Minnesota Statutes 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 a penalty shall be assessed upon the expiration of 20 days after the aircraft first uses the air space or the airports, unless paid.
Subd. 2.Renewal registration.
Terms Used In Minnesota Statutes 360.61
- Aircraft: means any contrivance now known or hereafter invented, used, or designed for navigation of or flight in the air, but excluding parachutes. See Minnesota Statutes 360.013
- Commissioner: means the commissioner of transportation of the state of Minnesota. See Minnesota Statutes 360.013
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Holiday: includes New Year's Day, January 1; Martin Luther King's Birthday, the third Monday in January; Washington's and Lincoln's Birthday, the third Monday in February; Memorial Day, the last Monday in May; Juneteenth, June 19; Independence Day, July 4; Labor Day, the first Monday in September; Indigenous Peoples Day, the second Monday in October; Veterans Day, November 11; Thanksgiving Day, the fourth Thursday in November; and Christmas Day, December 25; provided, when New Year's Day, January 1; or Juneteenth, June 19; or Independence Day, July 4; or Veterans Day, November 11; or Christmas Day, December 25; falls on Sunday, the following day shall be a holiday and, provided, when New Year's Day, January 1; or Juneteenth, June 19; or Independence Day, July 4; or Veterans Day, November 11; or Christmas Day, December 25; falls on Saturday, the preceding day shall be a holiday. See Minnesota Statutes 645.44
- Month: means a calendar month and "year" means a calendar year, unless otherwise expressed; and "year" is equivalent to the expression "year of our Lord. See Minnesota Statutes 645.44
- Person: means any individual, firm, partnership, corporation, company, association, joint stock association, or body politic; and includes any trustee, receiver, assignee, or other similar representative thereof. See Minnesota Statutes 360.013
- state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
Terms Used In Minnesota Statutes 360.61
- Aircraft: means any contrivance now known or hereafter invented, used, or designed for navigation of or flight in the air, but excluding parachutes. See Minnesota Statutes 360.013
- Commissioner: means the commissioner of transportation of the state of Minnesota. See Minnesota Statutes 360.013
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Holiday: includes New Year's Day, January 1; Martin Luther King's Birthday, the third Monday in January; Washington's and Lincoln's Birthday, the third Monday in February; Memorial Day, the last Monday in May; Juneteenth, June 19; Independence Day, July 4; Labor Day, the first Monday in September; Indigenous Peoples Day, the second Monday in October; Veterans Day, November 11; Thanksgiving Day, the fourth Thursday in November; and Christmas Day, December 25; provided, when New Year's Day, January 1; or Juneteenth, June 19; or Independence Day, July 4; or Veterans Day, November 11; or Christmas Day, December 25; falls on Sunday, the following day shall be a holiday and, provided, when New Year's Day, January 1; or Juneteenth, June 19; or Independence Day, July 4; or Veterans Day, November 11; or Christmas Day, December 25; falls on Saturday, the preceding day shall be a holiday. See Minnesota Statutes 645.44
- Month: means a calendar month and "year" means a calendar year, unless otherwise expressed; and "year" is equivalent to the expression "year of our Lord. See Minnesota Statutes 645.44
- Person: means any individual, firm, partnership, corporation, company, association, joint stock association, or body politic; and includes any trustee, receiver, assignee, or other similar representative thereof. See Minnesota Statutes 360.013
- state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
The tax for each fiscal year shall be due and payable July 1, and a penalty shall be assessed upon the expiration of ten days after July 1 of that fiscal year, unless paid.
Subd. 3.Penalty fees.
An owner or person charged with the duty to register an aircraft or pay a tax payable under the provisions of sections 360.511 to 360.67 who fails or delays to register the aircraft and pay the tax as required by the provisions of sections 360.511 to 360.67 shall pay to the commissioner as an added fee for failure or delay after the due date in registering and paying the tax a penalty fee of $2.50 for the calendar month in which the due date falls plus a monthly penalty of five percent of the tax due and payable for the tax period for which the penalty is charged, the monthly penalty to be paid for the first calendar month or a part of that calendar month, after the month in which the due date falls and for each additional month or a part of that additional month in which the failure or delay continues; but in no event shall the total added fees and penalties for the failure or the delay exceed the sum of $200 for the tax period for which the added fee or penalty is charged. When the last day for payment without penalty of taxes shall fall upon Sunday or a legal holiday, the taxes may be paid without a penalty on the next succeeding business day.