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 […]
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 […]
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, […]
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 […]
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 […]
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, […]
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 […]
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 […]
Section 360.62 — Tax Refund.
360.62 TAX REFUND. (a) 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, […]
Section 360.531 — Taxation.
360.531 TAXATION. Subdivision 1. In lieu tax. All aircraft using the air space overlying the state of Minnesota or the airports thereof, except as set forth in section 360.55, shall be taxed in lieu of all other taxes thereon, on the basis and at the rate for each fiscal year as follows. Subd. 2. Rate. […]