as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am
Engrossments | ||
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Introduction | Posted on 02/18/1999 |
1.1 A bill for an act 1.2 relating to motor vehicles; establishing surface 1.3 transportation fund; reducing rate of vehicle 1.4 registration tax; dedicating portion of motor vehicle 1.5 excise tax revenues to transportation; proposing 1.6 constitutional amendment to dedicate minimum of 50 1.7 percent of motor vehicle excise tax receipts to 1.8 transportation; appropriating money; amending 1.9 Minnesota Statutes 1998, sections 168.013, subdivision 1.10 1a; and 297B.09, subdivision 1; proposing coding for 1.11 new law in Minnesota Statutes, chapter 174. 1.12 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.13 Section 1. Minnesota Statutes 1998, section 168.013, 1.14 subdivision 1a, is amended to read: 1.15 Subd. 1a. [PASSENGER AUTOMOBILE; HEARSE.] (a) On passenger 1.16 automobiles as defined in section 168.011, subdivision 7, and 1.17 hearses, except as otherwise provided, the tax shall be $10 plus 1.18 an additional tax equal to1.250.625 percent of the base value. 1.19 (b) Subject to the classification provisions herein, "base 1.20 value" means the manufacturer's suggested retail price of the 1.21 vehicle including destination charge using list price 1.22 information published by the manufacturer or determined by the 1.23 registrar if no suggested retail price exists, and shall not 1.24 include the cost of each accessory or item of optional equipment 1.25 separately added to the vehicle and the suggested retail price. 1.26 (c) If the manufacturer's list price information contains a 1.27 single vehicle identification number followed by various 1.28 descriptions and suggested retail prices, the registrar shall 2.1 select from those listings only the lowest price for determining 2.2 base value. 2.3 (d) If unable to determine the base value because the 2.4 vehicle is specially constructed, or for any other reason, the 2.5 registrar may establish such value upon the cost price to the 2.6 purchaser or owner as evidenced by a certificate of cost but not 2.7 including Minnesota sales or use tax or any local sales or other 2.8 local tax. 2.9 (e) The registrar shall classify every vehicle in its 2.10 proper base value class as follows: 2.11 FROM TO 2.12 $ 0 $199.99 2.13 200 399.99 2.14 and thereafter a series of classes successively set in brackets 2.15 having a spread of $200 consisting of such number of classes as 2.16 will permit classification of all vehicles. 2.17 (f) The base value for purposes of this section shall be 2.18 the middle point between the extremes of its class. 2.19 (g) The registrar shall establish the base value, when new, 2.20 of every passenger automobile and hearse registered prior to the 2.21 effective date of Extra Session Laws 1971, chapter 31, using 2.22 list price information published by the manufacturer or any 2.23 nationally recognized firm or association compiling such data 2.24 for the automotive industry. If unable to ascertain the base 2.25 value of any registered vehicle in the foregoing manner, the 2.26 registrar may use any other available source or method. The tax 2.27 on all previously registered vehicles shall be computed upon the 2.28 base value thus determined taking into account the depreciation 2.29 provisions of paragraph (h). 2.30 (h) Except as provided in paragraph (i), the annual 2.31 additional tax computed upon the base value as provided herein, 2.32 during the first and second years of vehicle life shall be 2.33 computed upon 100 percent of the base value; for the third and 2.34 fourth years, 90 percent of such value; for the fifth and sixth 2.35 years, 75 percent of such value; for the seventh year, 60 2.36 percent of such value; for the eighth year, 40 percent of such 3.1 value; for the ninth year, 30 percent of such value; for the 3.2 tenth year, ten percent of such value; for the 11th and each 3.3 succeeding year, the sum of $25. 3.4 In no event shall the annual additional tax be less than 3.5 $25. 3.6 (i) The annual additional tax under paragraph (h) on a 3.7 motor vehicle on which the first annual tax was paid before 3.8 January 1, 1990, must not exceed the tax that was paid on that 3.9 vehicle the year before. 3.10 Sec. 2. [174.40] [SURFACE TRANSPORTATION FUND.] 3.11 Subdivision 1. [FUND CREATED.] A surface transportation 3.12 fund is created in the state treasury. The fund consists of all 3.13 money appropriated or credited to the fund by law. 3.14 Subd. 2. [EXPENDITURES FROM FUND.] Money in the surface 3.15 transportation fund may be expended by appropriation for costs 3.16 related to any state surface transportation purpose, including, 3.17 but not limited to, operating and capital assistance to transit; 3.18 construction, improvement, and maintenance of public highways; 3.19 operating and capital assistance to rail and waterway 3.20 transportation systems; state patrol operations; motor carrier 3.21 regulation; hazardous materials and hazardous waste 3.22 transportation; driver licensing and education; and 3.23 transportation safety. 3.24 Sec. 3. Minnesota Statutes 1998, section 297B.09, 3.25 subdivision 1, is amended to read: 3.26 Subdivision 1. [GENERAL FUND SHAREALLOCATION OF 3.27 RECEIPTS.](a) Money collected and received under this chapter3.28must be deposited in the state treasury and credited to the3.29general fund. The amounts collected and received shall be3.30credited as provided in this subdivision, and transferred from3.31the general fund on July 15 and February 15 of each fiscal3.32year. The commissioner of finance must make each transfer based3.33upon the actual receipts of the preceding six calendar months3.34and include the interest earned during that six-month period.3.35The commissioner of finance may establish a quarterly or other3.36schedule providing for more frequent payments to the transit4.1assistance fund if the commissioner determines it is necessary4.2or desirable to provide for the cash flow needs of the4.3recipients of money from the transit assistance fund.4.4(b) Twenty-five percent of the money collected and received4.5under this chapter after June 30, 1990, and before July 1, 1991,4.6must be transferred to the highway user tax distribution fund4.7and the transit assistance fund for apportionment as follows:4.875 percent must be transferred to the highway user tax4.9distribution fund for apportionment in the same manner and for4.10the same purposes as other money in that fund, and the remaining4.1125 percent of the money must be transferred to the transit4.12assistance fund to be appropriated to the commissioner of4.13transportation for transit assistance within the state and to4.14the metropolitan council.4.15(c) The distributions under this subdivision to the highway4.16user tax distribution fund until June 30, 1991, and to the trunk4.17highway fund thereafter, must be reduced by the amount necessary4.18to fund the appropriation under section 41A.09, subdivision 1.4.19For the fiscal years ending June 30, 1988, and June 30, 1989,4.20the commissioner of finance, before making the transfers4.21required on July 15 and January 15 of each year, shall estimate4.22the amount required to fund the appropriation under section4.2341A.09, subdivision 1, for the six-month period for which the4.24transfer is being made. The commissioner shall then reduce the4.25amount transferred to the highway user tax distribution fund by4.26the amount of that estimate. The commissioner shall reduce the4.27estimate for any six-month period by the amount by which the4.28estimate for the previous six-month period exceeded the amount4.29needed to fund the appropriation under section 41A.09,4.30subdivision 1, for that previous six-month period. If at any4.31time during a six-month period in those fiscal years the amount4.32of reduction in the transfer to the highway user tax4.33distribution fund is insufficient to fund the appropriation4.34under section 41A.09, subdivision 1, for that period, the4.35commissioner shall transfer to the general fund from the highway4.36user tax distribution fund an additional amount sufficient to5.1fund the appropriation for that period, but the additional5.2amount so transferred to the general fund in a six-month period5.3may not exceed the amount transferred to the highway user tax5.4distribution fund for that six-month periodReceipts from the 5.5 tax imposed under this chapter must be deposited in the state 5.6 treasury and credited as follows: 5.7 (1) 50 percent to the surface transportation fund 5.8 established under section 174.40; and 5.9 (2) the remainder to the general fund. 5.10 Sec. 4. [CONSTITUTIONAL AMENDMENT PROPOSED.] 5.11 An amendment is proposed to the Minnesota Constitution, 5.12 article XIV. If the amendment is adopted, the title of article 5.13 XIV will be "TRANSPORTATION" and article XIV will be amended by 5.14 adding a section to read: 5.15 Sec. 12. The legislature shall appropriate in each fiscal 5.16 year from the general fund for surface transportation needs an 5.17 amount equal to or greater than 50 percent of the net proceeds 5.18 from a sales and excise tax imposed by law on the purchase price 5.19 of new and used vehicles. 5.20 Sec. 5. [SUBMISSION TO VOTERS.] 5.21 The constitutional amendment proposed in section 4 must be 5.22 submitted to the people at the 2000 general election. The 5.23 question submitted must be: 5.24 "Shall the Minnesota Constitution be amended to require 5.25 that the legislature must annually appropriate for surface 5.26 transportation needs an amount equal to at least 50 percent of 5.27 net proceeds from the sales tax on new and used motor vehicles? 5.28 Yes ... 5.29 No ..." 5.30 Sec. 6. [APPROPRIATION.] 5.31 $180,000,000 is appropriated from the surface 5.32 transportation fund to the commissioner of finance for transfer 5.33 to the highway user tax distribution fund. $16,000,000 is 5.34 appropriated from the surface transportation fund to the 5.35 metropolitan council for transit capital. 5.36 Sec. 7. [EFFECTIVE DATE.] 6.1 Sections 1 to 3 and 6 are effective July 1, 1999.