Skip to main content Skip to office menu Skip to footer
Capital Icon Minnesota Legislature

Office of the Revisor of Statutes

Minnesota Session Laws 2004 to 2025 Index (topics)

motor fuel taxes

Administration, Minn. Law 2017 1Sp c 1 art 16 s 32

ambulance services, Minn. Law 2005 1Sp c 3 art 6 s 10

Appeals, Minn. Law 2017 1Sp c 1 art 16 s 34

Aviation gasoline taxes, refunds, Minn. Law 2017 1Sp c 1 art 11 s 11, 23

Aviation gasoline taxes, sustainable aviation fuel, credits, Minn. Law 2023 c 68 art 3 s 1

Biodiesel fuels, definitions, Minn. Law 2007 c 62 s 2

Credits, sustainable aviation fuel, Minn. Law 2023 c 68 art 3 s 1, 2025 1Sp c 13 art 1 s 3

Definitions, Minn. Law 2008 c 297 art 1 s 53 to 2008 c 297 art 1 s 55, 2022 c 93 art 2 s 41

Definitions, generally, Minn. Law 2017 1Sp c 1 art 11 s 4 to 2017 1Sp c 1 art 11 s 6, 2017 1Sp c 1 art 14 s 5 to 2017 1Sp c 1 art 14 s 7

Definitions, technical correction, Minn. Law 2025 1Sp c 4 art 7 s 24 to 2025 1Sp c 4 art 7 s 26

Dyed fuel, Minn. Law 2014 c 308 art 11 s 5

Electricity sold as vehicle fuel taxes

Generally, Minn. Law 2025 1Sp c 8 art 2 s 76

Public charging station operators

Licenses, Minn. Law 2025 1Sp c 8 art 2 s 73 to 2025 1Sp c 8 art 2 s 75

Records and record keeping, Minn. Law 2025 1Sp c 8 art 2 s 77

Violations and penalties, Minn. Law 2025 1Sp c 8 art 2 s 78

Enforcement of law, state agencies, duties, Minn. Law 2025 1Sp c 8 art 2 s 72

Exemptions, electricity sold as vehicle fuel, Minn. Law 2025 1Sp c 8 art 2 s 76

Fuel decal fees, Minn. Law 2008 c 287 art 1 s 34

Fuels, standards, update, Minn. Law 2009 c 17 s 10 to 2009 c 17 s 15

Gasoline taxes

Computation of unrefunded tax, repeal, Minn. Law 2011 c 112 art 9 s 6

Credits, Minn. Law 2023 c 68 art 3 s 1

Debt service surcharge, Minn. Law 2023 c 64 art 19 s 3

Debt service surcharge, apportionment, Minn. Law 2011 c 112 art 9 s 1, 2

Exemptions, Minn. Law 2017 1Sp c 1 art 11 s 7

Forest road use, revenue, Minn. Law 2011 c 112 art 9 s 3

Imposition, Minn. Law 2017 1Sp c 1 art 14 s 8

Posting at pump, Minn. Law 2017 c 94 art 8 s 9

Rate, Minn. Law 2023 c 68 art 3 s 22

Gasoline taxes, exemptions, transportation and health care providers, Minn. Law 2012 c 287 art 3 s 48

Internal Revenue Code, citation update, Minn. Law 2008 c 366 art 11 s 18

Jet fuel, Minn. Law 2013 c 143 art 5 s 2

License fees, Minn. Law 2008 c 287 art 1 s 33

Lower income motor fuels tax credit, Minn. Law 2008 c 152 art 3 s 2

Motor carriers fuel taxes, technical changes, Minn. Law 2011 c 76 art 1 s 22, 23

motorboat gasoline, Minn. Law 2005 1Sp c 1 art 2 s 144

Orders, penalties, abatement, Minn. Law 2017 1Sp c 1 art 16 s 33

Penalties

Failure to pay, Minn. Law 2013 c 143 art 18 s 16

Interest on, Minn. Law 2013 c 143 art 18 s 17

penalties, abatement, Minn. Law 2005 c 151 art 8 s 3

Rate, inflation adjustment, Minn. Law 2023 c 68 art 3 s 22, 23

Refunds, aviation gasoline taxes, Minn. Law 2017 1Sp c 1 art 11 s 11

Refunds, graduated basis, Minn. Law 2013 c 143 art 5 s 3

Revenues, depositing, special motor fuel taxes, Minn. Law 2017 c 93 art 2 s 145

Revisor's corrections, Minn. Law 2014 c 275 art 1 s 95

Special motor fuel, rate increase

Generally, Minn. Law 2008 c 152 art 3 s 5

Transition provisions, Minn. Law 2008 c 152 art 3 s 6

Special motor fuel taxes

Computation of unrefunded tax, repeal, Minn. Law 2011 c 112 art 9 s 6

Credits, Minn. Law 2023 c 68 art 3 s 1

Debt service surcharge, Minn. Law 2023 c 64 art 19 s 3

Debt service surcharge, apportionment, Minn. Law 2011 c 112 art 9 s 1, 2

Forest road use, revenue, Minn. Law 2011 c 112 art 9 s 3

Inflation adjustment, Minn. Law 2023 c 68 art 3 s 23

Special motor fuel taxes, credits, Minn. Law 2025 1Sp c 13 art 1 s 3

Special motor fuel taxes, generally, Minn. Law 2017 1Sp c 1 art 11 s 8

Taxpayer receipt, Minn. Law 2023 c 64 art 15 s 3, 27

Violations and penalties, collateral sanctions, repealed, Minn. Law 2024 c 123 art 4 s 22

Violations and penalties, distributors, license suspension, Minn. Law 2025 1Sp c 8 art 2 s 74