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Minnesota Legislature

Office of the Revisor of Statutes

SF 2182

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

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

Current Version - as introduced

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A bill for an act
relating to transportation; increasing gasoline and special fuel tax rates; providing
for phase-in of motor vehicle sales tax revenues to transportation; amending
Minnesota Statutes 2006, sections 296A.07, subdivision 3; 296A.08, subdivision
2; 297B.09, subdivision 1.

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

Section 1.

Minnesota Statutes 2006, 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 begin14.2deleted text endnew text begin 17.8new text end cents per gallon;

(2) M85 is taxed at the rate of deleted text begin11.4deleted text endnew text begin 14.3new text end cents per gallon; and

(3) all other gasoline is taxed at the rate of deleted text begin20deleted text endnew text begin 25new text end cents per gallon.

Sec. 2.

Minnesota Statutes 2006, 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 begin15deleted text endnew text begin 18.8new text end cents per gallon.

(b) Liquefied natural gas is taxed at the rate of deleted text begin12deleted text endnew text begin 15new text end cents per gallon.

(c) Compressed natural gas is taxed at the rate of deleted text begin$1.739deleted text endnew text begin $2.174new text end per thousand cubic
feet; or deleted text begin20deleted text endnew text begin 25new text end cents per gasoline equivalent, as defined by the National Conference on
Weights and Measures, which is 5.66 pounds of natural gas.

(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.

Sec. 3.

Minnesota Statutes 2006, section 297B.09, subdivision 1, is amended to read:


Subdivision 1.

Deposit of revenues.

(a) Money collected and received under this
chapter must be deposited as provided in this subdivision.

deleted text begin (b) From July 1, 2002, to June 30, 2003, 32 percent of the money collected and
received must be deposited in the highway user tax distribution fund, 20.5 percent must be
deposited in the metropolitan area transit fund under section 16A.88, and 1.25 percent
must be deposited in the greater Minnesota transit fund under section 16A.88. The
remaining money must be deposited in the general fund.
deleted text end

deleted text begin (c) From July 1, 2003, to June 30, 2007, 30 percent of the money collected and
received must be deposited in the highway user tax distribution fund, 21.5 percent must be
deposited in the metropolitan area transit fund under section 16A.88, 1.43 percent must be
deposited in the greater Minnesota transit fund under section 16A.88, 0.65 percent must
be deposited in the county state-aid highway fund, and 0.17 percent must be deposited
in the municipal state-aid street fund. The remaining money must be deposited in the
general fund.
deleted text end

deleted text begin (d) On and after July 1, 2007, 32 percent of the money collected and received must
be deposited in the highway user tax distribution fund, 20.5 percent must be deposited
in the metropolitan area transit fund under section 16A.88, and 1.25 percent must be
deposited in the greater Minnesota transit fund under section 16A.88. The remaining
money must be deposited in the general fund.
deleted text end

new text begin (b) From July 1, 2007, through June 30, 2008, 38.25 percent must be deposited in
the highway user tax distribution fund, and 25.5 percent must be deposited in a fund
dedicated solely to public transit assistance. The remaining money must be deposited
in the general fund.
new text end

new text begin (c) From July 1, 2008, through June 30, 2009, 44.25 percent must be deposited in
the highway user tax distribution fund, and 29.5 percent must be deposited in a fund
dedicated solely to public transit assistance. The remaining money must be deposited
in the general fund.
new text end

new text begin (d) From July 1, 2009, through June 30, 2010, 50.25 percent must be deposited in
the highway user tax distribution fund, and 33.5 percent must be deposited in a fund
dedicated solely to public transit assistance. The remaining money must be deposited
in the general fund.
new text end

new text begin (e) From July 1, 2010, through June 30, 2011, 56.25 percent must be deposited in
the highway user tax distribution fund, and 37.5 percent must be deposited in a fund
dedicated solely to public transit assistance. The remaining money must be deposited
in the general fund.
new text end

new text begin (f) On and after July 1, 2011, 60 percent must be deposited in the highway user
tax distribution fund, and 40 percent must be deposited in a fund dedicated solely to
public transit assistance.
new text end

Sec. 4. new text beginEFFECTIVE DATE.
new text end

new text begin Sections 1 and 2 are effective July 1, 2007, and apply to all gasoline, undyed diesel
fuel, and special fuel in distributor storage on July 1, 2007. Section 3 is effective July
1, 2007.
new text end