Minnesota Statutes Taxation, Supervision, Data Practices (Ch. 270-271 App.) § 270.078. Not to conflict with federal law

Subdivision 1. Conformance to federal law. If any provision ofsections 270.071to270.079is contrary to any provision of any law of the United States of America, hereinafter enacted, providing for or relating to the ad valorem taxation by a state of aircraft or flying equipment of an airline company, such provision shall be of no effect and the commissioner is authorized and directed to prescribe by rule such provisions as may be necessary to makesections 270.071to270.079conform to the federal act and to effectuate the purposes ofsections 270.071to270.079, provided such rules do not prescribe a rate of taxation higher than that provided insection 270.075or a net tax capacity based on a percentage higher than that provided insection 270.074, subdivision 3.

Subd. 2. Federal act; attorney general certification. No provision of any law of the United States of America providing for or relating to the ad valorem taxation by a state of aircraft or flying equipment of an airline company shall be effective for the purposes of subdivision 1 until the attorney general of Minnesota shall have certified to the commissioner that in the attorney general's opinion such federal act is a valid exercise of federal authority under the Constitution of the United States.

Subd. 3. Applicability. The provisions of this section shall not affect the validity of any tax imposed undersections 270.071to270.079prior to the effective date of such federal law.