SF 2287

as introduced - 87th Legislature (2011 - 2012) Posted on 03/09/2012 11:28am

A bill for an act
relating to highways; imposing a transportation economic development fee on
motor fuels; providing for deposit into trunk highway economic development
account; proposing coding for new law as Minnesota Statutes, chapter 196A.

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

Section 1.

new text begin [196A.05] TRANSPORTATION ECONOMIC DEVELOPMENT FEE.
new text end

new text begin Subdivision 1. new text end

new text begin Imposition and collection of fee. new text end

new text begin A transportation economic
development fee is imposed on gasoline, gasoline blended with ethanol, agricultural
alcohol gasoline used in producing and generating power for propelling motor vehicles
used on the public highways of this state, and special fuels. The fee is imposed at the rate
of two cents per gallon and is imposed only during those months when the petroleum
tank release cleanup fee is not imposed under section 115C.08, subdivision 3. The tax is
imposed on the first licensed distributor who received the product in Minnesota and is
payable at the time and in the form and manner prescribed by the commissioner, subject
to exemptions, exceptions, and reductions specified in sections 296A.07, subdivision
4; 296A.08, subdivision 3; and 296A.17.
new text end

new text begin Subd. 2. new text end

new text begin Deposit of money. new text end

new text begin Money collected and received under this section must
be deposited in the trunk highway fund and credited to the trunk highway economic
development account under section 161.04, subdivision 6.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective January 1, 2013.
new text end