Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature
Office of the Revisor of Statutes

HF 2011

as introduced - 86th Legislature (2009 - 2010) Posted on 02/09/2010 01:57am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Pdf Rtf

Bill Text Versions

Engrossments
Introduction Posted on 03/23/2009

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4
1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18 1.19 1.20 1.21 1.22 1.23 1.24 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10 2.11 2.12
2.13

A bill for an act
 relating to taxation; aggregate production taxes; decreasing the production tax
rate; amending Minnesota Statutes 2008, section 298.75, subdivision 2.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, section 298.75, subdivision 2, is amended to read:


Subd. 2.

Tax imposed.

(a) A county that imposes the aggregate production tax shall
impose upon every operator a production tax of deleted text begin 21.5deleted text end new text begin up to tennew text end cents per cubic yard or deleted text begin 15deleted text end new text begin
up to sevennew text end cents per ton of aggregate material excavated in the county except that the
county board may decide not to impose this tax if it determines that in the previous year
operators removed less than 20,000 tons or 14,000 cubic yards of aggregate material from
that county. The tax shall not be imposed on aggregate material excavated in the county
until the aggregate material is transported from the extraction site or sold, whichever
occurs first. When aggregate material is stored in a stockpile within the state of Minnesota
and a public highway, road or street is not used for transporting the aggregate material,
the tax shall not be imposed until either when the aggregate material is sold, or when it
is transported from the stockpile site, or when it is used from the stockpile, whichever
occurs first.

(b) A county that imposes the aggregate production tax under paragraph (a) shall
impose upon every importer a production tax of deleted text begin 21.5deleted text end new text begin up to tennew text end cents per cubic yard or deleted text begin 15deleted text end new text begin
up to sevennew text end cents per ton of aggregate material imported into the county. The tax shall be
imposed when the aggregate material is imported from the extraction site or sold. When
imported aggregate material is stored in a stockpile within the state of Minnesota and a
public highway, road, or street is not used for transporting the aggregate material, the tax
shall be imposed either when the aggregate material is sold, when it is transported from
the stockpile site, or when it is used from the stockpile, whichever occurs first. The tax
shall be imposed on an importer when the aggregate material is imported into the county
that imposes the tax.

(c) If the aggregate material is transported directly from the extraction site to a
waterway, railway, or another mode of transportation other than a highway, road or street,
the tax imposed by this section shall be apportioned equally between the county where the
aggregate material is extracted and the county to which the aggregate material is originally
transported. If that destination is not located in Minnesota, then the county where the
aggregate material was extracted shall receive all of the proceeds of the tax.

(d) A county, city, or town that receives revenue under this section is prohibited
from imposing any additional host community fees on aggregate production within that
county, city, or town.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2009.
 new text end