Every aircraft shall be presumed to be one using the air space overlying the state of Minnesota or the airports thereof, and thence subject to taxation under sections 360.511 to 360.67, if such aircraft has prior to April 20, 1945, used such air space or airports, or shall actually use them or if it shall come into the possession of an owner in this state, other than a manufacturer, dealer, warehouse operator, mortgagee, or pledgee and it shall be the burden of the owner thereof to prove that said aircraft has not in fact used the air space overlying the state of Minnesota or the airports thereof in order to avoid the payment of the tax as required herein.
1945 c 411 s 4; 1949 c 161 s 5; 1955 c 113 s 7; 1965 c 161 s 7; 1986 c 444; 2022 c 55 art 1 s 164
Structure Minnesota Statutes
Chapters 360 - 362 — Aeronautics
Chapter 360 — Airports And Aeronautics
Section 360.011 — Declaration Of Purpose.
Section 360.012 — Sovereignty; Liability; Effect Of Other Law.
Section 360.013 — Definitions.
Section 360.015 — Commissioner; Powers And Duties.
Section 360.0151 — Air Service Marketing Program.
Section 360.016 — Federal Aid.
Section 360.0161 — Application For Federal Aid; Commissioner As Agent.
Section 360.017 — State Airports Fund.
Section 360.018 — Regulating Aircraft, Airmen, Airports, Instructors.
Section 360.019 — Order Of Commissioner; Review.
Section 360.021 — State Airport.
Section 360.0215 — Service Of Process; Long-arm Statute; Fee.
Section 360.0216 — Aircraft Operator Deemed Owner's Agent.
Section 360.022 — Misdemeanor.
Section 360.023 — Transfer Of Air Navigation Facility.
Section 360.024 — Air Transportation Service Charge.
Section 360.031 — Definition Of Municipality.
Section 360.032 — Municipality May Acquire Airport.
Section 360.033 — Sovereign Rights.
Section 360.034 — Prior Acquisition Of Property Validated.
Section 360.035 — Exemption From Taxation.
Section 360.036 — Financing Airport And Improvements.
Section 360.037 — General Power To Tax; Revenue Priorities.
Section 360.038 — Specific Powers Of Municipality.
Section 360.039 — Federal Aid.
Section 360.041 — Airport On Water And Reclaimed Land.
Section 360.042 — Joint Operation; Joint Powers Board.
Section 360.0425 — General Powers Of Authority.
Section 360.0426 — Creation Of An Airport Authority; Dissolution.
Section 360.0427 — Tax Levy May Be Certified By Airport Authority.
Section 360.043 — Assistance To Other Municipality.
Section 360.044 — County Authority.
Section 360.045 — Jurisdiction Exclusive.
Section 360.046 — Requirements For Closure Of Municipal Airport.
Section 360.061 — Definitions.
Section 360.062 — Airport Hazard Prevention; Protecting Existing Land Uses.
Section 360.063 — Airport Zoning; Authority, Procedure.
Section 360.064 — Airport Zoning; Comprehensive Ordinance, Conflict.
Section 360.065 — Airport Zoning; Adoption And Approval Of Proposed Regulations.
Section 360.0655 — Airport Zoning Regulations Based On Commissioner's Standards; Submission Process.
Section 360.0656 — Custom Airport Zoning Standards.
Section 360.066 — Airport Zoning; Minimum Standards, Land Uses.
Section 360.067 — Airport Zoning Permit, Variance; Administrative Agent.
Section 360.068 — Appeal Of Airport Zoning Decision.
Section 360.069 — Airport Zoning Administration.
Section 360.071 — Board Of Adjustment.
Section 360.072 — Judicial Review.
Section 360.073 — Violations, Penalties, And Remedies.
Section 360.074 — Acquisition Of Air Rights.
Section 360.075 — Violations, Penalties.
Section 360.0753 — Testing Procedures.
Section 360.076 — Citation, Aeronautics Code.
Section 360.201 — Acquisition By Municipality In Adjoining State.
Section 360.202 — Rights Same As Minnesota Municipality.
Section 360.203 — Reciprocal Provisions.
Section 360.305 — Expenditures For Airports And Navigation.
Section 360.511 — Definitions.
Section 360.521 — Aircraft Tax Limitation And Election.
Section 360.532 — Nonresident Commercial Operation Subject To Tax.
Section 360.54 — Presumption That Aircraft Subject To Tax.
Section 360.57 — Filing Sworn Statement By Manufacturer.
Section 360.58 — Operation Without Registration Or Payment.
Section 360.59 — Aircraft Registration And Listing For Taxation.
Section 360.595 — Taxes Paid Before Registration And Licensing; Rules.
Section 360.60 — Registration Required; Exemption; Misdemeanor.
Section 360.61 — Due Date Of Tax; Penalties And Fees.
Section 360.63 — Dealer's License.
Section 360.64 — Aircraft Tax Lien; Remedies, Prosecution.
Section 360.651 — Manufacturer, Listing Of Aircraft.
Section 360.653 — Aircraft Registration And Tax Exemptions.
Section 360.654 — Aircraft Dealer's Commercial Use Permit.
Section 360.66 — State Airports Fund.
Section 360.67 — Violations And Penalties.
Section 360.675 — Aviation Tax Report.
Section 360.68 — Airport Jointly Owned; Revenue Certificates.
Section 360.70 — Rentals And Earnings.
Section 360.71 — Revenue Certificate Terms.
Section 360.72 — Refund Certificate.
Section 360.73 — Authority Supersedes Contrary Law.
Section 360.81 — Purpose: Safe Flight.
Section 360.83 — Permit, Necessity.
Section 360.84 — Height Limitations; Exceptions.
Section 360.85 — Interest Of Applicant For Permit.
Section 360.86 — Visual Or Aural Identification.
Section 360.87 — Investigation, Determination, Notice, And Hearing.
Section 360.88 — Failure To File For Permit; Commissioner's Action.
Section 360.90 — Structure Height Rules; Forms.
Section 360.915 — Meteorological Towers.
Section 360.92 — Liability Insurance Required; Misdemeanor.
Section 360.93 — Minimal Insurance Coverage Required; Misdemeanor.