SF 1367

as introduced - 88th Legislature (2013 - 2014) Posted on 03/14/2013 09:27am

A bill for an act
relating to the state budget; establishing an alcohol impact fund; establishing an
alcohol impact fee; dedicating the alcohol impact fund to pay for alcohol-related
medical expenses in the general fund and the health care access fund; proposing
coding for new law in Minnesota Statutes, chapters 16A; 256.

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

Section 1.

new text begin [16A.7251] ALCOHOL IMPACT FUND AND FUND
REIMBURSEMENTS.
new text end

new text begin Subdivision 1. new text end

new text begin Alcohol impact fund. new text end

new text begin There is created in the state treasury an
alcohol impact fund to which must be credited all revenue from the alcohol impact fee
under section 256.9659.
new text end

new text begin Subd. 2. new text end

new text begin Certified alcohol expenditures. new text end

new text begin By April 30 of each year, the
commissioner of human services shall certify to the commissioner of management and
budget the state share, by fund, of alcohol-related costs for the previous fiscal year in
Minnesota health care programs, including medical assistance, general assistance medical
care, and MinnesotaCare, or other applicable expenditures.
new text end

new text begin Subd. 3. new text end

new text begin Fund reimbursements. new text end

new text begin (a) Each fiscal year, the commissioner of
management and budget shall first transfer from the alcohol impact fund to the general
fund an amount sufficient to offset the general fund cost of the certified expenditures under
subdivision 2, or the balance of the fund, whichever is less.
new text end

new text begin (b) If any balance remains in the alcohol impact fund after the transfer in paragraph
(a), the commissioner of management and budget shall transfer to the health care access
fund the amount sufficient to offset the health care access fund cost of the certified
expenditures in subdivision 2, or the balance of the fund, whichever is less.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment.
new text end

Sec. 2.

new text begin [256.9659] ALCOHOL IMPACT 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 297G.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) The following fee is imposed on all distilled spirits and
wine manufactured, imported, sold, or possessed in this state:
new text end

		new text begin Standard new text end	new text begin Metric new text end
new text begin (1) distilled spirits, liqueurs, cordials, and specialities, regardless of alcohol content, excluding ethyl alcohol new text end		new text begin $4.27 per gallon new text end	new text begin $1.13 per liter new text end
new text begin (2) wine containing 14 percent or less alcohol by volume, except cider as defined in section 297G.01, subdivision 3a new text end		new text begin $1.28 per gallon new text end	new text begin $0.34 per liter new text end
new text begin (3) wine containing more than 14 percent but not more than 21 percent alcohol by volume new text end		new text begin $1.28 per gallon new text end	new text begin $0.34 per liter new text end
new text begin (4) wine containing more than 21 percent but not more than 24 percent alcohol by volume new text end		new text begin $1.28 per gallon new text end	new text begin $0.34 per liter new text end
new text begin (5) wine containing more than 24 percent alcohol by volume new text end		new text begin $1.28 per gallon new text end	new text begin $0.34 per liter new text end
new text begin (6) natural and artificial sparkling wines containing alcohol new text end		new text begin $1.28 per gallon new text end	new text begin $0.34 per liter new text end
new text begin (7) cider as defined in section 297G.01, subdivision 3a new text end		new text begin $1.28 per gallon new text end	new text begin $0.34 per liter new text end
new text begin (8) low-alcohol dairy cocktails new text end		new text begin $0.64 per gallon new text end	new text begin $0.17 per liter new text end

new text begin In computing the fee on a package of distilled spirits or wine, a proportionate fee at a
like rate on all fractional parts of a gallon or liter must be paid, except that the fee on a
fractional part of a gallon less than 1/16 of a gallon is the same as for 1/16 of a gallon.
new text end

new text begin (b) The following fee is imposed on all fermented malt beverages that are imported,
directly or indirectly sold, or possessed in the state: on fermented malt beverages,
$16.53 per 31-gallon barrel. For fractions of a 31-gallon barrel, the fee is calculated
proportionately.
new text end

new text begin Subd. 3. new text end

new text begin Payment. new text end

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

new text begin Subd. 4. new text end

new text begin Administration. new text end

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

new text begin Subd. 5. 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 state treasury and credit them to the
alcohol impact fund.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2013.
new text end