1.1 	A bill for an act
1.2 	relating to taxation; petroleum; dedicating revenues from the excise taxes 
1.3 	on gasoline used as substitute for aviation gasoline to the state airports fund;
1.4 	amending Minnesota Statutes 2012, section 296A.09, by adding a subdivision; 
1.5 	repealing Minnesota Statutes 2012, section 296A.18, subdivision 8.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2012, section 296A.09, is amended by adding a 
1.8 	subdivision to read:
1.9 		Subd. 7.State airports fund. (a) The revenues derived from the excise taxes on 
1.10 	aviation gasoline and on special fuel received, sold, stored, or withdrawn from storage as 
1.11 	substitutes for aviation gasoline, shall be paid into the state treasury and credited to the 
1.12 	state airports fund.
1.13 	(b) The revenues derived from the excise taxes on gasoline received, sold, stored, or 
1.14 	withdrawn from storage on the premises of an airport as defined under section 360.013, 
1.15 	subdivision 39, and used as a substitute for aviation gasoline, less any credit allowed under 
1.16 	this chapter, shall be paid into the state treasury and credited to the state airports fund.
1.17 	(c) There is hereby appropriated such sums as are needed to carry out the provisions 
1.18 	of this subdivision.

1.19 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
1.20 	June 30, 2014.

1.21 	Sec. 2.  REPEALER.
 1.22 	Minnesota Statutes 2012, section 296A.18, subdivision 8, is repealed.

2.1 	EFFECTIVE DATE. This section is effective for sales and purchases made after 
2.2 	June 30, 2014.