MN SF1011

Increases excise tax on jet fuel and special fuel used as aviation fuel substitute from the same rate as aviation gasoline to a fixed rate of ten cents per gallon.

Adds commercial aerial applicators licensed under chapter 18B to the exemption from aviation fuel taxes, alongside existing ambulance service exemptions.

Replaces aircraft property tax based on aircraft value with a new system based on maximum takeoff weight, establishing tiered annual tax amounts ranging from $1,500 for aircraft under 6,001 pounds to $35,000 for aircraft over 40,001 pounds, effective July 1, 2011.

Requires residents and entities based in Minnesota who own turbine-powered business or general aviation aircraft to file a $25 affidavit with the commissioner containing owner information and aircraft specifications.

Removes obsolete language referencing tax periods from 1966-1967 and simplifies graduated fuel tax refund provisions by eliminating specific historical rate references.