SF 2466

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to commerce; increasing the petroleum 
  1.3             inspection fee; regulating recovery of the fee; 
  1.4             appropriating money; amending Minnesota Statutes 2002, 
  1.5             section 239.101, subdivision 3; repealing Minnesota 
  1.6             Statutes 2003 Supplement, section 239.101, subdivision 
  1.7             7. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 2002, section 239.101, 
  1.10  subdivision 3, is amended to read: 
  1.11     Subd. 3.  [PETROLEUM INSPECTION FEE.] (a) An inspection fee 
  1.12  is imposed (1) on petroleum products when received by the first 
  1.13  licensed distributor, and (2) on petroleum products received and 
  1.14  held for sale or use by any person when the petroleum products 
  1.15  have not previously been received by a licensed distributor.  
  1.16  The petroleum inspection fee is 85 cents $1 for every 1,000 
  1.17  gallons received.  The commissioner of revenue shall collect the 
  1.18  fee.  The revenue from the fee must first be applied to cover 
  1.19  the amounts appropriated Fifteen cents of the inspection fee 
  1.20  must be deposited in the special revenue fund and is 
  1.21  appropriated to the commissioner of commerce for the cost of 
  1.22  petroleum product quality inspection expenses, and for the 
  1.23  inspection and testing of petroleum product measuring equipment, 
  1.24  and for petroleum supply monitoring under chapter 216C.  The 
  1.25  remainder of the fee must be deposited in the general fund.  
  1.26     (b) The commissioner of revenue shall credit a person for 
  2.1   inspection fees previously paid in error or for any material 
  2.2   exported or sold for export from the state upon filing of a 
  2.3   report as prescribed by the commissioner of revenue. 
  2.4      (c) The commissioner of revenue may collect the inspection 
  2.5   fee along with any taxes due under chapter 296A.  
  2.6      Sec. 2.  [REPEALER.] 
  2.7      Minnesota Statutes 2003 Supplement, section 239.101, 
  2.8   subdivision 7, is repealed.