1.1 	A bill for an act
1.2 	relating to fuel taxes; providing a tax holiday.
1.3 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.4 	Section 1. TAX ON PETROLEUM AND OTHER FUELS; TAX HOLIDAY.
 1.5 		Subdivision 1.Tax holiday. Notwithstanding Minnesota Statutes, section 296A.07, 
1.6 	for sales of gasoline, gasoline blended with ethanol, and agricultural alcohol gasoline 
1.7 	made after June 30, 2006, and before January 1, 2007, the gasoline excise tax rate is zero.
1.8 		Subd. 2.Transfer; tax relief account. The commissioner shall estimate the amount 
1.9 	of forgone excise tax revenue under subdivision 1. In fiscal year 2007, an amount equal 
1.10 	to the estimated revenue calculated in this subdivision is transferred from the tax relief 
1.11 	account under Minnesota Statutes, section 16A.1522, subdivision 4, to the commissioner 
1.12 	who shall deposit it in the highway user tax distribution fund, and to various accounts in 
1.13 	the general fund in the same proportion as the revenues from the gasoline and special fuels 
1.14 	excise taxes are distributed under Minnesota Statutes, section 296A.18.

1.15 	EFFECTIVE DATE. This section is effective for sales made after June 30, 2006, 
1.16 	and before January 1, 2007, provided that the tobacco health impact fee under Minnesota 
1.17 	Statutes, section 256.9658, is upheld by the Minnesota Supreme Court by June 15, 2006.