SF 2170

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

  1.1                          A bill for an act 
  1.2             relating to taxation; authorizing the commissioner of 
  1.3             revenue to enter into agreements with Indian tribes 
  1.4             regarding petroleum tank cleanup fees and inspection 
  1.5             fees; amending Minnesota Statutes 1998, section 
  1.6             270.60, by adding a subdivision. 
  1.7   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.8      Section 1.  Minnesota Statutes 1998, section 270.60, is 
  1.9   amended by adding a subdivision to read: 
  1.10     Subd. 5.  [FEES.] (a) The commissioner may enter into an 
  1.11  agreement with the governing body of any federally recognized 
  1.12  Indian reservation in Minnesota concerning fees imposed under 
  1.13  sections 115C.08 and 239.101 and paid on fuel sold and delivered 
  1.14  to an Indian tribe on the reservation.  The agreement may 
  1.15  provide for the refund or sharing of the fee paid by the 
  1.16  distributor.  The commissioner may make any payments required by 
  1.17  the agreement from the fees collected. 
  1.18     (b) Each head of an agency, board, or other governmental 
  1.19  entity that administers a program that is funded by the fees 
  1.20  imposed by section 115C.08 or 239.101 may sign an agreement 
  1.21  entered into by the commissioner under this subdivision.  An 
  1.22  agreement is not valid until signed by the head of each agency, 
  1.23  board, or other governmental entity that administers a program 
  1.24  funded by the fees and by the commissioner of revenue. 
  1.25     Sec. 2.  [EFFECTIVE DATE.] 
  1.26     Section 1 is effective the day following final enactment 
  2.1   and applies to all fees for which timely claims for refund have 
  2.2   been, or can be, filed under Minnesota Statutes, chapter 296A.