2005 Minnesota Statutes - 360.54 — Presumption that aircraft subject to tax.

     360.54 Presumption that aircraft subject to tax.  


    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 the effective date of Laws 1945, 
 Chapter 411, 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.  


    HIST: 1945 c 411 s 4; 1949 c 161 s 5; 1955 c 113 s 7; 1965 c 
 161 s 7; 1986 c 444