HF 1285

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; exempting agricultural aircraft 
  1.3             from registration tax; amending Minnesota Statutes 
  1.4             1998, section 360.55, by adding a subdivision. 
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1998, section 360.55, is 
  1.7   amended by adding a subdivision to read: 
  1.8      Subd. 8.  [AGRICULTURAL AIRCRAFT.] One-passenger aircraft 
  1.9   designed and used for agricultural operations and purposes must 
  1.10  be listed for taxation and registration by executing a sworn 
  1.11  affidavit stating (1) the name and address of the owner, (2) the 
  1.12  name and address of the person from whom purchased, (3) the 
  1.13  aircraft's make, year, model number, federal aircraft 
  1.14  registration number, and manufacturer's identification number, 
  1.15  and (4) that the aircraft is owned and operated solely for 
  1.16  agricultural operations and purposes.  The affidavit must be 
  1.17  filed with the commissioner along with an annual $25 fee.  On 
  1.18  being satisfied that the affidavit is true and correct, the 
  1.19  commissioner shall issue to the applicant a decal.  Should the 
  1.20  aircraft be operated other than for agricultural operations or 
  1.21  purposes, the owner shall list the aircraft for taxation and 
  1.22  registration and pay the appropriate registration fee under 
  1.23  sections 360.511 to 360.67.  If the aircraft is sold, the new 
  1.24  owner shall list the aircraft for taxation and registration 
  1.25  under this subdivision, including the payment of the annual $25 
  2.1   fee, or under sections 360.511 to 360.67, as applicable. 
  2.2      Sec. 2.  [EFFECTIVE DATE.] 
  2.3      Section 1 is effective for aircraft registered after June 
  2.4   30, 1999.