HF 3656
1st Committee Engrossment - 86th Legislature (2009 - 2010)
Posted on 03/19/2013 07:29 p.m.
KEY: stricken = removed, old language.
underscored = added, new language.
Line numbers
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 fivenew text begin sixnew text end 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1.10received, sold, stored, or withdrawn from storage in this state.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1.16or withdrawn from storage by the person in this state in any calendar year and not sold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 new text begin 200,000 new text end
1.21gallons, all but five new text begin six new text end cents per gallon;
1.22(2) on each gallon of such aviation gasoline or special fuel above 50,000 new text begin 200,000 new text end
1.23gallons and not more than 150,000 new text begin 500,000 new text end gallons, all but two new text begin three new text end cents per gallon;
2.1(3) on each gallon of such aviation gasoline or special fuel above 150,000 new text begin 500,000 new text end
2.2gallons and not more than 200,000 new text begin 1,000,000 new text end gallons, all but one cent per gallon;
2.3(4) on each gallon of such aviation gasoline or special fuel above 200,000new text begin 1,000,000 new text end
2.4new text begin gallonsnew text end , 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. new text begin (a) new text end The tax shall be at the rate new text begin is the lesser new text end of new text begin either:new text end
2.12new text begin (1) new text end one percent of value; provided thatnew text begin ornew text end
2.13new text begin (2) 50 cents per pound of maximum gross takeoff weight of the aircraft.new text end
2.14new text begin (b) Notwithstanding paragraph (a),new text end 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. new text begin EFFECTIVE DATE.new text end
2.18new text begin Sections 1 to 4 are effective July 1, 2010.new text end