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Minnesota Legislature

Office of the Revisor of Statutes

SF 2204

as introduced - 91st Legislature (2019 - 2020) Posted on 03/11/2019 04:12pm

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

Current Version - as introduced

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1.6 1.7 1.8 1.9 1.10
1.11 1.12 1.13 1.14 1.15 1.16 1.17

A bill for an act
relating to transportation; lowering the tax on gasoline; creating a general fund
transfer; amending Minnesota Statutes 2018, section 296A.07, subdivision 3, by
adding a subdivision.

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 begin3.55 new text endcents per gallon;

(2) M85 is taxed at the rate of deleted text begin14.25deleted text end new text begin2.85 new text endcents per gallon; and

(3) all other gasoline is taxed at the rate of deleted text begin25deleted text end new text begin5 new text endcents per gallon.

Sec. 2.

Minnesota Statutes 2018, section 296A.07, is amended by adding a subdivision to
read:


new text begin Subd. 5. new text end

new text begin Transfer. new text end

new text begin On a monthly basis, the commissioner of management and budget
must transfer from the general fund to the highway user tax distribution fund an amount
equal to (1) three times the revenue collected in that month under subdivision 3, minus (2)
three times the amount calculated as unrefunded tax and apportioned in that month under
section 296A.18.
new text end