1.1 	A bill for an act
1.2 	relating to taxation; modifying the amount of gasoline fuel tax attributable to the 
1.3 	use of all-terrain vehicles; amending Minnesota Statutes 2004, section 296A.18, 
1.4 	subdivision 4.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2004, section 296A.18, subdivision 4, is amended to 
1.7 	read:
1.8 		Subd. 4.All-terrain vehicle. Approximately ~~0.15~~ 0.27 of one percent of all gasoline 
1.9 	received in or produced or brought into this state, except gasoline used for aviation 
1.10 	purposes, is being used for the operation of all-terrain vehicles in this state, and of the total 
1.11 	revenue derived from the imposition of the gasoline fuel tax, ~~0.15~~ 0.27 of one percent is 
1.12 	the amount of tax on fuel used in all-terrain vehicles operated in this state.