Minnesota · statute · Minn. Stat. ch. 296A · 28 active provisions
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 specifica…
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 investigat…
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 w…
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 application sha…
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 shall be accomp…
Subdivision 1. General. On or after July 1, 2027, a person may not act as a public charging station operator without having been licensed by the commissioner as a public charging station operator. Subd. 2. Qualifications. (a) Upon application to the commissioner, the commissioner must issue a public charging station op…
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 upon such violations the com…
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 or other tax return or report for at least one year; (2) the license holder has not reported any petroleum or other tax liability on the license holder's returns or re…
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 p…
Subdivision 1. Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) "Electric utility" has the meaning given in section 216B.38, subdivision 5. (c) "Legacy charger" means a public charging station in operation before October 1, 2023, that does not utilize electric vehicle supp…
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 by or…
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 impose…
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 and spec…
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 tax ha…
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 purpose of producing or generating power for propelli…
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 all ad valorem taxes now imposed by law. Nothing in this chapter is constru…
Liability for payment of taxes under this chapter includes a responsible person or entity described in the personal liability provisions of section 270C.56.
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 in the individual's official or fiduciary cap…
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 number of gallon…
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 an aircraft; (2) sold to the United Sta…
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 to…
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 all gasoline receiv…
Subdivision 1. Retention. (a) All distributors, dealers, special fuel dealers, bulk purchasers, dealers of aviation gasoline, and all users of special fuel must 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 issue…
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 as…
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 interest at the rate specified in section 270C.40 until pa…