4.2. SR 03-20-2000 - Laserfiche WebLink

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02/18/00 [REVISOR ] JMR/RC 00-6775 This do~umen! c~u be made available in State o f Minnesota HOUSE OF P SENTAT ES HOUSE FILE NO. 3849 S~SION Februa~ 24, 2000 Authored by Ti~elsta~ Jotmso~ Dempsey, Kuisle, Abel= and others ~ First Time ~nd Refea'red to the Committee on Tax~ A bill for an act relating to taxation; providing that sales of diesel fuel used to operate commuter rail systems are exempt from the sales tax; appropriating money; amending Minnesota Statutes 1998, sections 297A.15, by adding a subdivision; and 297A.25~ subdivision 7. 7 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 8 Section 1. Minnesota Statutes 1998, section 297A.15, is 9 amended by adding a subdivision to read: 10 Subd. 8. [REFUND; APPROPRIATION; COMMUTER RAIL FUEL.] If 11 fuel described in section 297Ao25~ subdivision 7~ clause (6)t is 12 purchased by the operator of the commuter fail'system, a refund 13 equal to the taxes paid on the fuel must be paid to the operator 14 of the commuter rail system. The tax must be imposed and 15 collected as if the sales were taxable and the rate under 16 section 297A.02t subdivision 1~ applied. An application for 17 refund must be submitted by the operator of the commuter rail 18 system and must include sufficient information to permit the 19 commissioner to verify the sales taxes paid. The amount 20 required to make the refunds is annually appropriated to the 21 commissioner. Interest must be paid on the refund at the rate 22 in section 270.76 from 60 days after the date the refund claim 23 is filed with the commissioner. 24 Sec. 2. Minnesota Statutes 1998, section 297A.25, 25 subdivision 7, is amended to ready 26 Subdo 7o [PETROLEUM PRODUCTS.] The gross receipts from the Section 2 1