SF 3782

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to natural resources; imposing a cigarette fee to fund natural resources
acceleration; amending Minnesota Statutes 2004, section 116P.13, subdivisions 1, 3; proposing coding for new law in Minnesota Statutes, chapter 116P.

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

Section 1.

Minnesota Statutes 2004, section 116P.13, subdivision 1, is amended to read:

Subdivision 1.

Revenue sources.

The money in the Minnesota future resources
fund consists of revenue credited under section 297F.10, subdivision 1, paragraph (b),
clause (1) new text begin , and section 116P.19 new text end .

Sec. 2.

Minnesota Statutes 2004, section 116P.13, subdivision 3, is amended to read:

Subd. 3.

Revenue purposes.

Revenue in the Minnesota future resources fund may
be spent for purposes of natural resources acceleration and outdoor recreation, including
but not limited to the development, maintenance, and operation of the state outdoor
recreation system under chapter 86A deleted text begin and deleted text end new text begin , new text end regional recreation open space systems as
defined under section 473.351, subdivision 1 new text begin , and regional parks outside of the seven-
county metropolitan area new text end .

Sec. 3.

new text begin [116P.19] MINNESOTA FUTURE RESOURCES FEE.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin The definitions under section 297F.01 apply to this
section.
new text end

new text begin Subd. 2. new text end

new text begin Fee imposed. new text end

new text begin A fee is imposed upon the sale of cigarettes in this state,
upon having cigarettes in possession in this state with intent to sell, upon any person
engaged in business as a distributor, and upon the use or storage by consumers of
cigarettes. The fee is imposed at the following rates:
new text end

new text begin (1) on cigarettes weighing not more than three pounds per thousand, one mill on
each cigarette; and
new text end

new text begin (2) on cigarettes weighing more than three pounds per thousand, two mills on each
cigarette.
new text end

new text begin Subd. 3. new text end

new text begin Payment. new text end

new text begin A distributor must pay the fee at the same time and in the same
manner as provided for payment of tax under chapter 297F.
new text end

new text begin Subd. 4. new text end

new text begin Fee on use of unstamped cigarettes. new text end

new text begin Any person, other than a distributor,
that purchases or possesses cigarettes that have not been stamped and on which the fee
imposed under this section has not been paid is liable for the fee under this section on
the possession or use of those cigarettes.
new text end

new text begin Subd. 5. new text end

new text begin Administration. new text end

new text begin The audit, assessment, interest, appeal, refund, penalty,
enforcement, administrative, and collection provisions of chapters 270C and 297F apply
to the fee imposed under this section.
new text end

new text begin Subd. 6. new text end

new text begin Cigarette stamp. new text end

new text begin (a) The stamp in section 297F.08 must be affixed to each
package and is prima facie evidence that the fee imposed by this section has been paid.
new text end

new text begin (b) Notwithstanding any other provisions of this section, the fee due on the return is
based upon actual stamps purchased during the reporting period.
new text end

new text begin Subd. 7. new text end

new text begin License revocation. new text end

new text begin The commissioner of revenue may revoke or
suspend the license of a distributor for failure to pay the fee or otherwise comply with the
requirements under this section. The provisions and procedures under section 297F.04
apply to a suspension or revocation under this subdivision.
new text end

new text begin Subd. 8. new text end

new text begin Deposit of revenues. new text end

new text begin The commissioner of revenue shall deposit the
revenues from the fee under this section in the Minnesota future resources fund under
section 116P.13.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective July 1, 2006.
new text end