HF 1041

as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to agriculture; exempting farmers from paying 
  1.3             tax on gasoline and special fuel received in on-farm 
  1.4             bulk storage tanks, when used for tax-exempt purposes; 
  1.5             amending Minnesota Statutes 1996, section 296.141, 
  1.6             subdivision 4. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1996, section 296.141, 
  1.9   subdivision 4, is amended to read: 
  1.10     Subd. 4.  [CREDIT OR REFUND OF TAX PAID.] The commissioner 
  1.11  shall allow the distributor credit or refund of the tax paid on 
  1.12  gasoline and special fuel: 
  1.13     (1) exported or sold for export from the state, other than 
  1.14  in the supply tank of a motor vehicle or of an aircraft; 
  1.15     (2) sold to the United States government to be used 
  1.16  exclusively in performing its governmental functions and 
  1.17  activities or to any "cost plus a fixed fee" contractor employed 
  1.18  by the United States government on any national defense project; 
  1.19     (3) if the fuel is placed in a tank used exclusively for 
  1.20  residential heating; 
  1.21     (4) destroyed by accident while in the possession of the 
  1.22  distributor; 
  1.23     (5) in error; 
  1.24     (6) sold for storage in an on-farm bulk storage tank, if 
  1.25  the tax was not collected on the sale; and 
  1.26     (6) (7) in such other cases as the commissioner may permit, 
  2.1   not inconsistent with the provisions of this chapter and other 
  2.2   laws relating to the gasoline and special fuel excise taxes. 
  2.3      Sec. 2.  [EFFECTIVE DATE.] 
  2.4      Section 1 is effective for gasoline or special fuel 
  2.5   purchased after July 1, 1997.