Section 360.60 — Registration Required; Exemption; Misdemeanor.
360.60 REGISTRATION REQUIRED; EXEMPTION; MISDEMEANOR. Subdivision 1. Registration required; exemption; perjury. Every aircraft not exempted by sections 360.54 and 360.55 shall be registered as required by this act whether or not said aircraft is being used in the air space overlying the state of Minnesota or on the airports thereof. Aircraft which have become damaged, […]
Section 360.61 — Due Date Of Tax; Penalties And Fees.
360.61 DUE DATE OF TAX; PENALTIES AND FEES. Subdivision 1. First registration. The tax required under sections 360.54 to 360.67 to be paid upon an aircraft is due as soon as the aircraft first uses the air space overlying the state of Minnesota or the airports within the state, in accordance with section 360.54, and […]
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. […]
Section 360.532 — Nonresident Commercial Operation Subject To Tax.
360.532 NONRESIDENT COMMERCIAL OPERATION SUBJECT TO TAX. Any aircraft of which a nonresident has the right to possession and which is used for commercial operations in this state shall be registered in this state before said aircraft is used for such commercial operations, except that aircraft used for charter which a nonresident has the right […]
Section 360.54 — Presumption That Aircraft Subject To Tax.
360.54 PRESUMPTION THAT AIRCRAFT SUBJECT TO TAX. Every aircraft shall be presumed to be one using the air space overlying the state of Minnesota or the airports thereof, and thence subject to taxation under sections 360.511 to 360.67, if such aircraft has prior to April 20, 1945, used such air space or airports, or shall […]
Section 360.55 — Exemptions.
360.55 EXEMPTIONS. Subdivision 1. Nonresident, noncommercial operator. Subject to the exceptions set forth in section 360.532, any aircraft owned by a nonresident of this state and transiently or temporarily using the air space overlying this state or the airports thereof shall be exempt from taxation under the provisions of sections 360.511 to 360.67 unless it […]
Section 360.57 — Filing Sworn Statement By Manufacturer.
360.57 FILING SWORN STATEMENT BY MANUFACTURER. Every manufacturer of an aircraft sold or offered for sale within this state, either by the manufacturer, distributor, dealer, or any other person, shall, on or before the first day in August of each year, file in the office of the commissioner a sworn statement showing the various models […]
Section 360.58 — Operation Without Registration Or Payment.
360.58 OPERATION WITHOUT REGISTRATION OR PAYMENT. Except as exempted by sections 360.54 and 360.55, a person shall not use or operate an aircraft in the air space over this state or upon any of the airports of this state until the aircraft has been registered as required in sections 360.54 to 360.67 and the aircraft […]
Section 360.59 — Aircraft Registration And Listing For Taxation.
360.59 AIRCRAFT REGISTRATION AND LISTING FOR TAXATION. Subdivision 1. Date of listing and application; form. Every owner of aircraft in this state, except as exempted by sections 360.54 and 360.55, shall, before July 1, in each fiscal year thereafter, or as soon after such date of becoming the owner thereof, file with the commissioner, on […]
Section 360.0752 — Aircraft Operator Under Influence Of Alcohol, Controlled Substance, Or Intoxicating Substance.
360.0752 AIRCRAFT OPERATOR UNDER INFLUENCE OF ALCOHOL, CONTROLLED SUBSTANCE, OR INTOXICATING SUBSTANCE. Subdivision 1. Definitions. As used in this section and section 360.0753: (1) “operate” includes the acts of all crew members with responsibility to operate the aircraft; (2) “controlled substance” has the meaning given in section 152.01, subdivision 4; and (3) “intoxicating substance” has […]