Minnesota Statutes
Chapters 160 - 174A — Transportation
Chapter 168D — Motor Carrier Fuel Tax

Section 168D.01 — Definitions. - Subdivision 1. Scope. As used in this chapter, the following...

Section 168D.02 — Fuel Tax Compact. - Subdivision 1. Authority. (a) The commissioner of public safety may...

Section 168D.03 — Compliance With Minnesota Laws. - Agreements, arrangements, and declarations made under authority of this chapter...

Section 168D.04 — Taxing Authority. - Subdivision 1. Agreement terms. (a) Under the provisions of an...

Section 168D.05 — Motor Carrier Fuel License. - Subdivision 1. Requirement. A motor carrier registered under section 168.187,...

Section 168D.06 — Fuel License Fees. - License fees paid to the commissioner under the International Fuel...

Section 168D.07 — Fuel Decal Fee. - The commissioner shall issue a decal or other identification to...

Section 168D.08 — Motor Carrier Fuel Tax Returns. - Every motor carrier subject to the fuel tax shall, on...

Section 168D.09 — Credit Or Refund. - Under this section, the commissioner shall allow a credit or...

Section 168D.10 — Motor Carrier Records. - Subdivision 1. Maintenance. Every motor carrier shall maintain records to...

Section 168D.11 — Auditing And Reporting. - Subdivision 1. Authority and obligation. The commissioner has the right...

Section 168D.12 — Motor Carrier Temporary Fuel Permit. - A motor carrier may obtain a trip permit that authorizes...

Section 168D.13 — Action To Avoid Or Evade Fuel Tax. - Subdivision 1. Determination and assessment. If the commissioner ascertains that...

Section 168D.14 — Enforcement Powers. - Subdivision 1. Commissioner of public safety. The commissioner is authorized...

Section 168D.15 — Delinquent Filing Or Payment. - If a motor carrier licensed under this section is delinquent...

Section 168D.16 — Transferring Funds To Pay Delinquent Fee. - If a motor carrier licensed under this chapter is delinquent...

Section 168D.17 — Exemptions. - This chapter does not apply to recreational vehicles as defined...

Section 168D.18 — Rules. - The commissioner may adopt rules relating to the administration and...