Minnesota Session Laws - 1988, Regular Session

  

                         Laws of Minnesota 1988 

                       RESOLUTION 14-S.F.No. 2376 
 A resolution memorializing the Congress of the United 
States to reinstate diesel fuel tax exemptions for 
farmers and other off-road users. 
    WHEREAS, the United States Congress in Section 10502 of the 
Omnibus Budget Reconciliation Act of 1987 changed the point of 
collection of federal diesel fuel excise taxes of 15.1 cents per 
gallon from the retail level to the wholesale level as of April 
1, 1988; and 
    WHEREAS, this change in the federal excise tax law will 
then require farmers and other off-road diesel fuel users to pay 
the diesel fuel tax at the time of purchase and then to file 
with the United States Internal Revenue Service for a refund on 
a quarterly or annual basis; and 
    WHEREAS, the up-front payment of these taxes by farmers and 
other off-road diesel fuel users will increase the farmer's 
annual cost of production, will further inhibit the farmer's 
cash flow by requiring the need to borrow additional funds for 
operating expenses, and will have similar effects on other 
off-road users of diesel fuel; and 
    WHEREAS, the requirement to apply for refunds will require 
more time of each farmer and other off-road users of diesel fuel 
and shift the paperwork burden from the government to the farmer 
and other off-road users of diesel fuel; NOW, THEREFORE, 
    BE IT RESOLVED by the Legislature of the State of Minnesota 
that it urges the United States Congress to reverse its action 
on this change in the collection of the federal diesel fuel 
excise tax to reinstate the same tax exemptions for farmers and 
other off-road users as previously existed. 
    BE IT FURTHER RESOLVED that the Secretary of State of the 
State of Minnesota is directed to prepare certified copies of 
this memorial and present them to the President and Secretary of 
the United States Senate, the Speaker and Chief Clerk of the 
United States House of Representatives, and to Minnesota's 
Senators and Representatives in Congress. 
     Filed April 6, 1988