HF 594

as introduced - 89th Legislature (2015 - 2016) Posted on 02/05/2015 01:49pm

A bill for an act
relating to taxation; petroleum; codifying current agency practice; dedicating
revenues from the excise taxes on gasoline used as substitute for aviation gasoline
to the state airports fund; amending Minnesota Statutes 2014, sections 296A.01,
by adding a subdivision; 296A.16, by adding a subdivision; 296A.18, subdivision
8; 296A.19, subdivision 1; repealing Minnesota Rules, part 8125.1300, subpart 3.

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

Sec. 1.

Minnesota Statutes 2014, section 296A.01, is amended by adding a subdivision
to read:

new text begin Subd. 13a. new text end

new text begin Dealer of gasoline used as a substitute for aviation gasoline. new text end

new text begin "Dealer
of gasoline used as a substitute for aviation gasoline" means any person who sells gasoline
on the premises of an airport as defined under section 360.013, subdivision 39, to be
dispensed directly into the fuel tank of an aircraft.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2015.
new text end

Sec. 2.

Minnesota Statutes 2014, section 296A.16, is amended by adding a subdivision
to read:

new text begin Subd. 2a. new text end

new text begin Fuel used in aircraft; claim for refund. new text end

new text begin (a) Any person who buys and
uses gasoline for use as a substitute for aviation gasoline, and who paid the tax directly,
indirectly through the amount of the tax being included in the price of the gasoline, or
otherwise, may file a claim for refund with the commissioner for all but five cents per
gallon of the tax paid. The commissioner shall prescribe the form and manner of the
application for refund. An applicant who files a claim that is false or fraudulent is subject
to the penalties provided in section 296A.23 for knowingly and willfully making a false
claim. The claim must set forth the total amount of the gasoline purchased and used by the
applicant as a substitute for aviation gasoline, and must state when and for what purpose
the gasoline was used. When a claim contains an error in computation or preparation, the
commissioner is authorized to adjust the claim in accordance with the evidence shown
on the claim or other information available to the commissioner. The commissioner, on
being satisfied that the claimant is entitled to the payments, shall approve the claim and
transmit it to the commissioner of management and budget.
new text end

new text begin (b) Refunds for gasoline used as a substitute for aviation gasoline shall be issued
only to those claimants who have received approval to use such gasoline from the Federal
Aviation Administration as evidenced by a supplemental type certificate.
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 2014, section 296A.18, subdivision 8, is amended to read:

Subd. 8.

Airports.

new text begin (a) new text end The revenues derived from the excise taxes on aviation
gasoline and on special fuel received, sold, stored, or withdrawn from storage as
substitutes for aviation gasoline, shall be paid into the state treasury and credited to the
state airports fund.

new text begin (b) The revenues derived from the excise taxes on gasoline received, sold, stored,
or withdrawn from storage on the premises of an airport as defined under section
360.013, subdivision 39, and used as a substitute for aviation gasoline, less any refunds
under section 296A.16, subdivision 2a, shall be transferred from the highway user tax
distribution fund to the state airports fund.
new text end

new text begin (c) new text end There is hereby appropriated such sums as are needed to carry out the provisions
of this subdivision.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2015.
new text end

Sec. 4.

Minnesota Statutes 2014, section 296A.19, subdivision 1, is amended to read:

Subdivision 1.

Retention.

new text begin (a) new text end All distributors, dealers, special fuel dealers, bulk
purchasers, and all users of special fuel shall keep a true and accurate record of all
purchases, transfers, sales, and use of petroleum products and special fuel, including
copies of all sales tickets issued, in a form and manner approved by the commissioner, and
shall retain all such records for 3-1/2 years.

new text begin (b) A dealer of gasoline used as a substitute for aviation gasoline must:
new text end

new text begin (1) keep a true and accurate record of all purchases, transfers, sales, and use of
gasoline used as a substitute for aviation gasoline, including copies of all sales tickets
issued, in a form and manner approved by the commissioner, and shall retain all such
records for 3-1/2 years; and
new text end

new text begin (2) annually certify to the commissioner how many gallons of gasoline are going
to fuel airplanes; the dates and times of fueling; plane identification criteria; and any
other information requested by the commissioner required to administer the refund under
section 296A.16, subdivision 2a.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2015.
new text end

Sec. 5. new text begin REPEALER.
new text end

new text begin Minnesota Rules, part 8125.1300, subpart 3, new text end new text begin is repealed.
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