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[REVISOR ] JM~/RC 00--6775 <br /> <br /> 1 A bill for an act <br /> <br /> 2 relating to taxation; providing that sales of diesel <br /> 3 fuel used to operate conu~uter rail systems are exempt <br /> 4 from the sales tax; appropriating money; amending <br /> 5 Minnesota Statutes !998, sections 297A.15, by adding a <br /> 6 subdivision; and 297A.25, subdivision 7. <br />7 BE IT ENACTED BY THE LEGISLATURE OP THE STATE OF MINNESOTA: <br />8 Section 1. Minnesota Statutes 1998, section 297A.15, is <br />9 amended by adding a subdiuision to read: <br />10 Subd. 8. [REFUND; APPROPRIATION; COMMUTER ~AIL'~UEL. ] If. <br />11 fuel described in section 297A.25, subdivision 7, Clause (6),. is <br /> <br />12 <br /> <br />13 <br /> <br />14 <br /> <br />15 <br /> <br />~urchased by the operator of the commuter rail system, a refund <br />equal to the taxes paid on the fuel must be paid to the operator <br /> <br />of the commuter rail system. The tax must be imposed and <br />collected as if the sales were taxabie and the rate under <br /> <br />16 section 297A.02, subdivision 1, a~plied. An application for <br />17 refund must be submitted by the operator of the commute'r rail <br />18 system and must include sufficient information to permit the <br />19 oonunissloner to verify the sales taxes paid. The amount <br />20 Kequired to make the refunds is annually appropriated to the <br />21 commissioner. Interest must be paid on the refund at the rate <br />22 in section 270.76 from 60 days after the date the refund claim <br />23 is filed with the commissioner. <br />24 Sec. 2. Minnesota Statutes 1998, section 297A.25, <br />25 subdivision 7, is amended to read: <br />26 Subd. 7. [PETROLEUM PRODUCTS.] The gross receipzs from ~he <br /> <br />Section <br /> <br /> <br />