1.1 	A bill for an act
1.2 	relating to taxation; changing the deposit of revenues from the sales tax on motor 
1.3 	vehicle leases;amending Minnesota Statutes 2004, section 297A.94; Minnesota 
1.4 	Statutes 2005 Supplement, section 297A.815, by adding a subdivision.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2005 Supplement, section 297A.815, is amended by 
1.7 	adding a subdivision to read:
1.8 		Subd. 3.Deposit of revenues. Notwithstanding any law to the contrary, money 
1.9 	collected and received under this section must be deposited in the same manner and in the 
1.10 	same proportions as provided for revenues collected under chapter 297B.

1.11 	EFFECTIVE DATE. This section is effective beginning with revenues collected 
1.12 	and remitted beginning July 1, 2006.

1.13 	Sec. 2. Minnesota Statutes 2004, section 297A.94, is amended to read:
1.14 	297A.94 DEPOSIT OF REVENUES.
1.15 	(a) Except as provided in this section, the commissioner shall deposit the revenues, 
1.16 	including interest and penalties, derived from the taxes imposed by this chapter in the state 
1.17 	treasury and credit them to the general fund.
1.18 	(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic 
1.19 	account in the special revenue fund if:
1.20 	(1) the taxes are derived from sales and use of property and services purchased for 
1.21 	the construction and operation of an agricultural resource project; and
1.22 	(2) the purchase was made on or after the date on which a conditional commitment 
1.23 	was made for a loan guaranty for the project under section  41A.04, subdivision 3. 
2.1 	The commissioner of finance shall certify to the commissioner the date on which the 
2.2 	project received the conditional commitment. The amount deposited in the loan guaranty 
2.3 	account must be reduced by any refunds and by the costs incurred by the Department of 
2.4 	Revenue to administer and enforce the assessment and collection of the taxes.
2.5 	(c) The commissioner shall deposit the revenues, including interest and penalties, 
2.6 	derived from the taxes imposed on sales and purchases included in section  297A.61, 
2.7 	subdivision 3, paragraph (g), clauses (1) and (4), in the state treasury, and credit them 
2.8 	as follows: 
2.9 	(1) first to the general obligation special tax bond debt service account in each fiscal 
2.10 	year the amount required by section  16A.661, subdivision 3, paragraph (b); and 
2.11 	(2) after the requirements of clause (1) have been met, the balance to the general 
2.12 	fund.
2.13 	(d) The commissioner shall deposit the revenues, including interest and penalties, 
2.14 	collected under section  297A.64, subdivision 5, in the state treasury and credit them to the 
2.15 	general fund. By July 15 of each year the commissioner shall transfer to the highway user 
2.16 	tax distribution fund an amount equal to the excess fees collected under section  297A.64, 
2.17 	subdivision 5, for the previous calendar year. 
2.18 	(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and 
2.19 	for fiscal year 2004 and thereafter,  72.43 percent of the revenues, including interest and 
2.20 	penalties, transmitted to the commissioner under section  297A.65, must be deposited by 
2.21 	the commissioner in the state treasury as follows: 
2.22 	(1) 50 percent of the receipts must be deposited in the heritage enhancement account 
2.23 	in the game and fish fund, and may be spent only on activities that improve, enhance, or 
2.24 	protect fish and wildlife resources, including conservation, restoration, and enhancement 
2.25 	of land, water, and other natural resources of the state;
2.26 	(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and 
2.27 	may be spent only for state parks and trails;
2.28 	(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and 
2.29 	may be spent only on metropolitan park and trail grants;
2.30 	(4) three percent of the receipts must be deposited in the natural resources fund, and 
2.31 	may be spent only on local trail grants; and
2.32 	(5) two percent of the receipts must be deposited in the natural resources fund, 
2.33 	and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and 
2.34 	Conservatory, and the Duluth Zoo.
2.35 	(f) The revenue dedicated under paragraph (e) may not be used as a substitute 
2.36 	for traditional sources of funding for the purposes specified, but the dedicated revenue 
3.1 	shall supplement traditional sources of funding for those purposes. Land acquired with 
3.2 	money deposited in the game and fish fund under paragraph (e) must be open to public 
3.3 	hunting and fishing during the open season, except that in aquatic management areas or 
3.4 	on lands where angling easements have been acquired, fishing may be prohibited during 
3.5 	certain times of the year and hunting may be prohibited. At least 87 percent of the money 
3.6 	deposited in the game and fish fund for improvement, enhancement, or protection of fish 
3.7 	and wildlife resources under paragraph (e) must be allocated for field operations.
3.8 	(g) The revenues, including interest and penalties, collected under section 297A.815 
3.9 	must be deposited by the commissioner as provided for in that section.

3.10 	EFFECTIVE DATE. This section is effective beginning with revenues collected 
3.11 	and remitted beginning July 1, 2006.