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8800.0400 TAXATION OF CONVERTED MILITARY AIRCRAFT.

When a military aircraft is purchased for civilian use and enters the state of Minnesota, it will be given a base value for taxation purposes according to its age, condition, weight, and performance characteristics.

Statutory Authority:

MS s 360.531

Published Electronically:

October 2, 2007

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569