Subdivision 1. Qualifications. Any person engaged in the business of selling, purchasing, or dealing in aircraft, new or used, and who desires to withhold aircraft owned by that person from tax as provided in sections 360.511 to 360.67, may apply to the commissioner for an aircraft dealer's license. In order to qualify for an aircraft dealer's license the applicant shall show that the applicant has an established place of business approved by the commissioner that has the necessary buildings, facilities, and equipment for the proper storage and maintenance of aircraft in accordance with such rules as may be established by the commissioner. The commissioner may charge a fee of $10 for each license, which license shall be effective for one year from the date of its issuance, or may authorize an aircraft dealer to operate under a flight operator's license as otherwise provided by this chapter. The commissioner is empowered to suspend or revoke any license issued by the commissioner on determining that the holder thereof has violated any of the provisions of sections 360.511 to 360.67 or has failed to maintain any of the requirements necessary to obtain such license.
Subd. 2. Aircraft demonstration. Any aircraft owned by an aircraft dealer, licensed under this section, may be used for the purpose of demonstration or for any purpose incident to the usual conduct and operation of business as an aircraft dealer; provided the aircraft has been first listed with the commissioner on an aircraft withholding form provided by the commissioner.
1945 c 411 s 13; 1949 c 161 s 13; 1955 c 113 s 8; 1983 c 293 s 103; 1985 c 248 s 70; 1986 c 444; 1987 c 321 s 6; 2005 c 41 s 11
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.