Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of Statutes

SF 367

as introduced - 91st Legislature (2019 - 2020) Posted on 01/22/2019 03:54pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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 2.1 2.2 2.3
2.4 2.5

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:

Section 1.

Minnesota Statutes 2018, section 296A.07, subdivision 3, is amended to read:


Subd. 3.

Rate of tax.

The gasoline excise tax is imposed at the following rates:

(1) E85 is taxed at the rate of deleted text begin17.75deleted text end new text begin24.85 new text endcents per gallon;

(2) M85 is taxed at the rate of deleted text begin14.25deleted text end new text begin19.95 new text endcents per gallon; and

(3) all other gasoline is taxed at the rate of deleted text begin25deleted text endnew text begin 35new text end cents per gallon.

new text begin EFFECTIVE DATE. new text end

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

Sec. 2.

Minnesota Statutes 2018, section 296A.08, subdivision 2, is amended to read:


Subd. 2.

Rate of tax.

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 begin18.75deleted text endnew text begin 26.25new text end cents per
gallon.

(b) Liquefied natural gas is taxed at the rate of deleted text begin15deleted text endnew text begin 21new text end cents per gallon.

(c) Compressed natural gas is taxed at the rate of deleted text begin$1.974deleted text endnew text begin $3.0436new text end per thousand cubic
feet; or deleted text begin25deleted text endnew 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 EFFECTIVE DATE. new text end

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