1.1                          A bill for an act 
  1.2             relating to taxation; providing, for refund purposes, 
  1.3             that one percent of gasoline is used for snowmobiles; 
  1.4             amending Minnesota Statutes 1998, section 296A.18, 
  1.5             subdivision 3. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 296A.18, 
  1.8   subdivision 3, is amended to read: 
  1.9      Subd. 3.  [SNOWMOBILE.] Approximately one percent in fiscal 
  1.10  years 1998 and 1999, and three-fourths of one percent 
  1.11  thereafter, of all gasoline received in and produced or brought 
  1.12  into this state, except gasoline used for aviation purposes, is 
  1.13  being used as fuel for the operation of snowmobiles in this 
  1.14  state, and of the total revenue derived from the imposition of 
  1.15  the gasoline fuel tax for uses other than for aviation purposes, 
  1.16  one percent in fiscal years 1998 and 1999, and three-fourths of 
  1.17  one percent thereafter, of such revenues is the amount of tax on 
  1.18  fuel used in snowmobiles operated in this state. 
  1.19     Sec. 2.  [EFFECTIVE DATE.] 
  1.20     Section 1 is effective the day following final enactment.