§ 168E.09 — Deposit of Proceeds
Plain-Language Summary
This section determines where the money collected from the retail delivery fee goes. After the Department of Revenue deducts its costs for collecting and administering the fee, the remaining proceeds are deposited into the Transportation Advancement Account. This ensures the fee collected from retail deliveries is used to fund transportation infrastructure improvements in Minnesota.
168E.09 DEPOSIT OF PROCEEDS.
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Subdivision 1.Costs deducted.
The commissioner must retain an amount that does not exceed the total cost of collecting, administering, and enforcing the retail delivery fee and must deposit the amount in the revenue department service and recovery special revenue fund. §
Subd. 2.Deposits.
After deposits under subdivision 1, the commissioner must deposit the balance of proceeds from the retail delivery fee in the transportation advancement account under section 174.49.
History:
History: History:
2023 c 68 art 3 s 12