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Minnesota Legislature

Office of the Revisor of Statutes

SF 3564

1st Unofficial Engrossment - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

KEY: stricken = removed, old language.
underscored = added, new language.
1.1A bill for an act
1.2relating to transportation finance; correcting transitional rate of special fuel
1.3excise tax on compressed natural gas; providing for surcharge administration;
1.4amending Laws 2008, chapter 152, article 2, section 1, by adding a subdivision;
1.5article 3, section 6.
1.6BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7    Section 1. Minnesota Statutes 2006, section 296A.083, as added by Laws 2008, chapter
1.8152, article 2, section 1, is amended by adding a subdivision to read:
1.9    Subd. 4. Surcharge administration. The audit, assessment, appeal, collection,
1.10enforcement, penalty, interest, refund, and administrative provisions that apply to the taxes
1.11in chapter 296A apply to the surcharge imposed by this section.
1.12EFFECTIVE DATE.This section is effective the day following final enactment.

1.13    Sec. 2. Laws 2008, chapter 152, article 3, section 6, is amended to read:
1.14    Sec. 6. SPECIAL FUEL EXCISE TAX; TRANSITION PROVISION.
1.15    Notwithstanding Minnesota Statutes, section 296A.08, subdivision 2, before October
1.161, 2008, the special fuel excise tax is imposed at the following rates:
1.17    (a) Liquefied petroleum gas or propane is taxed at the rate of 16.5 cents per gallon.
1.18    (b) Liquefied natural gas is taxed at the rate of 13.2 cents per gallon.
1.19    (c) Compressed natural gas is taxed at the rate of $1.1913 $1.913 per thousand
1.20cubic feet; or 22 cents per gasoline equivalent. For purposes of this paragraph, "gasoline
1.21equivalent," as defined by the National Conference on Weights and Measures, is 5.66
1.22pounds of gas.
2.1    (d) All other special fuel is taxed at the same rate as the gasoline excise tax as
2.2specified in section 4. The tax is payable in the form and manner prescribed by the
2.3commissioner.
2.4EFFECTIVE DATE.This section is effective on the first day of the month
2.5following 21 days after the date of enactment April 1, 2008, and applies to all gasoline,
2.6undyed diesel fuel, and special fuel in distributor storage on that date. This section
2.7expires October 1, 2008.