Under this section, the commissioner shall allow a credit or refund to a motor carrier for taxes paid to any member jurisdiction that imposes a tax upon motor fuel purchased or obtained in Minnesota and member jurisdictions and used on the highways of Minnesota and other member jurisdictions. Every motor carrier claiming a refund under this section shall file a claim in the format and manner prescribed by the commissioner or take the credit on a subsequent tax return.
2002 c 371 art 2 s 10
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.