Airline Flight Property Tax Instructions - Minnesota Department Of Revenue
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4Airline Flight Property Tax
Includes instructions for Forms AF109A, AF109B, AF109C, AF109C Parts and AF109D
Please read these instructions
Appeals
Before You File
thoroughly. The format of the
Valuation Appeals
You may need a Minnesota tax ID
forms has changed and several
If you disagree with the valuation you
Your Minnesota tax ID is the seven-digit
receive from the department in November,
number you are assigned when you register
of the rules have been clarified.
please contact our office. Most issues can be
with the Department of Revenue. Gener-
resolved at this level. If necessary, you may
ally, this is the same as your Sales and Use
also submit a written request for a confer-
tax or Minnesota employer withholding tax
Filing Requirements
ence.
number.
An airline company or any other entity
It is important to include your Minnesota
Tax Notice Appeals
engaged in the business of air commerce in
tax ID on your return so that your informa-
Minnesota (either passenger or freight ser-
Appeals of the tax order must be filed with
tion is uploaded onto the correct account.
vice) must file and pay airline flight property
the Minnesota Tax Court within 60 days
after the notice of an increase in tax. When
tax. (See Definitions on page 2.)
If you do not have a Minnesota tax ID, you
you file an appeal, you will be required to
may apply for on on our website at
Generally, aircraft with a gross weight of less
pay at least 90 percent of the tax due unless
or by calling
than 30,000 pounds and used on intermit-
the payment is waived or otherwise adjusted
651-282-5225.
tent or irregularly timed flights are excluded
by an order of the court.
from the airline property tax.
Form AF109 is Due July 1
If the final determination confirms the
Airflight property taxes paid by the airline
department’s assessment and levy, the dif-
Each spring, the department will provide
companies are deposited into the state
ference between the amount paid and the
the updated Form AF109, Commercial Air-
airports fund.
amount which should have been paid is
line Flight Property Annual Report, online
considered delinquent taxes and, therefore,
at . Each airline
(Minnesota Statutes, sections 270.071
is subject to penalties and interest.
company is required to complete the report
through 270.079)
based on the activities of the prior calendar
If the final determination of the Tax Court
year (i.e. the 2012 airflight report is based
or the Supreme Court results in an increase
on 2011 operations), and return it to the
in the assessment, you have 30 days from
department by July 1 of each year.
the date of the notice to pay the difference.
The U.S. postmark date, date recorded or
(Minnesota Statutes, section 270.076)
marked by a designated delivery service, or
email received date is considered the filing
Where to Send
Airline Flight Property Tax
date (postage meter marks are not valid).
Please email the completed electronic copy
When the due date falls on a Saturday or
Information
of your completed report to:
Sunday, reports postmarked on the next
business day are considered on time. When
Website
sa.property@state.mn.us
a report is filed late, the date it is received at
Please include a copy of your current year
the department is treated as the date filed.
Phone
annual report to shareholders and a copy of
Filing extension
the balance sheet for the year.
651-556-6091
If a good cause prevents you from filing by
TTY: Call 711 for Minnesota Relay
Questions
the July 1 deadline, a 30-day extension may
Email
be granted. Your extension request must be
Email questions to
sa.property@state.mn.us
made in writing by July 1.
sa.property@state.mn.us or call
Address
651-556-6091.
After You File Form AF109
Minnesota Revenue
Mail
Station 3340
After you file your annual report, the
St. Paul, MN 55146-3340
department has until November 1 to
estimate the market value and calculate the
Forms
tax capacity of your airflight property as of
Forms and other tax information are
January 2 of the assessment year. You will
available on our website at
then be notified of these figures.
.
After the value of all airflight property is
We provide our publications in other formats upon
finalized, the department will calculate the
request to persons with disabilities.
tax based on the formula set by state law.
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You will receive a tax order by March 1 of
the following year.
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