MN SF2757

Dedicates excise tax revenues from aviation gasoline and special fuels used as aviation gasoline substitutes to the state airports fund instead of general revenue.

Directs excise taxes on gasoline used as an aviation gasoline substitute at airport premises (as defined in section 360.013, subdivision 39) to the state airports fund, minus any allowable credits.

Appropriates necessary funding to implement these dedicated revenue provisions.

Repeals Minnesota Statutes 2012, section 296A.18, subdivision 8.

Effective for sales and purchases made after June 30, 2014.