HF 3656

as introduced - 86th Legislature (2009 - 2010) Posted on 03/15/2010 09:40am

A bill for an act
relating to transportation; modifying certain aviation-related taxes; amending
Minnesota Statutes 2008, sections 296A.09, subdivision 1; 296A.17, subdivision
3; 360.531, subdivisions 1, 2.

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

Section 1.

Minnesota Statutes 2008, section 296A.09, subdivision 1, is amended to
read:

Subdivision 1.

Gasoline tax imposed.

Subject to any refunds or credits there is
imposed an excise tax, at the rate of deleted text begin five deleted text end new text begin six new text end cents per gallon on all aviation gasoline
received, sold, stored, or withdrawn from storage in this state. Aviation gasoline is defined
in section 296A.01, subdivision 7.

Sec. 2.

Minnesota Statutes 2008, section 296A.17, subdivision 3, is amended to read:

Subd. 3.

Refund on graduated basis.

Any person who has directly or indirectly
paid the excise tax on aviation gasoline or special fuel for aircraft use provided for
by this chapter, shall, as to all such aviation gasoline and special fuel received, stored,
or withdrawn from storage by the person in this state in any calendar year and not sold
or otherwise disposed of to others, or intended for sale or other disposition to others, on
which such tax has been so paid, be entitled to the following graduated reductions in such
tax for that calendar year, to be obtained by means of the following refunds:

(1) on each gallon of such aviation gasoline or special fuel up to deleted text begin 50,000 deleted text end new text begin 200,000
new text end gallons, all but deleted text begin five deleted text end new text begin six new text end cents per gallon;

(2) on each gallon of such aviation gasoline or special fuel above deleted text begin 50,000 deleted text end new text begin 200,000
new text end gallons and not more than deleted text begin 150,000 deleted text end new text begin 500,000 new text end gallons, all but deleted text begin two deleted text end new text begin three new text end cents per gallon;

(3) on each gallon of such aviation gasoline or special fuel above deleted text begin 150,000 deleted text end new text begin 500,000
new text end gallons and not more than deleted text begin 200,000 deleted text end new text begin 1,000,000 new text end gallons, all but one cent per gallon;

(4) on each gallon of such aviation gasoline or special fuel above deleted text begin 200,000 deleted text end new text begin 1,000,000
gallons new text end , all but one-half cent per gallon.

Sec. 3.

Minnesota Statutes 2008, section 360.531, subdivision 1, is amended to read:

Subdivision 1.

In lieu tax.

All aircraft using the air space overlying the state of
Minnesota or the airports thereof, except as set forth in section 360.55, shall be taxed in
lieu of all other taxes thereon, on the basis and at the rate for deleted text begin the period January 1, 1966, to
June 30, 1967, and for deleted text end each fiscal year as follows.

Sec. 4.

Minnesota Statutes 2008, section 360.531, subdivision 2, is amended to read:

Subd. 2.

Rate.

new text begin (a) new text end The tax deleted text begin shall be at the deleted text end rate new text begin is the lesser new text end of new text begin either:
new text end

new text begin (1) new text end one percent of value; deleted text begin provided that deleted text end new text begin or
new text end

new text begin (2) 50 cents per pound of maximum gross takeoff weight of the aircraft.
new text end

new text begin (b) Notwithstanding paragraph (a), new text end the minimum tax on an aircraft subject to the
provisions of sections 360.511 to 360.67 shall not be less than deleted text begin 25 percent of the tax on said
aircraft computed on its base price or deleted text end $50 deleted text begin whichever is the higher deleted text end .

Sec. 5. new text begin EFFECTIVE DATE.
new text end

new text begin Sections 1 to 4 are effective July 1, 2010.
new text end