HF 3656

1st Committee Engrossment - 86th Legislature (2009 - 2010) Posted on 03/19/2013 07:29pm

1.1A bill for an act

1.2relating to transportation; modifying certain aviation-related taxes; amending
1.3Minnesota Statutes 2008, sections 296A.09, subdivision 1; 296A.17, subdivision
1.43; 360.531, subdivisions 1, 2.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6    Section 1. Minnesota Statutes 2008, section 296A.09, subdivision 1, is amended to
1.7read:
1.8    Subdivision 1. Gasoline tax imposed. Subject to any refunds or credits there is
1.9imposed an excise tax, at the rate of five six cents per gallon on all aviation gasoline
1.10received, sold, stored, or withdrawn from storage in this state. Aviation gasoline is defined
1.11in section 296A.01, subdivision 7.

1.12    Sec. 2. Minnesota Statutes 2008, section 296A.17, subdivision 3, is amended to read:
1.13    Subd. 3. Refund on graduated basis. Any person who has directly or indirectly
1.14paid the excise tax on aviation gasoline or special fuel for aircraft use provided for
1.15by this chapter, shall, as to all such aviation gasoline and special fuel received, stored,
1.16or withdrawn from storage by the person in this state in any calendar year and not sold
1.17or otherwise disposed of to others, or intended for sale or other disposition to others, on
1.18which such tax has been so paid, be entitled to the following graduated reductions in such
1.19tax for that calendar year, to be obtained by means of the following refunds:
1.20(1) on each gallon of such aviation gasoline or special fuel up to 50,000 200,000
1.21gallons, all but five six cents per gallon;
1.22(2) on each gallon of such aviation gasoline or special fuel above 50,000 200,000
1.23gallons and not more than 150,000 500,000 gallons, all but two three cents per gallon;
2.1(3) on each gallon of such aviation gasoline or special fuel above 150,000 500,000
2.2gallons and not more than 200,000 1,000,000 gallons, all but one cent per gallon;
2.3(4) on each gallon of such aviation gasoline or special fuel above 200,000 1,000,000
2.4gallons, all but one-half cent per gallon.

2.5    Sec. 3. Minnesota Statutes 2008, section 360.531, subdivision 1, is amended to read:
2.6    Subdivision 1. In lieu tax. All aircraft using the air space overlying the state of
2.7Minnesota or the airports thereof, except as set forth in section 360.55, shall be taxed in
2.8lieu of all other taxes thereon, on the basis and at the rate for the period January 1, 1966, to
2.9June 30, 1967, and for each fiscal year as follows.

2.10    Sec. 4. Minnesota Statutes 2008, section 360.531, subdivision 2, is amended to read:
2.11    Subd. 2. Rate. (a) The tax shall be at the rate is the lesser of either:
2.12(1) one percent of value; provided that or
2.13(2) 50 cents per pound of maximum gross takeoff weight of the aircraft.
2.14(b) Notwithstanding paragraph (a), the minimum tax on an aircraft subject to the
2.15provisions of sections 360.511 to 360.67 shall not be less than 25 percent of the tax on said
2.16aircraft computed on its base price or $50 whichever is the higher.

2.17    Sec. 5. EFFECTIVE DATE.
2.18Sections 1 to 4 are effective July 1, 2010.