<a id="pl.1.3"></a><var>1.3</var>excise tax on compressed natural gas; providing for surcharge administration; <br/>
<a id="pl.1.4"></a><var>1.4</var>amending Laws 2008, chapter 152, article 2, section 1, by adding a subdivision; <br/>
<a id="pl.1.5"></a><var>1.5</var>article 3, section 6.<br/>
<a id="pl.1.6"></a><var>1.6</var>BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:<br/>
<br/>
<a id="bill.0.1.0"></a><a id="pl.1.7"></a><var>1.7</var>    Section 1. Minnesota Statutes 2006, section 296A.083, as added by Laws 2008, chapter <br/>
<a id="pl.1.8"></a><var>1.8</var>152, article 2, section 1, is amended by adding a subdivision to read:<br/>
<a id="pl.1.9"></a><var>1.9</var>    Subd. 4. <b>Surcharge administration.</b> The audit, assessment, appeal, collection, <br/>
<a id="pl.1.10"></a><var>1.10</var>enforcement, penalty, interest, refund, and administrative provisions that apply to the taxes <br/>
<a id="pl.1.11"></a><var>1.11</var>in chapter 296A apply to the surcharge imposed by this section.<br/>
<a id="pl.1.12"></a><var>1.12</var><b>EFFECTIVE DATE.</b>This section is effective the day following final enactment.<br/>
<br/>
<a id="bill.0.2.0"></a><a id="pl.1.13"></a><var>1.13</var>    Sec. 2. Laws 2008, chapter 152, article 3, section 6, is amended to read:<br/>
<a id="pl.1.14"></a><var>1.14</var>    Sec. 6. <b>SPECIAL FUEL EXCISE TAX; TRANSITION PROVISION.</b><br/>
<a id="pl.1.15"></a><var>1.15</var>    Notwithstanding Minnesota Statutes, section 
         <statute_ref>296A.08, subdivision 2</statute_ref>, before October <br/>
<a id="pl.1.16"></a><var>1.16</var>1, 2008, the special fuel excise tax is imposed at the following rates: <br/>
<a id="pl.1.17"></a><var>1.17</var>    (a) Liquefied petroleum gas or propane is taxed at the rate of 16.5 cents per gallon. <br/>
<a id="pl.1.18"></a><var>1.18</var>    (b) Liquefied natural gas is taxed at the rate of 13.2 cents per gallon. <br/>
<a id="pl.1.19"></a><var>1.19</var>    (c) Compressed natural gas is taxed at the rate of $1.1913 $1.913 per thousand <br/>
<a id="pl.1.20"></a><var>1.20</var>cubic feet; or 22 cents per gasoline equivalent. For purposes of this paragraph, "gasoline <br/>
<a id="pl.1.21"></a><var>1.21</var>equivalent," as defined by the National Conference on Weights and Measures, is 
         <statute_ref>5.66</statute_ref> <br/>
<a id="pl.1.22"></a><var>1.22</var>pounds of gas. <br/>
<a id="pl.2.1"></a><var>2.1</var>    (d) All other special fuel is taxed at the same rate as the gasoline excise tax as <br/>
<a id="pl.2.2"></a><var>2.2</var>specified in section 4. The tax is payable in the form and manner prescribed by the <br/>
<a id="pl.2.3"></a><var>2.3</var>commissioner. <br/>
<a id="pl.2.4"></a><var>2.4</var><b>EFFECTIVE DATE.</b>This section is effective on the first day of the month <br/>
<a id="pl.2.5"></a><var>2.5</var>following 21 days after the date of enactment April 1, 2008, and applies to all gasoline, <br/>
<a id="pl.2.6"></a><var>2.6</var>undyed diesel fuel, and special fuel in distributor storage on that date. This section <br/>
<a id="pl.2.7"></a><var>2.7</var>expires October 1, 2008.<br/>