License fees paid to the commissioner under the International Fuel Tax Agreement must be deposited in the vehicle services operating account in the special revenue fund under section 299A.705. The commissioner shall charge an annual fuel license fee of $15, an annual application filing fee of $13 for quarterly reporting of fuel tax, and a reinstatement fee of $100 to reinstate a revoked International Fuel Tax Agreement license.
2002 c 371 art 2 s 7; 2008 c 287 art 1 s 33; 2015 c 75 art 2 s 20
Structure Minnesota Statutes
Chapters 160 - 174A — Transportation
Chapter 168D — Motor Carrier Fuel Tax
Section 168D.01 — Definitions.
Section 168D.02 — Fuel Tax Compact.
Section 168D.03 — Compliance With Minnesota Laws.
Section 168D.04 — Taxing Authority.
Section 168D.05 — Motor Carrier Fuel License.
Section 168D.06 — Fuel License Fees.
Section 168D.07 — Fuel Decal Fee.
Section 168D.08 — Motor Carrier Fuel Tax Returns.
Section 168D.09 — Credit Or Refund.
Section 168D.10 — Motor Carrier Records.
Section 168D.11 — Auditing And Reporting.
Section 168D.12 — Motor Carrier Temporary Fuel Permit.
Section 168D.13 — Action To Avoid Or Evade Fuel Tax.
Section 168D.14 — Enforcement Powers.
Section 168D.15 — Delinquent Filing Or Payment.