1997 Minnesota Statutes

     296.421 Revenue provisions. 

    Subdivision 1.  Repealed, 1961 c 561 s 17 

    Subd. 2.    Aviation fuel tax fund.  The revenues 
 derived from the excise taxes on aviation gasoline and on 
 special fuel received, sold, stored, or withdrawn from storage 
 as substitutes for aviation gasoline, and from interest thereon 
 and penalties for delinquency in payment, paid or collected 
 pursuant to the provisions of sections 296.02 to 296.17, shall 
 be paid into the state treasury by the commissioner and credited 
 to a special fund to be known as the aviation fuel tax fund, and 
 distributed as follows: 

    (1) There shall be paid from the aviation fuel tax fund all 
 refunds authorized by Minnesota Statutes, section 296.18, 
 subdivision 2(3), as amended by Laws 1945, chapter 412, 
 subdivision 4, as they may be approved by the commissioner of 
 revenue; 

    (2) There shall be transferred by the commissioner of 
 finance each year from the aviation fuel tax fund to the general 
 fund in the state treasury the amount expended from the latter 
 fund for expenses of administering the provisions of Laws 1945, 
 chapter 412; 

    (3) After meeting the requirements of clauses (1) and (2), 
 there shall be transferred, on the last day of September, 
 December, March and June of each fiscal year, by the 
 commissioner of finance to the state airports fund, all moneys 
 in the aviation fuel tax fund in excess of such amount as the 
 commissioner of revenue may certify is reasonably required for 
 refunds as provided in clause (1); 

    (4) There is hereby appropriated such sums as are needed to 
 carry out the provisions of this subdivision.  

    Subd. 3.    Reports.  On or before the last day of each 
 calendar month the commissioner shall report to the commissioner 
 of finance and the state treasurer the total amount of aviation 
 gasoline and special fuel excise taxes which have been paid on 
 gasoline and special fuel which were, after the payment of such 
 taxes, used or sold for use in motor vehicles, as determined by 
 the commissioner from the reports made during that month 
 pursuant to the provisions of section 296.18, subdivision 2(1).  
 The amount so reported shall then be transferred from the 
 aviation fuel tax fund to the fund in the state treasury in 
 which motor vehicle gasoline and special fuel taxes are 
 deposited.  The commissioner shall at the same time likewise 
 report the total amount of motor vehicle gasoline and special 
 fuel excise taxes which have been paid on gasoline and special 
 fuel which were, after the payment of such taxes, received, 
 sold, stored or withdrawn from storage to be used for the 
 purpose of producing or generating power for propelling 
 aircraft, as determined by the commissioner from the reports 
 made during that month pursuant to the provisions of section 
 296.18, subdivision 2(2).  The amount so reported shall then be 
 transferred from the fund in the state treasury in which motor 
 vehicle gasoline and special fuel excise taxes are deposited to 
 the aviation fuel tax fund.  The commissioner of finance and the 
 state treasurer shall, in the case of each transfer in this 
 subdivision provided for, make appropriate entries in the 
 accounts of the respective funds.  

    Subd. 4.  MS 1961 Repealed, 1963 c 840 s 45 

    Subd. 4.    Water recreation account.  The amount of 
 unrefunded tax paid on gasoline used for motor boat purposes as 
 computed in subdivision 5 shall be paid into the state treasury 
 and credited to a water recreation account in the special 
 revenue fund for acquisition, development, maintenance, and 
 rehabilitation of sites for public access and boating facilities 
 on public waters; lake and river improvement; state park 
 development; and boat and water safety. 

    Subd. 5.    Computation of unrefunded tax.  The amount 
 of unrefunded tax shall be a sum equal to 1-1/2 percent of all 
 revenues derived from the excise taxes on gasoline, except on 
 gasoline used for aviation purposes, together with interest 
 thereon and penalties for delinquency in payment, paid or 
 collected pursuant to the provisions of sections 296.02 to 
 296.17.  The amount of such tax shall be computed for each 
 six-month period commencing January 1, 1961, and shall be paid 
 into the state treasury on November 1 and June 1 following each 
 six-month period. 

    Subd. 5a. Repealed, 1987 c 404 s 191 

    Subd. 6.  Repealed, 1976 c 319 s 3 

    Subd. 7.  Repealed, 1976 c 319 s 3 

    Subd. 8.    State forest road account.  The amount of 
 unrefunded tax paid on gasoline and special fuel used to operate 
 motor vehicles on forest roads, except gasoline and special fuel 
 used for aviation purposes, is 0.116 percent of the total 
 unrefunded revenue from the tax on all gasoline and special fuel 
 received in, produced, or brought into the state, and this 
 revenue is appropriated from the highway user tax distribution 
 fund and must be transferred and credited in equal installments 
 on July 1 and January 1 to the state forest road account 
 established in section 89.70.  An amount equal to 0.0555 percent 
 of the unrefunded revenue must be annually transferred to 
 counties for management and maintenance of county forest roads. 

    HIST: 1945 c 412 s 14; 1949 c 117 s 1; 1957 c 203 s 12,13; 
 1959 c 158 s 24; 1961 c 585 s 3; 1963 c 840 s 42; 1969 c 399 s 
 35,36; 1969 c 1129 art 10 s 2; 1971 c 596 s 1; 1973 c 492 s 14; 
 1973 c 582 s 3; 1973 c 648 s 3,4; 1983 c 301 s 182; 1983 c 342 
 art 6 s 3; 1Sp1985 c 13 s 310,311; 1986 c 444; 1987 c 404 s 161; 
 1988 c 686 art 4 s 8; 1989 c 335 art 4 s 76; 1991 c 298 art 5 s 
 4