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 […]
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, […]
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
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 […]
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 […]
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 […]
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 […]
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
168D.09 CREDIT OR REFUND. Under this section, the commissioner shall allow a credit or refund to a motor carrier for taxes paid to any member jurisdiction that imposes a tax upon motor fuel purchased or obtained in Minnesota and member jurisdictions and used on the highways of Minnesota and other member jurisdictions. Every motor carrier […]
168D.10 MOTOR CARRIER RECORDS. Subdivision 1. Maintenance. Every motor carrier shall maintain records to substantiate information reported on the required tax returns. The records must be kept in a format prescribed by the commissioner. Subd. 2. Preservation. Records must be preserved for four years from the tax return due date or filing date, whichever is […]
168D.11 AUDITING AND REPORTING. Subdivision 1. Authority and obligation. The commissioner has the right and obligation to audit the records of persons based in Minnesota to determine if the motor fuel taxes due each jurisdiction are properly reported and paid, with authority to assess proper tax liability with applicable penalty and interest. Subd. 2. Reporting […]
168D.12 MOTOR CARRIER TEMPORARY FUEL PERMIT. A motor carrier may obtain a trip permit that authorizes an unlicensed motor carrier to operate a qualified motor vehicle in Minnesota for five consecutive days beginning and ending on the dates specified on the face of the permit. The fee for the permit is $25. The permit must […]
168D.13 ACTION TO AVOID OR EVADE FUEL TAX. Subdivision 1. Determination and assessment. If the commissioner ascertains that a motor carrier acts to obstruct or make ineffectual proceedings to assess or collect the road taxes due, the commissioner may immediately make an assessment of tax estimated to be due, whether or not any report is […]
168D.14 ENFORCEMENT POWERS. Subdivision 1. Commissioner of public safety. The commissioner is authorized and directed to enforce this chapter. In addition, the commissioner of public safety is authorized and directed to use the Minnesota State Patrol to assist in the enforcement of this chapter. Subd. 2. Commissioner of transportation. The commissioner of transportation is authorized […]
168D.15 DELINQUENT FILING OR PAYMENT. If a motor carrier licensed under this section is delinquent in either filing or paying the International Fuel Tax Agreement (IFTA) report or billing for more than 30 days, or paying the international registration plan billing under section 168.187 for more than 30 days, the motor carrier, after ten days’ […]
168D.16 TRANSFERRING FUNDS TO PAY DELINQUENT FEE. If a motor carrier licensed under this chapter is delinquent in either filing or paying the International Fuel Tax Agreement (IFTA) report or billing for more than 30 days, or paying the international registration plan billing under section 168.187 for more than 30 days, the commissioner shall authorize […]
168D.17 EXEMPTIONS. This chapter does not apply to recreational vehicles as defined in section 168.002. History: 2002 c 371 art 2 s 18; 2006 c 212 art 1 s 23
168D.18 RULES. The commissioner may adopt rules relating to the administration and enforcement of this chapter. History: 2002 c 371 art 2 s 19
