reglab/housing_qa huggingface dataset:
MN Stat § 360.62 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.62 — Tax Refund.

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
MN Stat § 360.63 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.63 — Dealer's License.

360.63 DEALER'S LICENSE. Subdivision 1. Qualifications. Any person engaged in the business of selling, purchasing, or dealing in aircraft, new or used, and who desires to withhold aircraft owned by that person from tax as provided in sections 360.511 to 360.67, may apply to the commissioner for an aircraft dealer's license. In order to qualify for an aircraft dealer's license the applicant shall show that the applicant has an established place of business approved by the commissioner that has the necessary buildings, facilities, and equipment for the proper storage and maintenance of aircraft in accordance with such rules as may be established by the commissioner. The commissioner may charge a fee of $10 for each license, which license shall be effective for one year from the date of its issuance, or may authorize an aircraft dealer to operate under a flight operator's license as otherwise provided by this chapter. The commissioner is empowered to suspend or revoke any license issued by the commissioner on determining that the holder thereof has violated any of the provisions of sections 360.511 to 360.67 or has failed to maintain any of the requirements necessary to obtain such license. Subd. 2. Aircraft demonstration. Any aircraft owned by an aircraft dealer, licensed under this section, may be used for the purpose of demonstration or for any purpose incident to the usual conduct and operation of business as an aircraft dealer; provided the aircraft has been first listed with the commissioner on an aircraft withholding form provided by the commissioner. History:  1945 c 411 s 13; 1949 c 161 s 13; 1955 c 113 s 8; 1983 c 293 s 103; 1985 c 248 s 70; 1986 c 444; 1987 c 321 s 6; 2005 c 41 s 11
MN Stat § 360.64 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.64 — Aircraft Tax Lien; Remedies, Prosecution.

360.64 AIRCRAFT TAX LIEN; REMEDIES, PROSECUTION. All taxes imposed under the provisions of this act shall be deemed the personal obligation of the aircraft owner and the amount of such tax, including added penalties for the nonpayment thereof, shall be a first lien upon the aircraft taxed, paramount and superior to all other liens thereon whether previously or subsequently accruing thereon; and, in addition to any other remedy herein prescribed, the state shall have a right of action against the owner for the recovery of the amount of any delinquent tax thereon, including the penalties accruing because of the nonpayment thereof, or for the enforcement of the tax lien thereon hereby declared, or both, in any court of competent jurisdiction. The county attorney of the county in which such aircraft is owned shall perform such service in the matter of the commencement and prosecution of such suit or in the prosecution of any other remedy for the enforcement of such tax as the attorney general may require. History:  1945 c 411 s 14; 1949 c 161 s 14
MN Stat § 360.651 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.651 — Manufacturer, Listing Of Aircraft.

360.651 MANUFACTURER, LISTING OF AIRCRAFT. Subdivision 1.  [Expired] Subd. 2. Information required. (a) On the first day of January, April, July, and October in each year, every manufacturer of aircraft in the state of Minnesota shall complete and file with the commissioner of transportation not later than 15 days thereafter, a listing of all aircraft manufactured since the last report, showing for each such aircraft: (1) the United States registration number, model, and horsepower; (2) its date of completion; (3) if it has been sold, the name and address of the purchaser and the date of the sale. (b) In addition, the listing shall include by United States registration number: (1) aircraft which were manufactured in a previous quarter and are still in the possession of the manufacturer; and (2) aircraft sold that were reported as completed aircraft in the possession of the manufacturer on the manufacturer's listing for the last quarter, and the name and address of the person to whom the aircraft was sold. History:  1955 c 113 s 10; 1976 c 166 s 7; 1986 c 444
MN Stat § 360.653 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.653 — Aircraft Registration And Tax Exemptions.

360.653 AIRCRAFT REGISTRATION AND TAX EXEMPTIONS. The following aircraft, under the conditions specified, shall be exempt from the registration and the tax provided by sections 360.511 to 360.67. (1) Any aircraft held by a dealer listed and used as provided in section 360.63, except that aircraft held by dealers on October 1, of each year, shall be registered and the entire tax provided by sections 360.511 to 360.67 shall be paid for the portion of the fiscal year, prorated on a monthly basis remaining after the aircraft came into the possession of the dealer. It is further provided that a dealer who has previously had aircraft on withholding may register such aircraft in September of each fiscal year by payment of an amount equal to one-third of the annual tax, which tax shall be applicable for the months of September through December and in January the dealer may again list these aircraft on the dealer's withholding form. (2) Aircraft remaining in the possession of aircraft manufacturers ten months after completion shall become subject to the tax provided by sections 360.511 to 360.67. The tax shall be computed from the expiration of the ten months period and shall be prorated on a monthly basis. (3) Aircraft while in the hands of aircraft refitters for the purpose of being refitted or modified or both, and while being refitted or modified or both. (4) Aircraft licensed under section 144E.12 and used exclusively to provide air ambulance service. History:  1955 c 113 s 9; 1965 c 161 s 15; 1965 c 429 s 2; 1986 c 444; 1998 c 372 art 1 s 10
MN Stat § 360.654 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.654 — Aircraft Dealer's Commercial Use Permit.

360.654 AIRCRAFT DEALER'S COMMERCIAL USE PERMIT. Upon written application by a dealer licensed in accordance with section 360.63 and payment of a fee of $20 for each aircraft identified in the application, the commissioner of revenue shall issue a commercial use permit which shall entitle the dealer to use the aircraft for commercial purposes for a period of 12 months or until the aircraft is sold, whichever first occurs. The dealer shall pay the tax imposed by section 297A.63 on all consideration received for use of the aircraft for commercial purposes during the period the dealer holds the commercial use permit. Commercial purposes as used herein does not include rental or lease of the aircraft for which the aircraft dealers normally collect the sales tax from their customers. Applications shall be on forms prescribed and furnished by the commissioner of revenue and shall include the federal aircraft registration number of each aircraft for which a permit is to be issued. A permit shall be affixed to the dealer's license and shall be conspicuously displayed in the aircraft for which it was issued, which aircraft shall remain in the possession of or under the control of the licensed dealer to whom the permit was issued. The permit shall expire and the tax imposed by section 297A.62 or 297A.63 shall become due upon either sale of the aircraft by the dealer or expiration of the 12-month period. If the aircraft has not been sold within the 12-month period the tax is due on the purchase price of the aircraft and its auxiliary equipment to the dealer and the tax imposed by section 297A.62 shall become due on the eventual sale of the aircraft. Laws 1971, chapter 740, shall in no way apply to registration or taxation pursuant to sections 360.511 to 360.67. History:  1971 c 740 s 1; 1973 c 582 s 3; 1987 c 268 art 4 s 24; 2000 c 418 art 1 s 44
MN Stat § 360.66 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.66 — State Airports Fund.

360.66 STATE AIRPORTS FUND. Subdivision 1. Tax credited to fund. The proceeds of the tax imposed on aircraft under sections 360.531 to 360.67 and all fees and penalties provided for therein shall be collected by the commissioner and paid into the state treasury and credited to the state airports fund created by other statutes of this state. Subd. 2. Reimbursement for expenses. There shall be transferred by the commissioner of management and budget each year from the state airports fund to the general fund in the state treasury the amount expended from the latter fund for expenses of administering the provisions of sections 360.531 to 360.67. History:  1945 c 411 s 16; 1969 c 399 s 49; 1973 c 492 s 14; 2009 c 101 art 2 s 109; 2013 c 143 art 5 s 23
MN Stat § 360.67 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.67 — Violations And Penalties.

360.67 VIOLATIONS AND PENALTIES. Subdivision 1. Tax evasion. Any person who, with intent to escape payment of any tax on an aircraft as provided in sections 360.54 to 360.67, delays or neglects to properly list and apply to register the same, or, with intent to prevent the payment or collection of the proper tax, fee, or lien thereon, violates or neglects to comply with any of the provisions thereof shall be guilty of a gross misdemeanor. Subd. 2. Unlawful operation. Any person who uses, or causes to be used or operated, any aircraft in violation of the provisions of sections 360.54 to 360.67, or while a certificate of registration of an aircraft issued to the person is suspended or revoked, or knowingly delivers an aircraft to another to be used or operated in violation of sections 360.54 to 360.67, or violates any of the provisions thereof, shall be guilty of a misdemeanor. Subd. 3. Sale of unregistered aircraft. Any person who sells, delivers, or otherwise transfers ownership of an aircraft required to be registered as provided by sections 360.511 to 360.67 without having registered said aircraft as required by sections 360.511 to 360.67 shall be guilty of a misdemeanor. Subd. 4. Fraud. Any person who uses a false or fictitious name or address or description of the aircraft, engine number, or frame number in any application for registration of an aircraft or knowingly makes a false statement or knowingly conceals a material fact or otherwise commits a fraud in any such application is guilty of a misdemeanor. History:  1945 c 411 s 17; 1949 c 161 s 15; 1986 c 444; 2005 c 41 s 12
MN Stat § 360.675 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.675 — Aviation Tax Report.

360.675 AVIATION TAX REPORT. On or before June 30, 2016, and every four years thereafter, the commissioner of transportation, in consultation with the commissioner of revenue, shall prepare and submit to the chairs and ranking minority members of the senate and house of representatives committees with jurisdiction over transportation policy and budget, a report that identifies the amount and sources of annual revenues attributable to each type of aviation tax, along with annual expenditures from the state airports fund, and any other transfers out of the fund, during the previous four years. The report must include draft legislation for any recommended statutory changes to ensure the future adequacy of the state airports fund. History:   2013 c 143 art 5 s 24
MN Stat § 360.68 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.68 — Airport Jointly Owned; Revenue Certificates.

360.68 AIRPORT JOINTLY OWNED; REVENUE CERTIFICATES. Any city of the second, third, or fourth class, statutory city, or county which now or hereafter owns a public airport licensed as such by the Minnesota Department of Transportation or any city of such class and a county acting jointly in the ownership of a public airport so licensed may issue and sell revenue certificates to provide the money for the construction or purchase of hangars, repair shops, and other buildings on the airport site designed for the repair, reconstruction, servicing, and storage of aeroplanes when authorized to do so by an ordinance or resolution adopted by a vote of 60 percent of the members of the governing body of the municipality and in the case of joint ownership of a public airport by a city and county then by an ordinance or resolution adopted by a vote of 60 percent of the governing body of each. At or before the time that any such revenue certificates are issued, the governing body or bodies as the case may be shall by ordinance or resolution establish an airport building revenue certificate fund into which the proceeds from the sale of such certificates shall be placed and any revenue certificates issued under the provisions of sections 360.68 to 360.73 shall be payable solely from and constitute an obligation only of such fund and shall not constitute an indebtedness of the issuing city or county under any applicable law or charter provision, but shall confer on the holder all other rights of a holder of a negotiable instrument. In any case where a municipality has a commission or board or where a county and city have entered into an agreement for joint ownership and maintenance of a public airport and have created a commission or board having any control over the public airport where such hangar, shop, or other building is to be erected, no airport building revenue certificate fund shall be established and no revenue certificates issued under sections 360.68 to 360.73 unless such commission or board shall also by resolution adopted by a vote of three-fourths of the membership of such commission or board also approve such establishment and issuance. History:  1949 c 590 s 1; 1973 c 123 art 5 s 7; 1976 c 166 s 7
MN Stat § 360.69 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.69 — Insurance.

360.69 INSURANCE. Any hangar, shop, or other building constructed or purchased with funds received from the sale of such revenue certificates shall be kept insured against loss by fire and windstorm in stock insurance companies licensed to write insurance in Minnesota to the amount of the outstanding revenue certificates if such amount is obtainable and if not obtainable then to the full amount obtainable. The premiums for such insurance and the cost of repairing and maintaining such hangar, shop, and other building may be paid from such fund and such fund shall be used to pay the interest on and the principal of such airport building revenue certificates and for no other purpose. In case of loss covered by such insurance the proceeds received from insurers named in the policies shall be paid into the airport building revenue certificate fund and may be used either to rebuild the building destroyed or to repair the same or to pay and retire such certificates and for no other purpose as long as there are any unpaid certificates. History:   1949 c 590 s 2
MN Stat § 360.70 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.70 — Rentals And Earnings.

360.70 RENTALS AND EARNINGS. All rentals received for the use of such hangar, shop, or other building and all earnings realized by the municipality or municipality and county as the case may be by reason of operations carried on in such hangar, shop, or other building shall be paid into the airport building revenue fund. In determining earnings realized no deduction shall be made by reason of the salary paid to the manager of the airport and no airport maintenance or operational expense shall be deducted from the income received from operations carried on in such hangar, shop, or other building. In addition all net income realized by the municipality or the municipality and the county from the business of selling aviation gasoline and oil at the airport and all gross income received by reason of granting to others the right to sell aviation gasoline and oil to the public at the airport shall be paid into the airport building revenue fund as long as there are any revenue certificates unpaid. History:   1949 c 590 s 3
MN Stat § 360.71 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.71 — Revenue Certificate Terms.

360.71 REVENUE CERTIFICATE TERMS. Such revenue certificates shall bear such date, mature at such times, bear such rates of interest not exceeding 7-1/2 percent per annum, and be sold at such times and under such terms as the governing body or governing bodies as the case may be may deem to be for the best interests of the municipality. Such certificates shall not be sold for less than face value. The total face amount unpaid and outstanding shall not exceed at any time $10 for each person residing in the municipality or $10 for each person residing in the county in the case of joint ownership by a city and county all according to the last official census. History:  1949 c 590 s 4; 1979 c 163 s 1
MN Stat § 360.72 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.72 — Refund Certificate.

360.72 REFUND CERTIFICATE. After such revenue certificates are issued, the governing body shall have power to issue refunding revenue certificates when the funds on hand in such airport building revenue certificate fund are not sufficient to meet any maturing revenue certificates or interest or to refund such revenue certificates at their optional or callable dates where such certificates when issued are made optional or callable at some time prior to their maturity date. The issuance of such refunding revenue certificates shall be authorized by a resolution of the governing body or governing bodies and shall constitute the same charge or lien on the airport building revenue fund as did the certificates refunded. History:   1949 c 590 s 5
MN Stat § 360.73 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.73 — Authority Supersedes Contrary Law.

360.73 AUTHORITY SUPERSEDES CONTRARY LAW. No provision of any existing law or special or home rule charter shall be deemed or construed to impair, curtail, or limit in amount, form, or manner the power to authorize and issue revenue certificates as herein provided and the revenue certificates herein authorized shall not be included in computing the net indebtedness of such municipality or county under any applicable law or charter. History:   1949 c 590 s 6
MN Stat § 360.81 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.81 — Purpose: Safe Flight.

360.81 PURPOSE: SAFE FLIGHT. The safety, welfare, and protection of persons and property in the air and on the ground and of the maintenance of electronic communications within this state require that the navigable air space overlying the state and the approaches to and the air traffic pattern area of any public airport in this state be maintained in a reasonably unobstructed condition for the safe flight of aircraft. To that end, the location, height, and identification of structures and the use of land thereto related, are regulated. History:   1959 c 387 s 1
MN Stat § 360.82 (2021)
2021 Minnesota Statutes|Chapters 360 - 362 — Aeronautics|Chapter 360 — Airports And Aeronautics|Section 360.82 — Definitions.

360.82 DEFINITIONS. As used in sections 360.81 to 360.91, unless the context otherwise requires: (a) "Airport reference point" is a point selected and marked at the approximate geometric center of the airport landing area. (b) "Permit" means a permit issued by the commissioner of transportation under the provisions of sections 360.81 to 360.91. (c) "Public airport" means any area of land which is either licensed as a public use airport by the commissioner of transportation or is operated by a metropolitan airports commission as a public use airport. History:  1959 c 387 s 2; 1976 c 166 s 7