Minnesota Legislature
HF 2671
as introduced - 87th Legislature (2011 - 2012) Posted on 03/05/2012 01:49pm
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| Introduction | Posted on 03/05/2012 |
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4.1
A bill for an act
relating to taxation; motor fuels excise; providing for rate reductions during
periods of high prices; amending Minnesota Statutes 2010, sections 296A.07,
subdivision 1, by adding a subdivision; 296A.08, subdivision 1, by adding a
subdivision.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2010, section 296A.07, subdivision 1, is amended to
read:
Subdivision 1.
Tax imposed.
There is imposed an excise tax on gasoline, gasoline
blended with ethanol, and agricultural alcohol gasoline used in producing and generating
power for propelling motor vehicles used on the public highways of this state. The tax
is imposed on the first licensed distributor who received the product in Minnesota. For
purposes of this section, gasoline is defined in section 296A.01, subdivisions 10, 18,
20, 23, 24, 25, 32, and 34. The tax is payable at the time and in the form and manner
prescribed by the commissioner. The tax is payable at the rates specified in subdivision
3new text begin or 5new text end , subject to the exceptions and reductions specified in section 296A.17.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 2.
Minnesota Statutes 2010, section 296A.07, is amended by adding a subdivision
to read:
new text begin Subd. 5. new text end
new text begin Rate reductions; periods of high prices. new text end
new text begin
(a) During the periods specified
in paragraphs (b) and (c), the rates under this subdivision apply in lieu of the rates under
subdivision 3. For periods during which the rates under this subdivision apply, the rates
under subdivision 3, clauses (1) and (2), must be reduced in the same proportion as the
reduction in the rates under paragraph (c), and the surcharge under section 296A.083
does not apply.
new text end
new text begin
(b) The rates as provided under paragraph (c) apply to any period beginning with the
first day of the calendar month that is at least ten business days after the commissioner
has determined that for two consecutive weeks regular gasoline prices for Minnesota,
as published by the United States Energy Information Administration, fall within the
required price range specified by one of the clauses of paragraph (c). Once imposed, the
rates under a clause of paragraph (c) cease to apply to a period beginning with the first
day of the calendar month that is at least ten business days after the commissioner has
determined that for two consecutive weeks regular gasoline prices for Minnesota, as
published by the United States Energy Information Administration, no longer fall within
the required price range specified for that clause of paragraph (c). The commissioner shall
notify each taxpayer subject to the tax under subdivision 1 of changes in the rates under
this subdivision, either electronically or in writing.
new text end
new text begin
(c) The rates under this paragraph apply in lieu of the rates under subdivision 3,
clause (3), when the commissioner has determined, as provided in paragraph (b), that
prices fall within the specified ranges:
new text end
new text begin
(1) for prices equal to or greater than $4 per gallon, but less than $4.50 per gallon,
20 cents per gallon;
new text end
new text begin
(2) for prices equal to or greater than $4.50 per gallon, but less than $5 per gallon,
ten cents per gallon; and
new text end
new text begin
(3) for prices equal to or greater than $5 per gallon, no tax applies.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 3.
Minnesota Statutes 2010, section 296A.08, subdivision 1, is amended to read:
Subdivision 1.
Tax imposed.
(a) There is imposed an excise tax on all special fuel at
the rates specified in subdivision 2new text begin or 7new text end . For purposes of this section, "owner or operator"
means the operation of licensed motor vehicles, whether loaded or empty, whether for
compensation or not for compensation, and whether owned by or leased to the motor
carrier who operates them or causes them to be operated.
(b) For undyed diesel fuel and undyed kerosene, the tax is imposed on the first
licensed distributor who received the product in Minnesota.
(c) For dyed fuel being used illegally in a licensed motor vehicle, the tax is imposed
on the owner or operator of the motor vehicle.
(d) For dyed fuel used in a motor vehicle but subject to a federal exemption,
although no federal tax may be imposed, the owner or operator of the vehicle is liable
for the state tax.
(e) For other fuels, including jet fuel, propane, and compressed natural gas, the tax is
imposed on the distributor, special fuel dealer, or bulk purchaser.
(f) Any person delivering special fuel on which the excise tax has not previously
been paid, into the supply tank of an aircraft or a licensed motor vehicle shall report such
delivery and shall pay, or collect and pay the excise tax on the special fuel so delivered to
the commissioner.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end
Sec. 4.
Minnesota Statutes 2010, section 296A.08, is amended by adding a subdivision
to read:
new text begin Subd. 7. new text end
new text begin Rate reductions; periods of high prices. new text end
new text begin
(a) During the periods specified
in paragraphs (b) and (c), the rates under this subdivision apply in lieu of the rates under
subdivision 2 and the surcharge under section 296A.083 does not apply.
new text end
new text begin
(b) The rates as provided under paragraph (c) apply to any period beginning with the
first day of the calendar month that is at least ten business days after the commissioner
has determined that for two consecutive weeks on-highway diesel fuel prices for the
midwest (PADD2), as published by the United States Energy Information Administration,
fall within the required price range specified by one of the clauses of paragraph (c). Once
imposed, the rates under a clause of paragraph (c) cease to apply to a period beginning with
the first day of the calendar month that is at least ten business days after the commissioner
has determined that for two consecutive weeks on-highway diesel fuel prices for the
midwest (PADD2), as published by the United States Energy Information Administration,
no longer fall within the required price range specified for that clause of paragraph (c).
The commissioner shall notify each taxpayer subject to the tax under subdivision 1 of
changes in the rates under this subdivision, either electronically or in writing.
new text end
new text begin
(c) The rates under this paragraph apply when the commissioner has determined, as
provided in paragraph (b), that prices fall within the specified ranges:
new text end
new text begin
(1) for prices equal to or greater than $4.50 per gallon, but less than $5 per gallon,
20 cents per gallon;
new text end
new text begin
(2) for prices equal to or greater than $5 per gallon, but less than $5.50 per gallon,
ten cents per gallon; and
new text end
new text begin
(3) for prices equal to or greater than $5.50 per gallon, no tax applies.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective the day following final enactment.
new text end