as introduced - 91st Legislature (2019 - 2020) Posted on 01/22/2019 03:54pm
A bill for an act
relating to motor vehicles; increasing the motor fuels tax; amending Minnesota
Statutes 2018, sections 296A.07, subdivision 3; 296A.08, subdivision 2.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2018, section 296A.07, subdivision 3, is amended to read:
The gasoline excise tax is imposed at the following rates:
(1) E85 is taxed at the rate of deleted text begin 17.75deleted text end new text begin 24.85 new text end cents per gallon;
(2) M85 is taxed at the rate of deleted text begin 14.25deleted text end new text begin 19.95 new text end cents per gallon; and
(3) all other gasoline is taxed at the rate of deleted text begin 25deleted text end new text begin 35new text end cents per gallon.
new text begin
This section is effective October 1, 2019, and applies to all
gasoline, undyed diesel fuel, and special fuel in distributor storage on or after that date.
new text end
Minnesota Statutes 2018, section 296A.08, subdivision 2, is amended to read:
The special fuel excise tax is imposed at the following rates:
(a) Liquefied petroleum gas or propane is taxed at the rate of deleted text begin 18.75deleted text end new text begin 26.25new text end cents per
gallon.
(b) Liquefied natural gas is taxed at the rate of deleted text begin 15deleted text end new text begin 21new text end cents per gallon.
(c) Compressed natural gas is taxed at the rate of deleted text begin $1.974deleted text end new text begin $3.0436new text end per thousand cubic
feet; or deleted text begin 25deleted text end new text begin 35new text end 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 natural gas or 126.67 cubic feet.
(d) All other special fuel is taxed at the same rate as the gasoline excise tax as specified
in section 296A.07, subdivision 2. The tax is payable in the form and manner prescribed
by the commissioner.
new text begin
This section is effective October 1, 2019, and applies to all
gasoline, undyed diesel fuel, and special fuel in distributor storage on or after that date.
new text end