Section 168D.01 — Definitions.
168D.01 DEFINITIONS. Subdivision 1. Scope. As used in this chapter, the following terms have the meanings given them in this section. Subd. 2. Cancellation. “Cancellation” means the voluntary termination of a license and its provisions. Subd. 3. Commissioner. “Commissioner” means the commissioner of public safety of the state of Minnesota, acting directly or through duly […]
Section 168D.02 — Fuel Tax Compact.
168D.02 FUEL TAX COMPACT. Subdivision 1. Authority. (a) The commissioner of public safety may enter into an agreement or arrangement with the duly authorized representative of another jurisdiction or make an independent declaration granting to motor carriers of qualified motor vehicles properly registered or licensed in another member jurisdiction benefits, privileges, and exemptions from paying, […]
Section 168D.03 — Compliance With Minnesota Laws.
168D.03 COMPLIANCE WITH MINNESOTA LAWS. Agreements, arrangements, and declarations made under authority of this chapter must contain a provision specifying that no fuel license, or exemption issued or accruing under the license, excuses the motor carrier of a qualified motor vehicle from compliance with Minnesota laws. History: 2002 c 371 art 2 s 4
Section 168D.04 — Taxing Authority.
168D.04 TAXING AUTHORITY. Subdivision 1. Agreement terms. (a) Under the provisions of an agreement entered into according to section 168D.02, each member shall retain its sovereign authority to determine tax rates and exemptions and to exercise other substantive tax authority. (b) In accordance with federal and state law, the agreement must provide for: (1) determining […]
Section 168D.05 — Motor Carrier Fuel License.
168D.05 MOTOR CARRIER FUEL LICENSE. Subdivision 1. Requirement. A motor carrier registered under section 168.187, operating a qualified motor vehicle upon the highways of Minnesota, and not qualifying for exemption under this chapter, may not operate the vehicle unless and until issued a fuel license under this chapter or until the motor carrier has obtained […]
Section 168D.06 — Fuel License Fees.
168D.06 FUEL LICENSE FEES. License fees paid to the commissioner under the International Fuel Tax Agreement must be deposited in the vehicle services operating account in the special revenue fund under section 299A.705. The commissioner shall charge an annual fuel license fee of $15, an annual application filing fee of $13 for quarterly reporting of […]
Section 168D.07 — Fuel Decal Fee.
168D.07 FUEL DECAL FEE. The commissioner shall issue a decal or other identification to indicate compliance with the International Fuel Tax Agreement. The commissioner shall collect a fee for the decal or other identification in the amount established in section 168.12, subdivision 5. Decal or other identification fees paid to the commissioner under this section […]
Section 168D.08 — Motor Carrier Fuel Tax Returns.
168D.08 MOTOR CARRIER FUEL TAX RETURNS. Every motor carrier subject to the fuel tax shall, on or before the last day of April, July, October, and January, file with the commissioner, in the format and manner prescribed, tax returns of operations during the previous three months. History: 2002 c 371 art 2 s 9