 1 is adopted.
new text end

Sec. 11.

Minnesota Statutes 2006, section 297A.62, subdivision 1, is amended to read:

Subdivision 1.

Generally.

new text begin (a) new text end Except as otherwise provided in subdivision 2 or 3
or in this chapter, a sales tax of 6.5 percent is imposed on the gross receipts from retail
sales as defined in section 297A.61, subdivision 4, made in this state or to a destination
in this state by a person who is required to have or voluntarily obtains a permit under
section 297A.83, subdivision 1.

new text begin (b) The increased rate required under the Minnesota Constitution, article XI, section
15, is in addition to the rate imposed under paragraph (a).
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, if the constitutional
amendment proposed in section 1 is adopted.
new text end

Sec. 12.

Minnesota Statutes 2006, section 297A.94, is amended to read:

297A.94 DEPOSIT OF REVENUES.

(a) Except as provided in this section new text begin and the Minnesota Constitution, article XI,
section 15 new text end , the commissioner shall deposit the revenues, including interest and penalties,
derived from the taxes imposed by this chapter in the state treasury and credit them to the
general fund.

(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
account in the special revenue fund if:

(1) the taxes are derived from sales and use of property and services purchased for
the construction and operation of an agricultural resource project; and

(2) the purchase was made on or after the date on which a conditional commitment
was made for a loan guaranty for the project under section 41A.04, subdivision 3.

The commissioner of finance shall certify to the commissioner the date on which the
project received the conditional commitment. The amount deposited in the loan guaranty
account must be reduced by any refunds and by the costs incurred by the Department of
Revenue to administer and enforce the assessment and collection of the taxes.

(c) The commissioner shall deposit the revenues, including interest and penalties,
derived from the taxes imposed on sales and purchases included in section 297A.61,
subdivision 3, paragraph (g), clauses (1) and (4), in the state treasury, and credit them
as follows:

(1) first to the general obligation special tax bond debt service account in each fiscal
year the amount required by section 16A.661, subdivision 3, paragraph (b); and

(2) after the requirements of clause (1) have been met, the balance to the general
fund.

(d) The commissioner shall deposit the revenues, including interest and penalties,
collected under section 297A.64, subdivision 5, in the state treasury and credit them to the
general fund. By July 15 of each year the commissioner shall transfer to the highway user
tax distribution fund an amount equal to the excess fees collected under section 297A.64,
subdivision 5, for the previous calendar year.

(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and
for fiscal year 2004 and thereafter, 72.43 percent of the revenues, including interest and
penalties, transmitted to the commissioner under section 297A.65, must be deposited by
the commissioner in the state treasury as follows:

(1) 50 percent of the receipts must be deposited in the heritage enhancement account
in the game and fish fund, and may be spent only on activities that improve, enhance, or
protect fish and wildlife resources, including conservation, restoration, and enhancement
of land, water, and other natural resources of the state;

(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and
may be spent only for state parks and trails;

(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and
may be spent only on metropolitan park and trail grants;

(4) three percent of the receipts must be deposited in the natural resources fund, and
may be spent only on local trail grants; and

(5) two percent of the receipts must be deposited in the natural resources fund,
and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and
Conservatory, and the Duluth Zoo.

(f) The revenue dedicated under paragraph (e) may not be used as a substitute
for traditional sources of funding for the purposes specified, but the dedicated revenue
shall supplement traditional sources of funding for those purposes. Land acquired with
money deposited in the game and fish fund under paragraph (e) must be open to public
hunting and fishing during the open season, except that in aquatic management areas or
on lands where angling easements have been acquired, fishing may be prohibited during
certain times of the year and hunting may be prohibited. At least 87 percent of the money
deposited in the game and fish fund for improvement, enhancement, or protection of fish
and wildlife resources under paragraph (e) must be allocated for field operations.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, if the constitutional
amendment proposed in section 1 is adopted.
new text end

Sec. 13.

Minnesota Statutes 2006, section 297B.02, subdivision 1, is amended to read:

Subdivision 1.

Rate.

There is imposed an excise tax at the rate provided in deleted text begin chapter
297A deleted text end new text begin section 297A.62, subdivision 1, paragraph (a), new text end on the purchase price of any motor
vehicle purchased or acquired, either in or outside of the state of Minnesota, which is
required to be registered under the laws of this state.

The excise tax is also imposed on the purchase price of motor vehicles purchased
or acquired on Indian reservations when the tribal council has entered into a sales tax on
motor vehicles refund agreement with the state of Minnesota.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009, if the constitutional
amendment proposed in section 1 is adopted.
new text end