Minnesota SF 209: Job skills partnership board use of county labor force participation rates as an economic indicator

Bill Text

1.1 A bill for an act​
1.2 relating to taxation; repealing the tax on illegal cannabis and controlled substances;​
1.3 making related technical changes; amending Minnesota Statutes 2024, section​
1.4 609.902, subdivision 4; repealing Minnesota Statutes 2024, sections 13.4967,​
1.5 subdivision 5; 297D.01; 297D.02; 297D.03; 297D.04; 297D.05; 297D.06; 297D.07;​
1.6 297D.08; 297D.085; 297D.09, subdivisions 1, 1a, 2; 297D.10; 297D.11; 297D.12;​
1.7 297D.13.​
1.8 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:​
1.9 Section 1. Minnesota Statutes 2024, section 609.902, subdivision 4, is amended to read:​
1.10 Subd. 4.Criminal act."Criminal act" means conduct constituting, or a conspiracy or​
1.11 attempt to commit, a felony violation of chapter 152, or a felony violation of section 297D.09;​
1.12 299F.79; 299F.80; 299F.82; 609.185; 609.19; 609.195; 609.20; 609.205; 609.221; 609.222;​
1.13 609.223; 609.2231; 609.228; 609.235; 609.245; 609.25; 609.27; 609.322; 609.342; 609.343;​
1.14 609.344; 609.345; 609.42; 609.48; 609.485; 609.495; 609.496; 609.497; 609.498; 609.52,​
1.15 subdivision 2, if the offense is punishable under subdivision 3, clause (1), if the property is​
1.16 a firearm, clause (3)(b), or clause (3)(d)(v); section 609.52, subdivision 2, paragraph (a),​
1.17 clause (1) or (4); 609.527, if the crime is punishable under subdivision 3, clause (4); 609.528,​
1.18 if the crime is punishable under subdivision 3, clause (4); 609.53; 609.561; 609.562; 609.582,​
1.19 subdivision 1 or 2; 609.668, subdivision 6, paragraph (a); 609.67; 609.687; 609.713; 609.86;​
1.20 609.894, subdivision 3 or 4; 609.895; 624.713; 624.7191; or 626A.02, subdivision 1, if the​
1.21 offense is punishable under section 626A.02, subdivision 4, paragraph (a). "Criminal act"​
1.22 also includes conduct constituting, or a conspiracy or attempt to commit, a felony violation​
1.23 of section 609.52, subdivision 2, clause (3), (4), (15), or (16), if the violation involves an​
1.24 insurance company as defined in section 60A.02, subdivision 4, a nonprofit health service​
1​Section 1.​
25-00059 as introduced​11/21/24 REVISOR EAP/DG​
SENATE​
STATE OF MINNESOTA​
S.F. No. 209​NINETY-FOURTH SESSION​
(SENATE AUTHORS: OUMOU VERBETEN, Bahr and Rest)​
OFFICIAL STATUS​D-PG​DATE​
Introduction and first reading​93​01/16/2025​
Referred to Taxes​
Authors added Bahr; Rest​144​01/21/2025​
Comm report: To pass and re-referred to Judiciary and Public Safety​431a​02/20/2025​
Comm report: To pass and re-referred to Taxes​780​03/17/2025​
See First Special Session, HF9​

2.1 plan corporation regulated under chapter 62C, a health maintenance organization regulated​
2.2 under chapter 62D, or a fraternal benefit society regulated under chapter 64B.​
2.3 EFFECTIVE DATE.This section is effective August 1, 2025.​
2.4 Sec. 2. REPEALER.​
2.5 Minnesota Statutes 2024, sections 13.4967, subdivision 5; 297D.01; 297D.02; 297D.03;​
2.6 297D.04; 297D.05; 297D.06; 297D.07; 297D.08; 297D.085; 297D.09, subdivisions 1, 1a,​
2.7 and 2; 297D.10; 297D.11; 297D.12; and 297D.13, are repealed.​
2.8 EFFECTIVE DATE.This section is effective August 1, 2025.​
2​Sec. 2.​
25-00059 as introduced​11/21/24 REVISOR EAP/DG​

13.4967 OTHER TAX DATA CODED ELSEWHERE.​
Subd. 5.Marijuana and controlled substance tax information.Disclosure of information​
obtained under chapter 297D is governed by section 297D.13, subdivisions 1 to 3.​
297D.01 DEFINITIONS.​
Subdivision 1.Illegal cannabis."Illegal cannabis" means any taxable cannabis product as​
defined in section 295.81, subdivision 1, paragraph (r), whether real or counterfeit, that is held,​
possessed, transported, transferred, sold, or offered to be sold in violation of chapter 342 or Minnesota​
criminal laws.​
Subd. 2.Controlled substance."Controlled substance" means any drug or substance, whether​
real or counterfeit, as defined in section 152.01, subdivision 4, that is held, possessed, transported,​
transferred, sold, or offered to be sold in violation of Minnesota laws. "Controlled substance" does​
not include illegal cannabis.​
Subd. 3.Tax obligor or obligor."Tax obligor" or "obligor" means a person who in violation​
of Minnesota law manufactures, produces, ships, transports, or imports into Minnesota or in any​
manner acquires or possesses more than 42-1/2 grams of illegal cannabis, or seven or more grams​
of any controlled substance, or ten or more dosage units of any controlled substance which is not​
sold by weight. A quantity of illegal cannabis or other controlled substance is measured by the​
weight of the substance whether pure or impure or dilute, or by dosage units when the substance​
is not sold by weight, in the tax obligor's possession. A quantity of a controlled substance is dilute​
if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.​
Subd. 4.Commissioner."Commissioner" means the commissioner of revenue.​
297D.02 ADMINISTRATION.​
The commissioner of revenue shall administer th