MN HF3656

Increases the excise tax on aviation gasoline from five cents to six cents per gallon for all aviation gasoline received, sold, stored, or withdrawn from storage in Minnesota.

Establishes graduated refund reductions for aviation gasoline and special fuel based on annual consumption: up to 200,000 gallons refunded at six cents per gallon; 200,001-500,000 gallons at three cents per gallon; 500,001-1,000,000 gallons at one cent per gallon; and above 1,000,000 gallons at one-half cent per gallon.

Changes aircraft in-lieu tax calculation to be applied "for each fiscal year as follows" instead of the previous period of January 1, 1966, to June 30, 1967.

Modifies aircraft tax rate structure to be the lesser of either one percent of value or 50 cents per pound of maximum gross takeoff weight, with a minimum tax of 25 percent of tax on base price or $50, whichever is higher.

Makes sections 1-4 effective July 1, 2010.