Section
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Provision
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1
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Adds a definition to the fuel tax chapter of statutes, defining “dealer of gasoline used as a substitute for aviation gasoline” as a person who sells gasoline on the premises of an airport to be dispensed directly into the fuel tank of an aircraft.
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2
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Exempts from the fuel excise tax gasoline purchased by a dealer of gasoline used as a substitute for aviation gasoline.
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3
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Applies the five cents per gallon aviation gasoline tax to gasoline used as a substitute for aviation gasoline.
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4
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Provides that the aviation gasoline tax does not apply to gasoline purchased and placed in an aircraft fuel tank outside the state of Minnesota.
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5
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Provides that the aviation gasoline tax is not a tax upon consumption by an aircraft.
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6
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Exempts a licensed ambulance service from liability for the aviation gasoline tax.
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7
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Requires gasoline taxpayers to include in their monthly reports to the Department of Revenue a statement of the number of gallons sold to a dealer of gasoline used as a substitute for aviation gasoline.
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8
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Requires a person who buys gasoline from a dealer of gasoline used as a substitute for aviation gasoline and pays the tax on it, then uses it in motor vehicles, or sells it knowingly to a person for use in motor vehicles, to report this to the commissioner of revenue.
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9
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Requires a person claiming a graduated refund or credit to set forth in the claim form the total number of gallons of gasoline used as a substitute for aviation gasoline on which tax was paid during the calendar year.
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10
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Adds purchasers of gasoline used as a substitute for aviation gasoline to the eligible claimants for refunds of aviation taxes paid and not used in motor vehicles or in aircraft.
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11
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Adds taxpayers who have paid aviation tax on gasoline used as a substitute for aviation tax, and airflight property tax, or is an aerial applicator, to the eligible claimants for refunds on a graduated basis.
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12
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Exempts gasoline sold to a dealer of gasoline used as a substitute for aviation gasoline from the presumption that all gasoline in this state is intended for use in motor vehicles.
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13
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Provides that revenues from excise taxes on gasoline used as a substitute for aviation gasoline are credited to the state airports fund and appropriated to the commissioner as needed.
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14
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Establishes recordkeeping and retention requirements for dealers of gasoline used as a substitute for aviation gasoline.
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15
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Repeals a subpart of Minnesota Rules that describes who may claim refunds for gasoline used as a substitute for aviation gasoline, effective the day following final enactment.
All other provisions are effective for sales and purchases made after June 30, 2017.
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