Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 296A — Tax On Petroleum And Other Fuels

Section 296A.01 — Definitions. - Subdivision 1. Terms. Unless the language or context clearly indicates...

Section 296A.02 — Administration. - Subdivision 1. Enforcement responsibility. The commissioner of revenue shall enforce...

Section 296A.03 — Distributor's License. - Subdivision 1. General rule. No person shall produce, manufacture, or...

Section 296A.04 — Special Fuel Dealer's License; Requirements. - Subdivision 1. Application and fee. No person, except a licensed...

Section 296A.05 — Bulk Purchaser's License; Requirements. - Subdivision 1. Application and fee. No person shall receive special...

Section 296A.06 — Revocation Of License, Permit, Or Certificate; Suspension Of License. - Subdivision 1. Revocation of license, permit, or certificate. If any...

Section 296A.061 — Cancellation Or Nonrenewal Of Licenses. - The commissioner may cancel a license or not renew a...

Section 296A.07 — Gasoline Tax. - Subdivision 1. Tax imposed. There is imposed an excise tax...

Section 296A.08 — Special Fuel Tax. - Subdivision 1. Tax imposed. (a) There is imposed an excise...

Section 296A.083 — Debt Service Surcharge. - Subdivision 1. Definitions. For purposes of this section, the following...

Section 296A.09 — Aviation Tax. - Subdivision 1. Gasoline tax imposed. Subject to any refunds or...

Section 296A.10 — Liability For Unpaid Tax. - Subdivision 1. Unreported fuel. It is the duty of every...

Section 296A.11 — Seller May Collect Tax. - A person who directly or indirectly pays a gasoline or...

Section 296A.12 — Gasoline And Special Fuel Tax In Lieu Of Other Taxes. - Gasoline and special fuel excise taxes shall be in lieu...

Section 296A.13 — Personal Liability For Tax. - Liability for payment of taxes under this chapter includes a...

Section 296A.14 — Tax As Personal Debt Of Fiduciary. - The tax imposed by this chapter, and interest and penalties,...

Section 296A.15 — Payment Of Tax. - Subdivision 1. Monthly gasoline report; shrinkage allowance. (a) Except as...

Section 296A.16 — Refund Or Credit. - Subdivision 1. Credit or refund of gasoline or special fuel...

Section 296A.17 — Aviation Refund. - Subdivision 1. Aviation refund requirements. Any person claiming to be...

Section 296A.18 — Apportionment Of Tax; Deposit Of Proceeds. - Subdivision 1. Intent; gasoline use. All gasoline received in this...

Section 296A.19 — Required Records. - Subdivision 1. Retention. All distributors, dealers, special fuel dealers, bulk...

Section 296A.21 — Statute Of Limitations. - Subdivision 1. General rules. (a) The commissioner shall make determinations,...

Section 296A.22 — Nonpayment Of Tax; Civil Penalties. - Subdivision 1. Penalty for failure to pay tax, general rule....

Section 296A.23 — Criminal Penalties. - Subdivision 1. Providing false information. A person who knowingly provides...

Section 296A.24 — Contraband. - Subdivision 1. Seizure. The commissioner or authorized agents may seize...

Section 296A.26 — Judicial Review; Appeal To Tax Court. - In lieu of an administrative appeal under section 270C.35, any...