Minnesota Legislature
SF 1067
as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am
Current Version - as introduced
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A bill for an act
relating to transportation; changing terms "gasoline
tax" and "special fuels tax" to "transportation fee";
increasing transportation fee; 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.
deleted text begin rate of tax deleted text end new text begin amount of transportation feenew text end .
new text begin (a)
On and after July 1, 2005, and before July 1, 2006,new text end the deleted text begin gasoline
excise tax deleted text end new text begin transportation fee new text end is imposed deleted text begin at the following rates
deleted text end new text begin
as followsnew text end :
(1) deleted text begin E85 is taxed at the rate of 14.2 deleted text end new text begin 17.8 new text end cents per gallon
new text begin
for E85new text end ;
(2) deleted text begin M85 is taxed at the rate of 11.4 deleted text end new text begin 14.3 new text end cents per gallon
new text begin
for M85new text end ; and
(3) deleted text begin all other gasoline is taxed at the rate of 20 deleted text end new text begin 25 new text end cents
per gallon new text begin for all other gasolinenew text end .
new text begin
(b) On and after July 1, 2006, the transportation fee is
imposed as follows:
new text end
new text begin
(1) 21.3 cents per gallon for E85;
new text end
new text begin
(2) 17.1 cents per gallon for M85; and
new text end
new text begin
(3) 30 cents per gallon for all other gasoline.
new text end
Sec. 2.
Minnesota Statutes 2004, section 296A.08,
subdivision 2, is amended to read:
Subd. 2.
deleted text begin rate of tax deleted text end new text begin amount of transportation feenew text end .
new text begin (a)
On and after July 1, 2005, and before July 1, 2006,new text end the special
fuel deleted text begin excise tax deleted text end new text begin transportation fee new text end is imposed deleted text begin at the following
rates deleted text end new text begin as followsnew text end :
deleted text begin
(a) deleted text end new text begin (1) new text end deleted text begin Liquefied petroleum gas or propane is taxed at the
rate of 15 deleted text end new text begin 18.8 new text end cents per gallondeleted text begin .deleted text end new text begin for liquefied petroleum gas or
propane;
new text end
deleted text begin
(b) deleted text end new text begin (2) new text end deleted text begin Liquefied natural gas is taxed at the rate of 12 deleted text end new text begin 15
new text end
cents per gallondeleted text begin .deleted text end new text begin for liquefied natural gas; and
new text end
deleted text begin
(c) deleted text end new text begin (3) new text end deleted text begin Compressed natural gas is taxed at the rate of
$1.739 deleted text end new text begin $2.174 new text end per thousand cubic feet new text begin for compressed natural
gasnew text end ; 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.
deleted text begin
(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.
deleted text end
new text begin
(b) On and after July 1, 2006, the transportation fee is
imposed on special fuels as follows:
new text end
new text begin
(1) 22.5 cents per gallon for liquefied petroleum gas or
propane;
new text end
new text begin
(2) 18 cents per gallon for liquefied natural gas; and
new text end
new text begin
(3) $2.609 per thousand cubic feet for compressed natural
gas; or 30 cents per gasoline equivalent, as defined by the
National Conference on Weights and Measures, which is 5.66
pounds of natural gas.
new text end
new text begin
(c) The transportation fee for all other special fuel is
the same amount as the gasoline transportation fee as specified
in section 296A.07, subdivision 2. The fee is payable in the
form and manner prescribed by the commissioner.
new text end
Sec. 3. new text begin REVISOR'S INSTRUCTION.
new text end
new text begin
The revisor of statutes shall change the terms "gasoline
tax," "motor fuels tax," "gasoline excise tax," "special fuel
tax," and similar terms to "transportation fee" or similar terms
wherever they appear in Minnesota Statutes and Minnesota Rules.
The revisor shall also make grammatical changes related to the
changes in terms.
new text end
Sec. 4. new text begin EFFECTIVE DATE.
new text end
new text begin
Sections 1 and 2 are effective July 1, 2005, and apply to
motor fuels in distributor storage on and after that date.
new text end