SF 1511

1st Engrossment - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act
  1.2             relating to taxation; prescribing maximum registration 
  1.3             tax for agricultural aircraft; amending Minnesota 
  1.4             Statutes 1998, section 360.55, by adding a subdivision.
  1.5   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.6      Section 1.  Minnesota Statutes 1998, section 360.55, is 
  1.7   amended by adding a subdivision to read: 
  1.8      Subd. 8.  [AGRICULTURAL AIRCRAFT.] Aircraft registered with 
  1.9   the Federal Aviation Administration as restricted category 
  1.10  aircraft used for agricultural purposes must be listed for 
  1.11  taxation and registration upon filing, by the owner, of a sworn 
  1.12  affidavit with the commissioner.  The affidavit must state: 
  1.13     (1) the name and address of the owner; 
  1.14     (2) the name and address of the person from whom purchased; 
  1.15     (3) the aircraft's make, year, model number, federal 
  1.16  registration numbers, and manufacturer's identification number; 
  1.17  and 
  1.18     (4) that the aircraft is owned and operated solely for 
  1.19  agricultural operations and purposes. 
  1.20  The owner shall file the affidavit and pay an annual fee 
  1.21  established under sections 360.511 to 360.67, which must not 
  1.22  exceed $500.  Should the aircraft be operated other than for 
  1.23  agricultural purposes, the owner shall list the aircraft for 
  1.24  taxation and registration under sections 360.511 to 360.67.  If 
  1.25  the aircraft is sold, the new owner shall list the aircraft for 
  2.1   taxation and registration under this subdivision or under 
  2.2   sections 360.511 to 360.67, as applicable. 
  2.3      Sec. 2.  [EFFECTIVE DATE.] 
  2.4      Section 1 is effective for aircraft registered after June 
  2.5   30, 1999.