Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature
Office of the Revisor of Statutes

SF 3564

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
Version List Authors and Status
Rtf
Line numbers 1.1 1.2 1.3 1.4 1.5
1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13 1.14 1.15 1.16 1.17 1.18
1.19 1.20 1.21 1.22

A bill for an act
 relating to transportation finance; correcting transitional rate of special fuel
excise tax on compressed natural gas; amending Laws 2008, chapter 152, article
3, section 6.

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

Section 1.

Laws 2008, chapter 152, article 3, section 6, is amended to read:


Sec. 6. SPECIAL FUEL EXCISE TAX; TRANSITION PROVISION.

Notwithstanding Minnesota Statutes, section 296A.08, subdivision 2, before October
1, 2008, the special fuel excise tax is imposed at the following rates:

(a) Liquefied petroleum gas or propane is taxed at the rate of 16.5 cents per gallon.

(b) Liquefied natural gas is taxed at the rate of 13.2 cents per gallon.

(c) Compressed natural gas is taxed at the rate of deleted text begin $1.1913deleted text end new text begin $1.913 new text end per thousand
cubic feet; or 22 cents per gasoline equivalent. For purposes of this paragraph, "gasoline
equivalent," as defined by the National Conference on Weights and Measures, is 5.66
pounds of gas.

(d) All other special fuel is taxed at the same rate as the gasoline excise tax as
specified in section 4. The tax is payable in the form and manner prescribed by the
commissioner.

EFFECTIVE DATE.

This section is effective on deleted text begin the first day of the month
following 21 days after the date of enactmentdeleted text end new text begin April 1, 2008new text end , and applies to all gasoline,
undyed diesel fuel, and special fuel in distributor storage on that date. This section
expires October 1, 2008.