Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
270.078 NOT TO CONFLICT WITH FEDERAL LAW.
Subdivision 1. Conformance to federal law. If any provision of sections 270.071 to
270.079 is contrary to any provision of any law of the United States of America, hereinafter
enacted, providing for or relating to the ad valorem taxation by a state of aircraft or flying
equipment of an airline company, such provision shall be of no effect and the commissioner is
authorized and directed to prescribe by rule such provisions as may be necessary to make sections
270.071 to 270.079 conform to the federal act and to effectuate the purposes of sections 270.071
to 270.079, provided such rules do not prescribe a rate of taxation higher than that provided in
section 270.075 or a net tax capacity based on a percentage higher than that provided in section
270.074, subdivision 2.
Subd. 2. Federal act; attorney general certification. No provision of any law of the United
States of America providing for or relating to the ad valorem taxation by a state of aircraft or
flying equipment of an airline company shall be effective for the purposes of subdivision 1 until
the attorney general of Minnesota shall have certified to the commissioner that in the attorney
general's opinion such federal act is a valid exercise of federal authority under the Constitution
of the United States.
Subd. 3. Applicability. The provisions of this section shall not affect the validity of any tax
imposed under sections 270.071 to 270.079 prior to the effective date of such federal law.
History: 1945 c 418 s 11; 1985 c 248 s 70; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c
329 art 13 s 20
Subdivision 1. Conformance to federal law. If any provision of sections 270.071 to
270.079 is contrary to any provision of any law of the United States of America, hereinafter
enacted, providing for or relating to the ad valorem taxation by a state of aircraft or flying
equipment of an airline company, such provision shall be of no effect and the commissioner is
authorized and directed to prescribe by rule such provisions as may be necessary to make sections
270.071 to 270.079 conform to the federal act and to effectuate the purposes of sections 270.071
to 270.079, provided such rules do not prescribe a rate of taxation higher than that provided in
section 270.075 or a net tax capacity based on a percentage higher than that provided in section
270.074, subdivision 2.
Subd. 2. Federal act; attorney general certification. No provision of any law of the United
States of America providing for or relating to the ad valorem taxation by a state of aircraft or
flying equipment of an airline company shall be effective for the purposes of subdivision 1 until
the attorney general of Minnesota shall have certified to the commissioner that in the attorney
general's opinion such federal act is a valid exercise of federal authority under the Constitution
of the United States.
Subd. 3. Applicability. The provisions of this section shall not affect the validity of any tax
imposed under sections 270.071 to 270.079 prior to the effective date of such federal law.
History: 1945 c 418 s 11; 1985 c 248 s 70; 1986 c 444; 1988 c 719 art 5 s 84; 1989 c
329 art 13 s 20
Official Publication of the State of Minnesota
Revisor of Statutes