Title Minnesota Statutes, Minnesota Statutes

296A.05 BULK PURCHASER'S LICENSE; REQUIREMENTS. § Subdivision 1.Application and fee. No person shall receive special fuel, upon which no tax has been imposed, as a bulk purchaser without having applied for and secured from the commissioner a bulk purchaser's license. The applicat…

296A.051 PUBLIC CHARGING STATION OPERATOR'S LICENSE; REQUIREMENTS. § Subdivision 1.General. On or after July 1, 2027, a person may not act as a public charging station operator without having been licensed by the commissioner as a public charging station operator. § Subd. 2.Quali…

296A.06 REVOCATION OF LICENSE, PERMIT, OR CERTIFICATE; SUSPENSION OF LICENSE. § Subdivision 1.Revocation of license, permit, or certificate. If any person fails to comply with this chapter or the rules adopted under this chapter, without reasonable cause, the commissioner may giv…

296A.061 CANCELLATION OR NONRENEWAL OF LICENSES. The commissioner may cancel a license or not renew a license if one of the following conditions occurs: (1) the license holder has not filed a petroleum or other tax return or report for at least one year; (2) the license holder ha…

296A.07 GASOLINE TAX. § Subdivision 1.Tax imposed. There is imposed an excise tax on gasoline, gasoline blended with ethanol, and agricultural alcohol gasoline used in producing and generating power for propelling motor vehicles used on the public highways of this state. The tax …

296A.075 ELECTRICITY AS VEHICLE FUEL TAX. § Subdivision 1.Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) "Electric utility" has the meaning given in section 216B.38, subdivision 5. (c) "Legacy charger" means a public charging stati…

296A.08 SPECIAL FUEL TAX. § Subdivision 1.Tax imposed. (a) There is imposed an excise tax on all special fuel at the rates specified in subdivision 2. For purposes of this section, "owner or operator" means the operation of licensed motor vehicles, whether loaded or empty, whethe…

296A.083 DEBT SERVICE SURCHARGE. § Subdivision 1.Definitions. For purposes of this section, the following terms have the meanings given them: (1) "debt service" means the amount of principal and interest in each fiscal year attributable to the trunk highway bonds authorized in La…

296A.09 AVIATION TAX. § Subdivision 1.Gasoline tax imposed. Subject to any refunds or credits there is imposed an excise tax, at the rate of five cents per gallon on all aviation gasoline received, sold, stored, or withdrawn from storage in this state. Aviation gasoline is define…

296A.10 LIABILITY FOR UNPAID TAX. § Subdivision 1.Unreported fuel. It is the duty of every distributor, dealer, and person who sells or uses gasoline manufactured, produced, received, or stored by the distributor, dealer, or person, and of every person using gasoline in motor veh…

296A.11 SELLER MAY COLLECT TAX. A person who directly or indirectly pays a gasoline or special fuel tax as provided in this chapter and who does not in fact use the gasoline or special fuel in motor vehicles in this state or receive, store, or withdraw it from storage to be used …

296A.12 GASOLINE AND SPECIAL FUEL TAX IN LIEU OF OTHER TAXES. 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 subdivisio…

296A.13 PERSONAL LIABILITY FOR TAX. Liability for payment of taxes under this chapter includes a responsible person or entity described in the personal liability provisions of section 270C.56. History: 1998 c 299 s 13; 2005 c 151 art 2 s 17

296A.14 TAX AS PERSONAL DEBT OF FIDUCIARY. The tax imposed by this chapter, and interest and penalties, is a personal debt of the taxpayer from the time the liability arises, regardless of when the time for discharging the liability by payment occurs. The debt is, in the case of …

296A.15 PAYMENT OF TAX. § Subdivision 1.Monthly gasoline report; shrinkage allowance. (a) Except as provided in paragraph (e), on or before the 23rd day of each month, every person who is required to pay a gasoline tax shall file with the commissioner a report, in the form and ma…

296A.16 REFUND OR CREDIT. § Subdivision 1.Credit or refund of gasoline or special fuel tax paid. The commissioner shall allow the distributor credit or refund of the tax paid on gasoline and special fuel: (1) exported or sold for export from the state, other than in the supply ta…

296A.17 AVIATION REFUND. § Subdivision 1.Aviation refund requirements. Any person claiming to be entitled to any refund or credit provided for in subdivision 3 shall receive the refund or credit upon filing with the commissioner a claim in such form and manner prescribed by the c…

296A.18 APPORTIONMENT OF TAX; DEPOSIT OF PROCEEDS. § Subdivision 1.Intent; gasoline use. All gasoline received in this state and all gasoline produced in or brought into this state except aviation gasoline and marine gasoline shall be determined to be intended for use in motor ve…

296A.19 REQUIRED RECORDS. § Subdivision 1.Retention. (a) All distributors, dealers, special fuel dealers, bulk purchasers, dealers of aviation gasoline, and all users of special fuel must keep a true and accurate record of all purchases, transfers, sales, and use of petroleum pro…

296A.21 STATUTE OF LIMITATIONS. § Subdivision 1.General rules. (a) The commissioner shall make determinations, corrections, assessments, and refunds with respect to taxes and fees under this chapter, including interest, additions to taxes, and assessable penalties. Except as othe…

296A.22 NONPAYMENT OF TAX; CIVIL PENALTIES. § Subdivision 1.Penalty for failure to pay tax, general rule. Upon the failure of any person to pay any tax or fee when due, a penalty of one percent per day for the first ten days of delinquency shall accrue, and thereafter the tax, fe…

296A.23 CRIMINAL PENALTIES. § Subdivision 1.Providing false information. A person who knowingly provides false information, including, but not limited to, false odometer readings, or who knowingly makes a false statement in a report, record, claim, or sales ticket required by thi…

296A.24 CONTRABAND. § Subdivision 1.Seizure. The commissioner or authorized agents may seize gasoline or special fuel being transported for delivery in violation of section 296A.03, subdivision 1, and any vehicle or other method of conveyance used for transporting the gasoline or…

296A.26 JUDICIAL REVIEW; APPEAL TO TAX COURT. In lieu of an administrative appeal under section 270C.35, any person aggrieved by an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days from the notice date of the order, appeal to the…