Section 296A.061 — Cancellation Or Nonrenewal Of Licenses.
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 […]
Section 296A.07 — Gasoline Tax.
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 […]
Section 296A.08 — Special Fuel Tax.
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 […]
Section 296A.083 — Debt Service Surcharge.
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 […]
Section 296A.09 — Aviation Tax.
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is imposed an excise tax, at the rate of five cents per gallon on all aviation gasoline received, sold, stored, or withdrawn from storage in this state.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 […]
Section 296A.10 — Liability For Unpaid Tax.
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 […]
Section 296A.11 — Seller May Collect Tax.
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 […]
Section 296A.12 — Gasoline And Special Fuel Tax In Lieu Of Other Taxes.
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 […]
Section 296A.13 — Personal Liability For Tax.
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
Section 296A.14 — Tax As Personal Debt Of Fiduciary.
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 […]