<a id="pl.1.3"></a><var>1.3</var>Minnesota Statutes 2008, sections 296A.09, subdivision 1; 296A.17, subdivision <br/>
<a id="pl.1.4"></a><var>1.4</var>3; 360.531, subdivisions 1, 2.<br/>
<a id="pl.1.5"></a><var>1.5</var>BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:<br/>
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<a id="bill.0.1.0"></a><a id="pl.1.6"></a><var>1.6</var>    Section 1. Minnesota Statutes 2008, section 296A.09, subdivision 1, is amended to <br/>
<a id="pl.1.7"></a><var>1.7</var>read:<br/>
<a id="pl.1.8"></a><var>1.8</var>    Subdivision 1. <b>Gasoline tax imposed.</b> Subject to any refunds or credits there is <br/>
<a id="pl.1.9"></a><var>1.9</var>imposed an excise tax, at the rate of five six cents per gallon on all aviation gasoline <br/>
<a id="pl.1.10"></a><var>1.10</var>received, sold, stored, or withdrawn from storage in this state. Aviation gasoline is defined <br/>
<a id="pl.1.11"></a><var>1.11</var>in section 
         <statute_ref>296A.01, subdivision 7</statute_ref>.  <br/>
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<a id="bill.0.2.0"></a><a id="pl.1.12"></a><var>1.12</var>    Sec. 2. Minnesota Statutes 2008, section 296A.17, subdivision 3, is amended to read:<br/>
<a id="pl.1.13"></a><var>1.13</var>    Subd. 3. <b>Refund on graduated basis.</b> Any person who has directly or indirectly <br/>
<a id="pl.1.14"></a><var>1.14</var>paid the excise tax on aviation gasoline or special fuel for aircraft use provided for <br/>
<a id="pl.1.15"></a><var>1.15</var>by this chapter, shall, as to all such aviation gasoline and special fuel received, stored, <br/>
<a id="pl.1.16"></a><var>1.16</var>or withdrawn from storage by the person in this state in any calendar year and not sold <br/>
<a id="pl.1.17"></a><var>1.17</var>or otherwise disposed of to others, or intended for sale or other disposition to others, on <br/>
<a id="pl.1.18"></a><var>1.18</var>which such tax has been so paid, be entitled to the following graduated reductions in such <br/>
<a id="pl.1.19"></a><var>1.19</var>tax for that calendar year, to be obtained by means of the following refunds:<br/>
<a id="pl.1.20"></a><var>1.20</var>(1) on each gallon of such aviation gasoline or special fuel up to 50,000 200,000 <br/>
<a id="pl.1.21"></a><var>1.21</var>gallons, all but five six cents per gallon;<br/>
<a id="pl.1.22"></a><var>1.22</var>(2) on each gallon of such aviation gasoline or special fuel above 50,000 200,000 <br/>
<a id="pl.1.23"></a><var>1.23</var>gallons and not more than 150,000 500,000 gallons, all but two three cents per gallon;<br/>
<a id="pl.2.1"></a><var>2.1</var>(3) on each gallon of such aviation gasoline or special fuel above 150,000 500,000 <br/>
<a id="pl.2.2"></a><var>2.2</var>gallons and not more than 200,000 1,000,000 gallons, all but one cent per gallon;<br/>
<a id="pl.2.3"></a><var>2.3</var>(4) on each gallon of such aviation gasoline or special fuel above 200,000 1,000,000 <br/>
<a id="pl.2.4"></a><var>2.4</var>gallons, all but one-half cent per gallon.<br/>
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<a id="bill.0.3.0"></a><a id="pl.2.5"></a><var>2.5</var>    Sec. 3. Minnesota Statutes 2008, section 360.531, subdivision 1, is amended to read:<br/>
<a id="pl.2.6"></a><var>2.6</var>    Subdivision 1. <b>In lieu tax.</b> All aircraft using the air space overlying the state of <br/>
<a id="pl.2.7"></a><var>2.7</var>Minnesota or the airports thereof, except as set forth in section 
         <statute_ref>360.55</statute_ref>, shall be taxed in <br/>
<a id="pl.2.8"></a><var>2.8</var>lieu of all other taxes thereon, on the basis and at the rate for the period January 1, 1966, to <br/>
<a id="pl.2.9"></a><var>2.9</var>June 30, 1967, and for each fiscal year as follows.  <br/>
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<a id="bill.0.4.0"></a><a id="pl.2.10"></a><var>2.10</var>    Sec. 4. Minnesota Statutes 2008, section 360.531, subdivision 2, is amended to read:<br/>
<a id="pl.2.11"></a><var>2.11</var>    Subd. 2. <b>Rate.</b> (a) The tax shall be at the rate is the lesser of either:<br/>
<a id="pl.2.12"></a><var>2.12</var>(1) one percent of value; provided that or<br/>
<a id="pl.2.13"></a><var>2.13</var>(2) 50 cents per pound of maximum gross takeoff weight of the aircraft.<br/>
<a id="pl.2.14"></a><var>2.14</var>(b) Notwithstanding paragraph (a), the minimum tax on an aircraft subject to the <br/>
<a id="pl.2.15"></a><var>2.15</var>provisions of sections 
         <statute_ref>360.511</statute_ref> to 
         <statute_ref>360.67</statute_ref> shall not be less than 25 percent of the tax on said <br/>
<a id="pl.2.16"></a><var>2.16</var>aircraft computed on its base price or $50 whichever is the higher.  <br/>
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<a id="bill.0.5.0"></a><a id="pl.2.17"></a><var>2.17</var>    Sec. 5. <b>EFFECTIVE DATE.</b><br/>
<a id="pl.2.18"></a><var>2.18</var>Sections 1 to 4 are effective July 1, 2010.<br/>