Source: https://www.revisor.mn.gov/statutes/2013/cite/296A/full
Timestamp: 2019-12-12 23:05:00
Document Index: 440742797

Matched Legal Cases: ['art 7', 'art 4', 'art 1', 'art 1', 'art 2', 'art 18', 'art 13', 'art 3', 'art 14', 'art 3', 'art 2', 'art 2', 'art 9', 'art 6', 'art 5', 'art 2', 'art 5']

1998 c 299 s 1; 1Sp2001 c 2 s 145; 1Sp2003 c 14 art 7 s 69-81; 1Sp2005 c 1 art 4 s 76-87; 2007 c 62 s 5-15; 2008 c 281 s 4-15; 2008 c 297 art 1 s 53-55; 2009 c 17 s 10-15; 2009 c 86 art 1 s 90; 2013 c 114 art 2 s 64; 2013 c 143 art 18 s 7-15
1998 c 299 s 7; 1Sp2001 c 5 art 13 s 5; 2008 c 152 art 3 s 3; 2008 c 366 art 14 s 5; 2012 c 287 art 3 s 48
Subd. 4.Apportionment.
The surcharge under this section is subject to the apportionment provisions of section 296A.18.
2008 c 152 art 2 s 1; 2009 c 101 art 2 s 109; 2011 c 112 art 9 s 1
Subd. 2.Jet fuel and special fuel tax imposed.
There is imposed an excise tax of 15 cents per gallon on all jet fuel or special fuel received, sold, stored, or withdrawn from storage in this state, for use as substitutes for aviation gasoline and not otherwise taxed as gasoline. Jet fuel is defined in section 296A.01, subdivision 8.
1998 c 299 s 9; 1Sp2005 c 3 art 6 s 10; 2013 c 143 art 5 s 2
NOTE: The amendment to subdivision 2 by Laws 2013, chapter 143, article 5, section 2, is effective July 1, 2014, and applies to sales and purchases made on or after that date. Laws 2013, chapter 143, article 5, section 2, the effective date.
Any person who has directly or indirectly paid the excise tax on aviation gasoline or special fuel for aircraft use provided for by this chapter and the airflight property tax under section 270.72 shall, as to all such aviation gasoline and special fuel received, stored, or withdrawn from storage by the person in this state in any calendar year and not sold or otherwise disposed of to others, or intended for sale or other disposition to others, on which such tax has been so paid, be entitled to the following graduated reductions in such tax for that calendar year, to be obtained by means of the following refunds:
1998 c 299 s 17; 2009 c 101 art 2 s 109; 2013 c 143 art 5 s 3
NOTE: The amendment to subdivision 3 by Laws 2013, chapter 143, article 5, section 3, is effective July 1, 2014, and applies to sales and purchases made on or after that date. Laws 2013, chapter 143, article 5, section 3, the effective date.