296A.01 DEFINITIONS. Subdivision 1. Terms. Unless the language or context clearly indicates that a different meaning is intended, the terms used in this chapter and sections 239.75 to 239.80 have the meanings given them in this section. The petroleum product definitions and specifications are intended to match the definitions and specifications in sections 41A.09 and […]
296A.02 ADMINISTRATION. Subdivision 1. Enforcement responsibility. The commissioner of revenue shall enforce and administer the provisions of this chapter with the assistance of the commissioners of public safety, commerce, and transportation. Subd. 2. Powers of commissioner. The commissioner, or duly authorized agents, may conduct investigations, inquiries, and hearings under this chapter. In connection with such […]
296A.03 DISTRIBUTOR’S LICENSE. Subdivision 1. General rule. No person shall produce, manufacture, or refine petroleum products in this state, or receive, distribute, sell, or use in this state petroleum products which have not been received in this state by a licensed distributor, or in any manner act as a distributor as defined in section 296A.01 […]
296A.04 SPECIAL FUEL DEALER’S LICENSE; REQUIREMENTS. Subdivision 1. Application and fee. No person, except a licensed distributor, shall engage in the business of selling or delivering special fuel, upon which no tax has been imposed, as a special fuel dealer without having applied for and secured from the commissioner a special fuel dealer’s license. The […]
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 application shall be made in a form and manner prescribed by the commissioner and […]
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 give the person 30 days’ notice in writing, specifying the violations, and stating that based […]
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 tax return or report for at least one year; (2) the license holder has not reported any petroleum tax liability on the […]
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 is imposed on the first licensed distributor who received the product in […]
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, whether for compensation or not for compensation, and whether owned […]
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 Laws 2008, chapter 152, article 2; and (2) “surcharge” means the rate imposed […]
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 defined in section 296A.01, subdivision 7. Subd. 2. Jet fuel […]
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 vehicles or special fuel in licensed motor vehicles to know whether the […]
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 personally for the […]
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 subdivisions, but are in addition to […]
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 any fiduciary, that of the individual […]
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 manner prescribed by the commissioner, showing the […]
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 tank of a motor vehicle or of […]
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 commissioner. The claim shall set forth, among other things, the […]
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 vehicles in this state. Subd. 2. Motorboat. Approximately 1-1/2 percent of […]
