Gasoline and special fuel excise taxes shall be in lieu of all other taxes imposed upon the business of selling or dealing in gasoline or special fuel, whether imposed by the state or by any of its political subdivisions, but are in addition to all ad valorem taxes now imposed by law. Nothing in this chapter is construed as prohibiting the governing body of any city of this state from licensing and regulating such business where its authority is conferred by state law or city charter.
1998 c 299 s 12
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 296A — Tax On Petroleum And Other Fuels
Section 296A.01 — Definitions.
Section 296A.02 — Administration.
Section 296A.03 — Distributor's License.
Section 296A.04 — Special Fuel Dealer's License; Requirements.
Section 296A.05 — Bulk Purchaser's License; Requirements.
Section 296A.06 — Revocation Of License, Permit, Or Certificate; Suspension Of License.
Section 296A.061 — Cancellation Or Nonrenewal Of Licenses.
Section 296A.07 — Gasoline Tax.
Section 296A.08 — Special Fuel Tax.
Section 296A.083 — Debt Service Surcharge.
Section 296A.09 — Aviation Tax.
Section 296A.10 — Liability For Unpaid Tax.
Section 296A.11 — Seller May Collect Tax.
Section 296A.12 — Gasoline And Special Fuel Tax In Lieu Of Other Taxes.
Section 296A.13 — Personal Liability For Tax.
Section 296A.14 — Tax As Personal Debt Of Fiduciary.
Section 296A.15 — Payment Of Tax.
Section 296A.16 — Refund Or Credit.
Section 296A.17 — Aviation Refund.
Section 296A.18 — Apportionment Of Tax; Deposit Of Proceeds.
Section 296A.19 — Required Records.
Section 296A.21 — Statute Of Limitations.
Section 296A.22 — Nonpayment Of Tax; Civil Penalties.