Minnesota § 360.54 PRESUMPTION THAT AIRCRAFT SUBJECT TO TAX

Minnesota Statutes

§ 360.54 — PRESUMPTION THAT AIRCRAFT SUBJECT TO TAX

Minnesota § 360.54

PartAERONAUTICS

Ch. 360AIRPORTS AND AERONAUTICS

This text of Minnesota § 360.54 (PRESUMPTION THAT AIRCRAFT SUBJECT TO TAX) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 360.54 (2026).

Text

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 sections360.511to360.67, 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.

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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 sections360.511to360.67, 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.