Bill Text: MN HF2328 | 2011-2012 | 87th Legislature | Introduced
Bill Title: Air flight property tax levies, aircraft fuel taxes, and aircraft registration taxes and filing fees provisions modified.
Spectrum: Slight Partisan Bill (Republican 4-2)
Status: (Introduced - Dead) 2012-03-13 - Committee report, to pass and re-refer to Taxes [HF2328 Detail]
Download: Minnesota-2011-HF2328-Introduced.html
1.2relating to taxation; modifying provisions relating to air flight property tax
1.3levies, aircraft fuel taxes, and aircraft registration taxes and filing fees;
1.4amending Minnesota Statutes 2010, sections 270.075, by adding a subdivision;
1.5296A.09, subdivision 2; 296A.17, subdivision 3; 297A.94; 360.511, by adding
1.6a subdivision; 360.531, subdivisions 1, 2, by adding a subdivision; 360.532;
1.7360.57.
1.8BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.9 Section 1. Minnesota Statutes 2010, section 270.075, is amended by adding a
1.10subdivision to read:
1.11 Subd. 1a. Limitation. Notwithstanding subdivision 1, the amount of revenues
1.12generated under subdivision 1 may not exceed $8,000,000 in either fiscal year 2013
1.13or 2014. Taxes and penalties paid or anticipated to be paid in 2013 or 2014 that are
1.14attributable to previous years may not be included in computing estimated total fund
1.15revenues from other sources under subdivision 1, and may not be considered as part or
1.16all of the $8,000,000 limitation.
1.17 Sec. 2. Minnesota Statutes 2010, section 296A.09, subdivision 2, is amended to read:
1.18 Subd. 2. Special fuel tax imposed. There is imposed an excise tax ofthe same rate
1.19ten cents per gallonas the aviation gasoline on all jet fuel or special fuel received, sold,
1.20stored, or withdrawn from storage in this state, for use as substitutes for aviation gasoline
1.21and not otherwise taxed as gasoline. Jet fuel is defined in section296A.01, subdivision 8 .
1.22 Sec. 3. Minnesota Statutes 2010, section 296A.17, subdivision 3, is amended to read:
2.1 Subd. 3. Refund on graduated basis. (a) Except as otherwise provided in
2.2paragraph (b), any person who has directly or indirectly paid the excise tax on aviation
2.3gasoline or special fuel for aircraft use provided for by this chapter, shall, as to all such
2.4aviation gasoline and special fuel received, stored, or withdrawn from storage by the
2.5person in this state in any calendar year and not sold or otherwise disposed of to others,
2.6or intended for sale or other disposition to others, on which such tax has been so paid,
2.7be entitled to the following graduated reductions in such tax for that calendar year, to be
2.8obtained by means of the following refunds:
2.9(1) on each gallon of such aviation gasoline or special fuel up to 50,000 gallons, all
2.10but five cents per gallon;
2.11(2) on each gallon of such aviation gasoline or special fuel above 50,000 gallons and
2.12not more than 150,000 gallons, all but two cents per gallon;
2.13(3) on each gallon of such aviation gasoline or special fuel above 150,000 gallons
2.14and not more than 200,000 gallons, all but one cent per gallon;
2.15(4) on each gallon of such aviation gasoline or special fuel above 200,000, all but
2.16one-half cent per gallon.
2.17(b) The refund in paragraph (a) does not apply to aviation gasoline or special fuels
2.18received, stored, or withdrawn from storage by the person in this state in any calendar year
2.19and not sold or otherwise disposed of to others, or intended for sale or other disposition to
2.20others for use in aircraft specified in section 360.55, subdivisions 1 and 2.
2.21 Sec. 4. Minnesota Statutes 2010, section 297A.94, is amended to read:
2.22297A.94 DEPOSIT OF REVENUES.
2.23(a) Except as provided in this section, the commissioner shall deposit the revenues,
2.24including interest and penalties, derived from the taxes imposed by this chapter in the state
2.25treasury and credit them to the general fund.
2.26(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
2.27account in the special revenue fund if:
2.28(1) the taxes are derived from sales and use of property and services purchased for
2.29the construction and operation of an agricultural resource project; and
2.30(2) the purchase was made on or after the date on which a conditional commitment
2.31was made for a loan guaranty for the project under section41A.04, subdivision 3 .
2.32The commissioner of management and budget shall certify to the commissioner the date
2.33on which the project received the conditional commitment. The amount deposited in
2.34the loan guaranty account must be reduced by any refunds and by the costs incurred by
3.1the Department of Revenue to administer and enforce the assessment and collection of
3.2the taxes.
3.3(c) The commissioner shall deposit the revenues, including interest and penalties,
3.4derived from the taxes imposed on sales and purchases included in section297A.61,
3.5subdivision 3 , paragraph (g), clauses (1) and (4), in the state treasury, and credit them
3.6as follows:
3.7(1) first to the general obligation special tax bond debt service account in each fiscal
3.8year the amount required by section16A.661, subdivision 3 , paragraph (b); and
3.9(2) after the requirements of clause (1) have been met, the balance to the general
3.10fund.
3.11(d) The commissioner shall deposit the revenues, including interest and penalties,
3.12collected under section297A.64, subdivision 5 , in the state treasury and credit them to the
3.13general fund. By July 15 of each year the commissioner shall transfer to the highway user
3.14tax distribution fund an amount equal to the excess fees collected under section297A.64,
3.15subdivision 5 , for the previous calendar year.
3.16(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and
3.17for fiscal year 2004 and thereafter,72.43 percent of the revenues, including interest and
3.18penalties, transmitted to the commissioner under section297A.65 , must be deposited by
3.19the commissioner in the state treasury as follows:
3.20(1) 50 percent of the receipts must be deposited in the heritage enhancement account
3.21in the game and fish fund, and may be spent only on activities that improve, enhance, or
3.22protect fish and wildlife resources, including conservation, restoration, and enhancement
3.23of land, water, and other natural resources of the state;
3.24(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and
3.25may be spent only for state parks and trails;
3.26(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and
3.27may be spent only on metropolitan park and trail grants;
3.28(4) three percent of the receipts must be deposited in the natural resources fund, and
3.29may be spent only on local trail grants; and
3.30(5) two percent of the receipts must be deposited in the natural resources fund,
3.31and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and
3.32Conservatory, and the Duluth Zoo.
3.33(f) The revenue dedicated under paragraph (e) may not be used as a substitute
3.34for traditional sources of funding for the purposes specified, but the dedicated revenue
3.35shall supplement traditional sources of funding for those purposes. Land acquired with
3.36money deposited in the game and fish fund under paragraph (e) must be open to public
4.1hunting and fishing during the open season, except that in aquatic management areas or
4.2on lands where angling easements have been acquired, fishing may be prohibited during
4.3certain times of the year and hunting may be prohibited. At least 87 percent of the money
4.4deposited in the game and fish fund for improvement, enhancement, or protection of fish
4.5and wildlife resources under paragraph (e) must be allocated for field operations.
4.6(g) The revenues deposited under paragraphs (a) to (f) do not include the revenues,
4.7including interest and penalties, generated by the sales tax imposed under section
4.8297A.62, subdivision 1a
, which must be deposited as provided under the Minnesota
4.9Constitution, article XI, section 15.
4.10(h) The commissioner shall deposit the revenues specified in this paragraph,
4.11including interest and penalties, collected from aircraft sales and aircraft parts sales in
4.12the state treasury and credit them to the state airports fund, as defined in section 360.017.
4.13The revenues to be deposited under this paragraph are $3,000,000 or an amount equaling
4.1430 percent of the total revenue collected from aircraft sales and aircraft parts sales,
4.15whichever is greater.
4.16 Sec. 5. Minnesota Statutes 2010, section 360.511, is amended by adding a subdivision
4.17to read:
4.18 Subd. 24a. Maximum takeoff weight. "Maximum takeoff weight" means the
4.19maximum weight authorized for takeoff of a particular aircraft.
4.20 Sec. 6. Minnesota Statutes 2010, section 360.531, subdivision 1, is amended to read:
4.21 Subdivision 1. In lieu tax; applicability. (a) All aircraft using the air space
4.22overlying the state of Minnesota or the airports thereof, except as set forth in section
4.23360.55
, shall be taxed in lieu of all other taxes thereon, on the basis and at the rate for the
4.24period January 1, 1966, to June 30, 1967, and for each fiscal year as follows of maximum
4.25takeoff weight for registration periods beginning after June 30, 2012, except as otherwise
4.26provided in this section.
4.27(b) Subdivisions 3, 4, and 6 do not apply to turbine-powered aircraft used for
4.28commercial purposes and taxed pursuant to subdivision 2 after June 30, 2012.
4.29(c) The fractional aircraft owner of an aircraft subject to the tax imposed under
4.30this section by section 360.532 shall pay the fraction of the applicable amount under
4.31subdivision 2 that equals the fractional ownership interest. From the amount, the fractional
4.32aircraft owner may deduct the cost of registering the aircraft in another state that is
4.33included in its fractional ownership interest. When submitting this tax, the fractional
4.34aircraft must include evidence of registration in the other state and the cost of this
5.1registration. For purposes of this paragraph, "fractional aircraft owner" means the owner
5.2of an undivided interest in a specific serial-numbered aircraft.
5.3 Sec. 7. Minnesota Statutes 2010, section 360.531, subdivision 2, is amended to read:
5.4 Subd. 2.Rate Amount. (a) Except as otherwise provided in paragraph (b) and
5.5subject to section 360.55, subdivision 8, the taxshall be at the rate of one percent of value;
5.6provided that the minimum tax on an aircraft subject to the provisions of sections
360.511
5.7to
360.67 shall not be less than 25 percent of the tax on said aircraft computed on its base
5.8price or $50 whichever is the higher. for registration periods beginning after June 30,
5.92012, and in each subsequent fiscal year is:
5.18For an aircraft for which aircraft registration tax was due and paid from July 1, 2011,
5.19through June 30, 2012, the amount of the tax each year is the lesser of the amount paid
5.20from July 1, 2011, through June 30, 2012, or the tax computed under this subdivision.
5.21(b) For aircraft that consume aviation gasoline, the tax shall be at the rate of one
5.22percent of value; provided that the minimum tax on an aircraft subject to the provisions
5.23of sections360.511 to
360.67 shall not be less than 25 percent of the tax on the aircraft
5.24computed on its base price or $50, whichever is the higher.
5.25 Sec. 8. Minnesota Statutes 2010, section 360.531, is amended by adding a subdivision
5.26to read:
5.27 Subd. 8a. Turbine-powered aircraft. A resident of this state or an entity based
5.28in this state who owns turbine-powered aircraft shall pay a filing fee of $25 to the
5.29commissioner and file an affidavit with the commissioner that states:
5.30(1) the name and address of the owner;
5.31(2) the name and address of the person or entity from whom the aircraft was
5.32purchased; and
5.33(3) the aircraft's make, year, model number, federal aircraft registration number,
5.34manufacturer's identification number, and maximum takeoff weight.
6.1 Sec. 9. Minnesota Statutes 2010, section 360.532, is amended to read:
6.2360.532 NONRESIDENTCOMMERCIAL OPERATION AIRCRAFT
6.3SUBJECT TO TAX.
6.4Any aircraft of which a nonresident has the right to possession and which is used for
6.5commercial operations in this state, or in which a resident of this state or an entity doing
6.6business in this state has a fractional ownership interest, shall be registered in this state
6.7before said aircraft is used for such commercial operations, except that aircraft used for
6.8charter which a nonresident has the right to possession need not be so registered if while in
6.9the state the nonresident does not advertise, represent, or hold out as giving or offering to
6.10provide such service with such aircraft. Aircraft registered under this section shall not be
6.11entitled to a refund under360.62 except if destroyed or for errors in computing the tax or
6.12fees and for the error on the part of an owner who may have registered an aircraft that was
6.13not before or at the time of such registration, or at any time thereafter during the current
6.14past year, subject to such tax in this state, or the aircraft is sold to a nonresident who is not
6.15engaged in a commercial operation in this state. For purposes of this section, "fractional
6.16ownership interest" means an undivided interest in a specific serial-numbered aircraft.
6.17 Sec. 10. Minnesota Statutes 2010, section 360.57, is amended to read:
6.18360.57 FILING SWORN STATEMENT BY MANUFACTURER.
6.19Every manufacturer of an aircraft sold or offered for sale within this state, either by
6.20the manufacturer, distributor, dealer, or any other person, shall, on or before the first day in
6.21August of each year, file in the office of the commissioner a sworn statement showing
6.22the various models manufactured by the manufacturer and theretail list price maximum
6.23takeoff weight of each model being manufactured August 1 of that year, and shall also
6.24file with the commissioner, in such form as manufacturers usually use for advertising,
6.25complete specifications of the construction of each model that has been manufactured by
6.26the manufacturer. Upon each change insuch price the maximum takeoff weight and upon
6.27the manufacture of each new model thereafter such manufacturer shall in like manner file
6.28a new statement setting forthsuch the change.
6.29 Sec. 11. EFFECTIVE DATE.
6.30Sections 1 to 10 are effective July 1, 2012.
1.3levies, aircraft fuel taxes, and aircraft registration taxes and filing fees;
1.4amending Minnesota Statutes 2010, sections 270.075, by adding a subdivision;
1.5296A.09, subdivision 2; 296A.17, subdivision 3; 297A.94; 360.511, by adding
1.6a subdivision; 360.531, subdivisions 1, 2, by adding a subdivision; 360.532;
1.7360.57.
1.8BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.9 Section 1. Minnesota Statutes 2010, section 270.075, is amended by adding a
1.10subdivision to read:
1.11 Subd. 1a. Limitation. Notwithstanding subdivision 1, the amount of revenues
1.12generated under subdivision 1 may not exceed $8,000,000 in either fiscal year 2013
1.13or 2014. Taxes and penalties paid or anticipated to be paid in 2013 or 2014 that are
1.14attributable to previous years may not be included in computing estimated total fund
1.15revenues from other sources under subdivision 1, and may not be considered as part or
1.16all of the $8,000,000 limitation.
1.17 Sec. 2. Minnesota Statutes 2010, section 296A.09, subdivision 2, is amended to read:
1.18 Subd. 2. Special fuel tax imposed. There is imposed an excise tax of
1.19ten cents per gallon
1.20stored, or withdrawn from storage in this state, for use as substitutes for aviation gasoline
1.21and not otherwise taxed as gasoline. Jet fuel is defined in section
1.22 Sec. 3. Minnesota Statutes 2010, section 296A.17, subdivision 3, is amended to read:
2.1 Subd. 3. Refund on graduated basis. (a) Except as otherwise provided in
2.2paragraph (b), any person who has directly or indirectly paid the excise tax on aviation
2.3gasoline or special fuel for aircraft use provided for by this chapter
2.4aviation gasoline and special fuel received, stored, or withdrawn from storage by the
2.5person in this state in any calendar year and not sold or otherwise disposed of to others,
2.6or intended for sale or other disposition to others, on which such tax has been so paid,
2.7be entitled to the following graduated reductions in such tax for that calendar year, to be
2.8obtained by means of the following refunds:
2.9(1) on each gallon of such aviation gasoline or special fuel up to 50,000 gallons, all
2.10but five cents per gallon;
2.11(2) on each gallon of such aviation gasoline or special fuel above 50,000 gallons and
2.12not more than 150,000 gallons, all but two cents per gallon;
2.13(3) on each gallon of such aviation gasoline or special fuel above 150,000 gallons
2.14and not more than 200,000 gallons, all but one cent per gallon;
2.15(4) on each gallon of such aviation gasoline or special fuel above 200,000, all but
2.16one-half cent per gallon.
2.17(b) The refund in paragraph (a) does not apply to aviation gasoline or special fuels
2.18received, stored, or withdrawn from storage by the person in this state in any calendar year
2.19and not sold or otherwise disposed of to others, or intended for sale or other disposition to
2.20others for use in aircraft specified in section 360.55, subdivisions 1 and 2.
2.21 Sec. 4. Minnesota Statutes 2010, section 297A.94, is amended to read:
2.22297A.94 DEPOSIT OF REVENUES.
2.23(a) Except as provided in this section, the commissioner shall deposit the revenues,
2.24including interest and penalties, derived from the taxes imposed by this chapter in the state
2.25treasury and credit them to the general fund.
2.26(b) The commissioner shall deposit taxes in the Minnesota agricultural and economic
2.27account in the special revenue fund if:
2.28(1) the taxes are derived from sales and use of property and services purchased for
2.29the construction and operation of an agricultural resource project; and
2.30(2) the purchase was made on or after the date on which a conditional commitment
2.31was made for a loan guaranty for the project under section
2.32The commissioner of management and budget shall certify to the commissioner the date
2.33on which the project received the conditional commitment. The amount deposited in
2.34the loan guaranty account must be reduced by any refunds and by the costs incurred by
3.1the Department of Revenue to administer and enforce the assessment and collection of
3.2the taxes.
3.3(c) The commissioner shall deposit the revenues, including interest and penalties,
3.4derived from the taxes imposed on sales and purchases included in section
3.5subdivision 3
3.6as follows:
3.7(1) first to the general obligation special tax bond debt service account in each fiscal
3.8year the amount required by section
3.9(2) after the requirements of clause (1) have been met, the balance to the general
3.10fund.
3.11(d) The commissioner shall deposit the revenues, including interest and penalties,
3.12collected under section
3.13general fund. By July 15 of each year the commissioner shall transfer to the highway user
3.14tax distribution fund an amount equal to the excess fees collected under section
3.15subdivision 5
3.16(e) For fiscal year 2001, 97 percent; for fiscal years 2002 and 2003, 87 percent; and
3.17for fiscal year 2004 and thereafter,
3.18penalties, transmitted to the commissioner under section
3.19the commissioner in the state treasury as follows:
3.20(1) 50 percent of the receipts must be deposited in the heritage enhancement account
3.21in the game and fish fund, and may be spent only on activities that improve, enhance, or
3.22protect fish and wildlife resources, including conservation, restoration, and enhancement
3.23of land, water, and other natural resources of the state;
3.24(2) 22.5 percent of the receipts must be deposited in the natural resources fund, and
3.25may be spent only for state parks and trails;
3.26(3) 22.5 percent of the receipts must be deposited in the natural resources fund, and
3.27may be spent only on metropolitan park and trail grants;
3.28(4) three percent of the receipts must be deposited in the natural resources fund, and
3.29may be spent only on local trail grants; and
3.30(5) two percent of the receipts must be deposited in the natural resources fund,
3.31and may be spent only for the Minnesota Zoological Garden, the Como Park Zoo and
3.32Conservatory, and the Duluth Zoo.
3.33(f) The revenue dedicated under paragraph (e) may not be used as a substitute
3.34for traditional sources of funding for the purposes specified, but the dedicated revenue
3.35shall supplement traditional sources of funding for those purposes. Land acquired with
3.36money deposited in the game and fish fund under paragraph (e) must be open to public
4.1hunting and fishing during the open season, except that in aquatic management areas or
4.2on lands where angling easements have been acquired, fishing may be prohibited during
4.3certain times of the year and hunting may be prohibited. At least 87 percent of the money
4.4deposited in the game and fish fund for improvement, enhancement, or protection of fish
4.5and wildlife resources under paragraph (e) must be allocated for field operations.
4.6(g) The revenues deposited under paragraphs (a) to (f) do not include the revenues,
4.7including interest and penalties, generated by the sales tax imposed under section
4.9Constitution, article XI, section 15.
4.10(h) The commissioner shall deposit the revenues specified in this paragraph,
4.11including interest and penalties, collected from aircraft sales and aircraft parts sales in
4.12the state treasury and credit them to the state airports fund, as defined in section 360.017.
4.13The revenues to be deposited under this paragraph are $3,000,000 or an amount equaling
4.1430 percent of the total revenue collected from aircraft sales and aircraft parts sales,
4.15whichever is greater.
4.16 Sec. 5. Minnesota Statutes 2010, section 360.511, is amended by adding a subdivision
4.17to read:
4.18 Subd. 24a. Maximum takeoff weight. "Maximum takeoff weight" means the
4.19maximum weight authorized for takeoff of a particular aircraft.
4.20 Sec. 6. Minnesota Statutes 2010, section 360.531, subdivision 1, is amended to read:
4.21 Subdivision 1. In lieu tax; applicability. (a) All aircraft using the air space
4.22overlying the state of Minnesota or the airports thereof, except as set forth in section
4.24
4.25takeoff weight for registration periods beginning after June 30, 2012, except as otherwise
4.26provided in this section.
4.27(b) Subdivisions 3, 4, and 6 do not apply to turbine-powered aircraft used for
4.28commercial purposes and taxed pursuant to subdivision 2 after June 30, 2012.
4.29(c) The fractional aircraft owner of an aircraft subject to the tax imposed under
4.30this section by section 360.532 shall pay the fraction of the applicable amount under
4.31subdivision 2 that equals the fractional ownership interest. From the amount, the fractional
4.32aircraft owner may deduct the cost of registering the aircraft in another state that is
4.33included in its fractional ownership interest. When submitting this tax, the fractional
4.34aircraft must include evidence of registration in the other state and the cost of this
5.1registration. For purposes of this paragraph, "fractional aircraft owner" means the owner
5.2of an undivided interest in a specific serial-numbered aircraft.
5.3 Sec. 7. Minnesota Statutes 2010, section 360.531, subdivision 2, is amended to read:
5.4 Subd. 2.
5.5subject to section 360.55, subdivision 8, the tax
5.6
5.7
5.8
5.92012, and in each subsequent fiscal year is:
5.18For an aircraft for which aircraft registration tax was due and paid from July 1, 2011,
5.19through June 30, 2012, the amount of the tax each year is the lesser of the amount paid
5.20from July 1, 2011, through June 30, 2012, or the tax computed under this subdivision.
5.21(b) For aircraft that consume aviation gasoline, the tax shall be at the rate of one
5.22percent of value; provided that the minimum tax on an aircraft subject to the provisions
5.23of sections
5.24computed on its base price or $50, whichever is the higher.
5.25 Sec. 8. Minnesota Statutes 2010, section 360.531, is amended by adding a subdivision
5.26to read:
5.27 Subd. 8a. Turbine-powered aircraft. A resident of this state or an entity based
5.28in this state who owns turbine-powered aircraft shall pay a filing fee of $25 to the
5.29commissioner and file an affidavit with the commissioner that states:
5.30(1) the name and address of the owner;
5.31(2) the name and address of the person or entity from whom the aircraft was
5.32purchased; and
5.33(3) the aircraft's make, year, model number, federal aircraft registration number,
5.34manufacturer's identification number, and maximum takeoff weight.
6.1 Sec. 9. Minnesota Statutes 2010, section 360.532, is amended to read:
6.2360.532 NONRESIDENT
6.3SUBJECT TO TAX.
6.4Any aircraft of which a nonresident has the right to possession and which is used for
6.5commercial operations in this state, or in which a resident of this state or an entity doing
6.6business in this state has a fractional ownership interest, shall be registered in this state
6.7before said aircraft is used for such commercial operations, except that aircraft used for
6.8charter which a nonresident has the right to possession need not be so registered if while in
6.9the state the nonresident does not advertise, represent, or hold out as giving or offering to
6.10provide such service with such aircraft. Aircraft registered under this section shall not be
6.11entitled to a refund under
6.12fees and for the error on the part of an owner who may have registered an aircraft that was
6.13not before or at the time of such registration, or at any time thereafter during the current
6.14past year, subject to such tax in this state, or the aircraft is sold to a nonresident who is not
6.15engaged in a commercial operation in this state. For purposes of this section, "fractional
6.16ownership interest" means an undivided interest in a specific serial-numbered aircraft.
6.17 Sec. 10. Minnesota Statutes 2010, section 360.57, is amended to read:
6.18360.57 FILING SWORN STATEMENT BY MANUFACTURER.
6.19Every manufacturer of an aircraft sold or offered for sale within this state, either by
6.20the manufacturer, distributor, dealer, or any other person, shall, on or before the first day in
6.21August of each year, file in the office of the commissioner a sworn statement showing
6.22the various models manufactured by the manufacturer and the
6.23takeoff weight of each model being manufactured August 1 of that year, and shall also
6.24file with the commissioner, in such form as manufacturers usually use for advertising,
6.25complete specifications of the construction of each model that has been manufactured by
6.26the manufacturer. Upon each change in
6.27the manufacture of each new model thereafter such manufacturer shall in like manner file
6.28a new statement setting forth
6.29 Sec. 11. EFFECTIVE DATE.
6.30Sections 1 to 10 are effective July 1, 2012.
