Office of the Revisor of Statutes
Minnesota Statutes and Minnesota Rules Index (topics)
PETROLEUM PRODUCTS
Absorption gasoline, Minn. Statutes 2025 296A.01, 296A.07
Agricultural production, petroleum products used for, sales and use taxes, exemptions, Minn. Statutes 2025 297A.69
Bulk purchasers, reports given, ownership or storage facility changes, Minn. Rules 8125.1100
Bulk sales, defined, Minn. Rules 8125.0400, 8125.0600
Bulk storage facilities, refineries or terminals, exclusion from definition, Minn. Statutes 2025 296A.01
Byproducts
Generally, Minn. Statutes 2025 296A.01, 296A.07
Natural gas, see NATURAL GAS
Casinghead gasoline, Minn. Statutes 2025 296A.01, 296A.07
Condensation gasoline, Minn. Statutes 2025 296A.01, 296A.07
Confiscation of property, tax evasion, Minn. Rules 8125.0410
Dealers
Motor fuel taxes, credits, Minn. Rules 8125.0500
Payments to, tax refunds, gasoline destroyed by accident, Minn. Statutes 2025 296A.16
Records and record keeping, Minn. Statutes 2025 296A.19, 296A.23, Minn. Rules 8125.0600
Reports given, Minn. Statutes 2025 296A.15
Reports given, ownership or storage facility changes, Minn. Rules 8125.1100
State enforcement officers or employees acting as, Minn. Statutes 2025 296A.23
Definitions
Food code, Minn. Rules 4626.0020
Motor fuel taxes, Minn. Rules 8125.0300, 8125.0400, 8125.0600
Definitions, motor fuel taxes, Minn. Statutes 2025 296A.01
Delivery, prohibited deliveries, Minn. Statutes 2025 296A.22
Destruction by accident, motor fuel tax credits, Minn. Rules 8125.0500
Distribution, sale, or use rulemaking, Minn. Statutes 2025 296A.02
Distributors
Cancellation or nonrenewal of licenses, Minn. Statutes 2025 296A.061
Delinquent taxes, Minn. Statutes 2025 296A.21, 296A.22, 469.1733
Gasoline taxes, exemptions, Minn. Statutes 2025 296A.07
Generally, Minn. Statutes 2025 296A.03
Inspection fees, Minn. Statutes 2025 239.101
Licenses, Minn. Statutes 2025 296A.03, 296A.06, 296A.061, 296A.22
Motor fuel taxes, credits, Minn. Rules 8125.0500
Receivers, appointment, Minn. Statutes 2025 296A.22
Receiving products into state, Minn. Statutes 2025 296A.01
Records and record keeping, Minn. Statutes 2025 296A.19, 296A.23, Minn. Rules 8125.0400
Reports given, Minn. Statutes 2025 296A.15, 296A.23
Reports given, ownership or storage facility changes, Minn. Rules 8125.1100
Service of process on, license revocation hearings, notice, Minn. Statutes 2025 296A.06
State enforcement officers or employees acting as, Minn. Statutes 2025 296A.23
Suspension of licenses, contested hearings, Minn. Statutes 2025 296A.06
Violations and penalties, Minn. Statutes 2025 296A.06, 296A.22, 296A.23
Drip gasoline, Minn. Statutes 2025 296A.01, 296A.07
E30 and E50, Minn. Statutes 2025 239.77
E85
Energy content, Minn. Statutes 2025 296A.01
Gasoline taxes, Minn. Statutes 2025 296A.07, 296A.083
Inspections, specifications, Minn. Statutes 2025 239.761
Excise taxes, see MOTOR FUEL TAXES
Gasoline, see GASOLINE
Industrial production, petroleum products used for, sales and use taxes, exemptions, Minn. Statutes 2025 297A.68
Inspections
Administration Department, duties, Minn. Statutes 2025 239.75 to 239.80
Commerce Department, duties, Minn. Statutes 2025 239.75 to 239.80
Costs, recovery, Minn. Statutes 2025 239.101
Fees, Minn. Statutes 2025 239.101
Specifications, Minn. Statutes 2025 239.761
Invoices, seller-collected motor fuel taxes, Minn. Statutes 2025 296A.11
Jet fuel, see JET FUEL
Kerosene, see KEROSENE
Liquid petroleum products, see SPECIAL MOTOR FUEL
M85
Energy content, Minn. Statutes 2025 296A.01
Gasoline taxes, Minn. Statutes 2025 296A.07
Inspections, specifications, Minn. Statutes 2025 239.761
Manifests, Minn. Rules 8125.0200, 8125.0300
Manufacture, distributors' license, Minn. Statutes 2025 296A.03
Meter readings, special fuel, Minn. Rules 8125.0700
Mixtures not meeting state specifications, procedures, Minn. Rules 8125.0900
Motor fuel taxes, generally, see MOTOR FUEL TAXES
Motor vehicle fuels
Generally, see MOTOR VEHICLE FUEL
Taxes, see MOTOR FUEL TAXES
Natural gas, see NATURAL GAS
Oil, see OIL
Peat, see PEAT
Petroleum products terminals, Minn. Statutes 2025 296A.01
Petroleum replacement goals, Minn. Statutes 2025 239.7911
Petroleum residuals, Minn. Statutes 2025 296A.01
Petroleum tank fund, see under STATE FUNDS AND ACCOUNTS
Physical inventories
Distributors, Minn. Rules 8125.0400
Special fuel, Minn. Rules 8125.0700
Pipeline companies, see Petroleum products pipeline companies under PIPES AND PIPELINES
Poisonous or toxic materials, petroleum products defined as, food code, Minn. Rules 4626.0020
Receiving into state
Distributors' license, Minn. Statutes 2025 296A.03
Who may receive, Minn. Statutes 2025 296A.01
Withdrawal, Minn. Statutes 2025 296A.01
Records and record keeping
Access to records, generally, Minn. Rules 8125.1200
Dealers, Minn. Rules 8125.0600
Distributors, Minn. Rules 8125.0400
Special fuel, Minn. Rules 8125.0700
Refining, distributors' license, Minn. Statutes 2025 296A.03
Reporting requirements
Mixtures not meeting state specifications, Minn. Rules 8125.0900
Ownership or storage facility changes, Minn. Rules 8125.1100
Retail delivery fees, exemption, Minn. Statutes 2025 168E.05
Sales
Identical prices at all pumps, Minn. Statutes 2025 239.751
Inspection fees, Minn. Statutes 2025 239.101
Motor fuel taxes, see MOTOR FUEL TAXES
Prohibited sales, Minn. Statutes 2025 296A.22
Sales and use taxes, Minn. Rules 8130.5300
Sales and use taxes, exemptions, Minn. Statutes 2025 297A.68, 297A.69
Sales invoices
Dealers, Minn. Rules 8125.0600
Distributors, Minn. Rules 8125.0400
Special fuel, Minn. Rules 8125.0700
Special fuel, records and record keeping, Minn. Rules 8125.0700
Special fuels, see SPECIAL MOTOR FUEL
Terminal operators, deliveries and withdrawals, Minn. Rules 8125.0200
Terminals, Minn. Rules 8125.0200
Transmission through pipelines, sales and use taxes, Minn. Statutes 2025 297A.68
Transportation
Diverted shipments, reporting, Minn. Rules 8125.0300
Petroleum carriers, see under MOTOR CARRIERS
Truck transports, defined, Minn. Rules 8125.0300
Transportation, motor vehicles less than 26,000 pounds, Minn. Statutes 2025 169.781
Transporters, records, Minn. Statutes 2025 296A.19
Underground storage tanks, see under STORAGE TANKS
Violations and penalties
Dealers, false statements, Minn. Statutes 2025 296A.23
Distributors, Minn. Statutes 2025 296A.06, 296A.22, 296A.23
Prohibited sales, Minn. Statutes 2025 296A.22
State enforcement officers or employees, Minn. Statutes 2025 296A.23