1.1                          A bill for an act 
  1.2             relating to motor fuels; allowing tax refund for 
  1.3             undyed kerosene and racing gasoline; amending 
  1.4             Minnesota Statutes 1998, section 296A.16, by adding 
  1.5             subdivisions. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 296A.16, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 4a.  [UNDYED KEROSENE; REFUNDS.] Notwithstanding 
  1.10  subdivision 1, the commissioner shall allow a refund of the tax 
  1.11  paid on undyed kerosene used exclusively for a purpose other 
  1.12  than as fuel for a motor vehicle using the streets and 
  1.13  highways.  To obtain a refund, the person making the sale to an 
  1.14  end user must meet the Internal Revenue Service requirements for 
  1.15  sales from a blocked pump.  A claim for a refund may be filed as 
  1.16  provided in this section. 
  1.17     Sec. 2.  Minnesota Statutes 1998, section 296A.16, is 
  1.18  amended by adding a subdivision to read: 
  1.19     Subd. 4b.  [RACING GASOLINE; REFUNDS.] Notwithstanding 
  1.20  subdivision 1, the commissioner shall allow a licensed 
  1.21  distributor a refund of the tax paid on leaded gasoline of 110 
  1.22  octane or more that does not meet ASTM specification D4814 for 
  1.23  gasoline and that is sold in bulk for use in nonregistered motor 
  1.24  vehicles.  A claim for a refund may be filed as provided for in 
  1.25  this section. 
  2.1      Sec. 3.  [EFFECTIVE DATE.] 
  2.2      Section 1 is effective retroactively for sales made after 
  2.3   June 30, 1998.  Section 2 is effective retroactively for sales 
  2.4   made after January 31, 1999.