1997 Minnesota Statutes

     296.16 Use in various motor vehicles. 

    Subdivision 1.    Intent; gasoline use.  All gasoline 
 received in this state and all gasoline produced in or brought 
 into this state except aviation gasoline and marine gasoline 
 shall be determined to be intended for use in motor vehicles in 
 this state. 

    Approximately 1-1/2 percent of all gasoline received in 
 this state and 1-1/2 percent of all gasoline produced or brought 
 into this state, except gasoline used for aviation purposes, is 
 being used as fuel for the operation of motorboats on the waters 
 of this state and of the total revenue derived from the 
 imposition of the gasoline fuel tax for uses other than for 
 aviation purposes, 1-1/2 percent of such revenues is the amount 
 of tax on fuel used in motorboats operated on the waters of this 
 state.  

    Approximately one percent in fiscal years 1998 and 1999, 
 and three-fourths of one percent thereafter, of all gasoline 
 received in and produced or brought into this state, except 
 gasoline used for aviation purposes, is being used as fuel for 
 the operation of snowmobiles in this state, and of the total 
 revenue derived from the imposition of the gasoline fuel tax for 
 uses other than for aviation purposes, one percent in fiscal 
 years 1998 and 1999, and three-fourths of one percent 
 thereafter, of such revenues is the amount of tax on fuel used 
 in snowmobiles operated in this state. 

    Approximately 0.15 of one percent of all gasoline received 
 in or produced or brought into this state, except gasoline used 
 for aviation purposes, is being used for the operation of 
 all-terrain vehicles in this state, and of the total revenue 
 derived from the imposition of the gasoline fuel tax, 0.15 of 
 one percent is the amount of tax on fuel used in all-terrain 
 vehicles operated in this state. 

    Approximately 0.046 of one percent of all gasoline received 
 or produced in or brought into this state, except gasoline used 
 for aviation purposes, is being used for the operation of 
 off-highway motorcycles in this state, and of the total revenue 
 derived from the imposition of the gasoline fuel tax for uses 
 other than for aviation purposes, 0.046 of one percent is the 
 amount of tax on fuel used in off-highway motorcycles operated 
 in this state. 

    Approximately .164 of one percent of all gasoline received 
 or produced in or brought into this state, except gasoline used 
 for aviation purposes, is being used for the off-road operation 
 of off-road vehicles, as defined in section 84.797, in this 
 state, and of the total revenue derived from the imposition of 
 the gasoline fuel tax for uses other than aviation purposes, 
 .164 of one percent is the amount of tax on fuel used for 
 off-road operation of off-road vehicles in this state. 

    Subd. 1a.    Intent; forest roads.  Approximately 0.116 
 percent of the total annual unrefunded revenue from the gasoline 
 fuel tax on all gasoline and special fuel received in, produced, 
 or brought into this state, except gasoline and special fuel 
 used for aviation purposes, is derived from the operation of 
 motor vehicles on state forest roads and county forest access 
 roads.  Of this amount, 0.0605 percent is annually derived from 
 motor vehicles operated on state forest roads and 0.0555 percent 
 is annually derived from motor vehicles operated on county 
 forest access roads in this state. 

    Subd. 2.    Seller may collect tax.  A person who 
 directly or indirectly pays either of the taxes provided for by 
 sections 296.02 and 296.025 and does not in fact use the 
 gasoline or special fuel in motor vehicles in this state or 
 receive, store, or withdraw it from storage to be used 
 personally for the purpose of producing or generating power for 
 propelling aircraft, but sells or otherwise disposes of the 
 same, except as provided in section 296.141, subdivision 4, is 
 hereby authorized to collect (from the person to whom the 
 gasoline or special fuel is so sold or disposed of) the tax so 
 paid, and is hereby required, upon request, to make, sign, and 
 deliver to such person an invoice of such sale or disposition.  
 The sums collected must be held as a special fund in trust for 
 the state of Minnesota. 

    Subd. 3. Repealed, 1990 c 480 art 3 s 4 

    HIST: 1941 c 495 s 14; 1945 c 412 s 10; 1949 c 143 s 9; 1951 c 
 87 s 10; 1953 c 41 s 10; 1961 c 585 s 2; 1969 c 9 s 75; 1973 c 
 648 s 1; 1976 c 319 s 1; 1986 c 444; 1986 c 452 s 21; 1Sp1986 c 
 1 art 4 s 40; 1987 c 404 s 160; 1988 c 686 art 4 s 7; 1991 c 298 
 art 5 s 3; 1994 c 510 art 5 s 32; 1994 c 587 art 12 s 10; 1995 c 
 186 s 119; 1997 c 159 art 2 s 39