2006 Minnesota Statutes

360.62 TAX REFUND.
Except as provided herein the tax upon any aircraft which has been paid for any year, shall
be refunded only for errors made in computing the tax or fees or for the error on the part of an
owner who may in error have registered an aircraft that was not before, nor at the time of such
registration, nor at any time thereafter during the tax period, subject to such tax in this state;
provided that after more than 24 months after such tax was paid no refund shall be made for any
tax paid on any aircraft. Refunds as provided by sections 360.511 to 360.67 shall be made in the
manner provided by Laws 1947, chapter 416. The former owner of a transferred aircraft by an
assignment in writing endorsed upon the former owner's registration certificate and delivered to
the commissioner within the time provided herein may sell and assign to the new owner thereof
the right to have the tax paid by the former owner accredited to such new owner who duly
registers such aircraft. Any owner whose aircraft shall be destroyed or permanently removed from
the state shall be entitled to a refund for the unused portion of the tax paid upon the aircraft so
destroyed or removed from the state, such refund to be computed pro rata by the month, and to be
equal to the monthly tax rate multiplied by the number of full calendar months remaining in the
fiscal year, or multiplied by the number of full calendar months remaining in that period between
January 1, 1966, to and including June 30, 1967, whichever period is applicable.
In order to secure such refund, the aircraft owner shall submit a signed statement that such
aircraft has either been sold out of state or destroyed, the date of such sale or destruction, and
such other information as the commissioner may require. Any false statement willfully and
knowingly made in regard thereto shall be deemed a perjury and punished accordingly. No refund
shall be made if application is not made within 12 months after the date the aircraft was sold out
of state or destroyed.
History: 1945 c 411 s 12; 1949 c 161 s 12; 1963 c 188 s 1; 1965 c 161 s 14; 1969 c 929 s
3; 1986 c 444