Section 296A.01 — Definitions.
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 […]
Section 296A.02 — Administration.
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 […]
Section 296A.03 — Distributor’s License.
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 […]
Section 296A.04 — Special Fuel Dealer’s License; Requirements.
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 […]
Section 296A.05 — Bulk Purchaser’s License; Requirements.
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 […]
Section 296A.06 — Revocation Of License, Permit, Or Certificate; Suspension Of License.
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 […]