HF 3201

as introduced - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to motor fuels; defining biodiesel fuel oil; 
  1.3             providing a fuel tax reduction for the use of 
  1.4             biodiesel fuel blends; amending Minnesota Statutes 
  1.5             2000, section 296A.08, subdivision 2; proposing coding 
  1.6             for new law in Minnesota Statutes, chapter 239. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  [239.77] [BIODIESEL FUEL OIL.] 
  1.9      "Biodiesel fuel oil" means a renewable, biodegradable, mono 
  1.10  alkyl ester combustible liquid fuel derived from agricultural 
  1.11  plant oils or animal fats and that meets American Society for 
  1.12  Testing and Materials Provisional Specification PS121-99 for 
  1.13  Biodiesel Fuel (B100) Blend Stock for Distillate Fuels. 
  1.14     Sec. 2.  Minnesota Statutes 2000, section 296A.08, 
  1.15  subdivision 2, is amended to read: 
  1.16     Subd. 2.  [RATE OF TAX.] The special fuel excise tax is 
  1.17  imposed at the following rates: 
  1.18     (1) Liquefied petroleum gas or propane is taxed at the rate 
  1.19  of 15 cents per gallon. 
  1.20     (2) Liquefied natural gas is taxed at the rate of 12 cents 
  1.21  per gallon. 
  1.22     (3) Compressed natural gas is taxed at the rate of $1.739 
  1.23  per thousand cubic feet; or 20 cents per gasoline equivalent, as 
  1.24  defined by the National Conference on Weights and Measures, 
  1.25  which is 5.66 pounds of natural gas. 
  1.26     (4) Diesel fuel containing a blend of not less than two 
  2.1   percent biodiesel fuel oil by weight is taxed at the rate of 18 
  2.2   cents per gallon. 
  2.3      (5) All other special fuel is taxed at the same rate as the 
  2.4   gasoline excise tax as specified in section 296A.07, subdivision 
  2.5   2.  The tax is payable in the form and manner prescribed by the 
  2.6   commissioner. 
  2.7      Sec. 3.  [EFFECTIVE DATE.] 
  2.8      Section 1 is effective the day following final enactment.  
  2.9   Section 2 is effective for sales after June 30, 2002.