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 this state.

Subd. 2.Reimbursement for expenses.

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Terms Used In Minnesota Statutes 360.66

  • 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
  • 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
  • this state: means the state of Minnesota. See Minnesota Statutes 360.013

There shall be transferred by the commissioner of management and budget each year from the state airports fund to the general fund in the state treasury the amount expended from the latter fund for expenses of administering the provisions of sections 360.531 to 360.67.