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SF 976

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

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

Current Version - as introduced

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A bill for an act
 relating to motor fuels; increasing rate of motor
fuels taxes; amending Minnesota Statutes 2004,
sections 296A.07, subdivision 3; 296A.08, subdivision
2.

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

Section 1.

Minnesota Statutes 2004, section 296A.07,
subdivision 3, is amended to read:


Subd. 3.

Rate of tax.

The gasoline excise tax is imposed
at the following rates:

(1) E85 is taxed at the rate of deleted text begin 14.2 deleted text end new text begin 17.75 new text end cents per
gallon;

(2) M85 is taxed at the rate of deleted text begin 11.4 deleted text end new text begin 14.25 new text end cents per
gallon; and

(3) all other gasoline is taxed at the rate of deleted text begin 20 deleted text end new text begin 25 new text end cents
per gallon.

Sec. 2.

Minnesota Statutes 2004, section 296A.08,
subdivision 2, is amended to read:


Subd. 2.

Rate of tax.

The special fuel excise tax is
imposed at the following rates:

(a) Liquefied petroleum gas or propane is taxed at the rate
of deleted text begin 15 deleted text end new text begin 18.75 new text end cents per gallon.

(b) Liquefied natural gas is taxed at the rate of deleted text begin 12 deleted text end new text begin 15
new text end cents per gallon.

(c) Compressed natural gas is taxed at the rate
of deleted text begin $1.739 deleted text end new text begin $2.174 new text end per thousand cubic feet; or deleted text begin 20 deleted text end new text begin 25 new text end cents per
gasoline equivalent, as defined by the National Conference on
Weights and Measures, which is 5.66 pounds of natural gas.

(d) All other special fuel is taxed at the same rate as the
gasoline excise tax as specified in section 296A.07, subdivision
2. The tax is payable in the form and manner prescribed by the
commissioner.

Sec. 3. new text begin EFFECTIVE DATE.
new text end

new text begin Sections 1 and 2 are effective July 1, 2005, and apply to
gasoline and special fuel in distributor storage on and after
that date.
 new text end