Section 168D.14 — Enforcement Powers.
168D.14 ENFORCEMENT POWERS. Subdivision 1. Commissioner of public safety. The commissioner is authorized and directed to enforce this chapter. In addition, the commissioner of public safety is authorized and directed to use the Minnesota State Patrol to assist in the enforcement of this chapter. Subd. 2. Commissioner of transportation. The commissioner of transportation is authorized […]
Section 168D.15 — Delinquent Filing Or Payment.
168D.15 DELINQUENT FILING OR PAYMENT. If a motor carrier licensed under this section 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 motor carrier, after ten days’ […]
Section 168D.16 — Transferring Funds To Pay Delinquent Fee.
168D.16 TRANSFERRING FUNDS TO PAY DELINQUENT FEE. 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 […]
Section 168D.17 — Exemptions.
168D.17 EXEMPTIONS. This chapter does not apply to recreational vehicles as defined in section 168.002. History: 2002 c 371 art 2 s 18; 2006 c 212 art 1 s 23
Section 168D.18 — Rules.
168D.18 RULES. The commissioner may adopt rules relating to the administration and enforcement of this chapter. History: 2002 c 371 art 2 s 19
Section 168D.09 — Credit Or Refund.
168D.09 CREDIT OR REFUND. 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 […]
Section 168D.10 — Motor Carrier Records.
168D.10 MOTOR CARRIER RECORDS. Subdivision 1. Maintenance. Every motor carrier shall maintain records to substantiate information reported on the required tax returns. The records must be kept in a format prescribed by the commissioner. Subd. 2. Preservation. Records must be preserved for four years from the tax return due date or filing date, whichever is […]
Section 168D.11 — Auditing And Reporting.
168D.11 AUDITING AND REPORTING. Subdivision 1. Authority and obligation. The commissioner has the right and obligation to audit the records of persons based in Minnesota to determine if the motor fuel taxes due each jurisdiction are properly reported and paid, with authority to assess proper tax liability with applicable penalty and interest. Subd. 2. Reporting […]
Section 168D.12 — Motor Carrier Temporary Fuel Permit.
168D.12 MOTOR CARRIER TEMPORARY FUEL PERMIT. A motor carrier may obtain a trip permit that authorizes an unlicensed motor carrier to operate a qualified motor vehicle in Minnesota for five consecutive days beginning and ending on the dates specified on the face of the permit. The fee for the permit is $25. The permit must […]
Section 168D.13 — Action To Avoid Or Evade Fuel Tax.
168D.13 ACTION TO AVOID OR EVADE FUEL TAX. Subdivision 1. Determination and assessment. If the commissioner ascertains that a motor carrier acts to obstruct or make ineffectual proceedings to assess or collect the road taxes due, the commissioner may immediately make an assessment of tax estimated to be due, whether or not any report is […]