If a motor carrier licensed under this chapter is delinquent in either filing or paying the International Fuel Tax Agreement (IFTA) report or billing for more than 30 days, or paying the international registration plan billing under section 168.187 for more than 30 days, the commissioner shall authorize any credit in either the IFTA account or the international registration plan account to be used to offset the liability in either the IFTA account or the international registration plan account.
2002 c 371 art 2 s 17
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.