Section 296A.17 — Aviation Refund.
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 […]
Section 296A.18 — Apportionment Of Tax; Deposit Of Proceeds.
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 […]
Section 296A.19 — Required Records.
296A.19 REQUIRED RECORDS. Subdivision 1. Retention. All distributors, dealers, special fuel dealers, bulk purchasers, dealers of aviation gasoline, and all users of special fuel shall keep a true and accurate record of all purchases, transfers, sales, and use of petroleum products and special fuel, including copies of all sales tickets issued, in a form and […]
Section 296A.21 — Statute Of Limitations.
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 otherwise provided in this section, the amount of taxes assessable must be assessed within 3-1/2 years after the […]
Section 296A.22 — Nonpayment Of Tax; Civil Penalties.
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, fees, and penalty shall bear […]
Section 296A.23 — Criminal Penalties.
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 this chapter, is guilty of a gross misdemeanor. Subd. 2. Willful evasion. A person who […]
Section 296A.24 — Contraband.
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 special fuel. Any untaxed motor vehicle fuel that is received by a person other […]
Section 296A.26 — Judicial Review; Appeal To Tax Court.
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 Tax Court in the manner provided under […]
Section 296A.15 — Payment Of Tax.
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 […]
Section 296A.16 — Refund Or Credit.
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 […]