Minnesota Statutes Aeronautics (Ch. 360-362) § 360.675. Aviation tax report

On or before June 30, 2016, and every four years thereafter, the commissioner of transportation, in consultation with the commissioner of revenue, shall prepare and submit to the chairs and ranking minority members of the senate and house of representatives committees with jurisdiction over transportation policy and budget, a report that identifies the amount and sources of annual revenues attributable to each type of aviation tax, along with annual expenditures from the state airports fund, and any other transfers out of the fund, during the previous four years.  The report must include draft legislation for any recommended statutory changes to ensure the future adequacy of the state airports fund.