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HF 182

as introduced - 89th Legislature (2015 - 2016) Posted on 01/26/2015 04:07pm

KEY: stricken = removed, old language.
underscored = added, new language.
Line numbers 1.1 1.2 1.3 1.4
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A bill for an act
relating to taxation; special fuels; modifying the tax rate on compressed natural
gas; amending Minnesota Statutes 2014, section 296A.08, subdivision 2.


Section 1.

Minnesota Statutes 2014, section 296A.08, subdivision 2, is amended to read:

Subd. 2.

Rate of tax.

The special fuel excise tax is imposed at the following rates:

(a) Liquefied petroleum gas or propane is taxed at the rate of 18.75 cents per gallon.

(b) Liquefied natural gas is taxed at the rate of 15 cents per gallon.

(c) Compressed natural gas is taxed at the rate of deleted text begin$2.174deleted text endnew text begin $1.826new text end per thousand cubic
feet; or 25 cents per deleted text begingasolinedeleted text endnew text begin diesel fuelnew text end equivalent. For purposes of this paragraph,
deleted text begin"gasoline equivalent," as defined by the National Conference on Weights and Measures,deleted text endnew text begin
"diesel fuel equivalent"
new text end is deleted text begin5.66deleted text endnew text begin 6.74new text end pounds of natural gas.

(d) All other special fuel is taxed at the same rate as the gasoline excise tax as
specified in section 296A.07, subdivision 2. The tax is payable in the form and manner
prescribed by the commissioner.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2015.
new text end