PETROLEUM PRODUCTS

Absorption gasoline, Minn. Statutes 2005 296A.01, 296A.07

Agricultural production, petroleum products used for

Sales and use taxes, exemptions, Minn. Statutes 2005 297A.69

Bulk storage facilities

Refineries or terminals, exclusion from definition, Minn. Statutes 2005 296A.01

Byproducts

Generally, Minn. Statutes 2005 296A.01, 296A.07

Natural gas, see NATURAL GAS

Casinghead gasoline, Minn. Statutes 2005 296A.01, 296A.07

Condensation gasoline, Minn. Statutes 2005 296A.01, 296A.07

Dealers

Payments to, tax refunds, gasoline destroyed by accident, Minn. Statutes 2005 296A.16

Records and record keeping, Minn. Statutes 2005 296A.19, 296A.23

Reports given, Minn. Statutes 2005 296A.15

State enforcement officers or employees acting as, Minn. Statutes 2005 296A.23

Definitions, motor fuel taxes, Minn. Statutes 2005 296A.01

Delivery, prohibited deliveries, Minn. Statutes 2005 296A.22

Distribution, sale, or use

Rulemaking, Minn. Statutes 2005 296A.02

Distributors

Agents, service of process, Minn. Statutes 2005 296A.03

Delinquent taxes, Minn. Statutes 2005 296A.21, 296A.22, 469.1733

Financial statements, Minn. Statutes 2005 296A.03

Inspection fees, Minn. Statutes 2005 239.101

Licenses, Minn. Statutes 2005 296A.03, 296A.06, 296A.22

Notice given, sale, disposal, or discontinuance of business, Minn. Statutes 2005 296A.03

Receivers, appointment, Minn. Statutes 2005 296A.22

Receiving products into state, Minn. Statutes 2005 296A.01

Records and record keeping, Minn. Statutes 2005 296A.19, 296A.23

Reports given, Minn. Statutes 2005 296A.15, 296A.23

Security, Minn. Statutes 2005 296A.03

Service of process on, license revocation hearings, notice, Minn. Statutes 2005 296A.06

State enforcement officers or employees acting as, Minn. Statutes 2005 296A.23

Surety bonds, Minn. Statutes 2005 296A.03

Violations and penalties, Minn. Statutes 2005 296A.06, 296A.22, 296A.23

Drip gasoline, Minn. Statutes 2005 296A.01, 296A.07

E85

Energy content, Minn. Statutes 2005 296A.01

Gasoline taxes, Minn. Statutes 2005 296A.07

Inspections, specifications, Minn. Statutes 2005 239.761

Excise taxes, see MOTOR FUEL TAXES

Gasoline, see GASOLINE

Industrial production, petroleum products used for

Sales and use taxes, exemptions, Minn. Statutes 2005 297A.68

Inspections

Administration Department, duties, Minn. Statutes 2005 239.75 to 239.80

Commerce Department, duties, Minn. Statutes 2005 239.75 to 239.80

Costs, recovery, Minn. Statutes 2005 239.101

Fees, Minn. Statutes 2005 239.101

Specifications, Minn. Statutes 2005 239.761

Invoices, seller-collected motor fuel taxes, Minn. Statutes 2005 296A.11

Jet fuel, see JET FUEL

Kerosene, see KEROSENE

Liquid petroleum products, see SPECIAL MOTOR FUEL

M85

Energy content, Minn. Statutes 2005 296A.01

Gasoline taxes, Minn. Statutes 2005 296A.07

Inspections, specifications, Minn. Statutes 2005 239.761

Manufacture, distributors' license, Minn. Statutes 2005 296A.03

Motor fuel taxes, generally, see MOTOR FUEL TAXES

Natural gas, see NATURAL GAS

Oil, see OIL

Peat, see PEAT

Petroleum products terminals, Minn. Statutes 2005 296A.01

Petroleum replacement goals, Minn. Statutes 2005 239.7911

Petroleum residuals, Minn. Statutes 2005 296A.01

Petroleum tank fund, see under STATE FUNDS AND ACCOUNTS

Pipeline companies, see Petroleum products pipeline companies under PIPES AND PIPELINES

Receiving into state

Distributors' license, Minn. Statutes 2005 296A.03

Who may receive, Minn. Statutes 2005 296A.01

Withdrawal, Minn. Statutes 2005 296A.01

Refining, distributors' license, Minn. Statutes 2005 296A.03

Sales

Inspection fees, Minn. Statutes 2005 239.101

Motor fuel taxes, see MOTOR FUEL TAXES

Prohibited sales, Minn. Statutes 2005 296A.22

Sales and use taxes, exemptions, Minn. Statutes 2005 297A.68, 297A.69

Special fuels, see SPECIAL MOTOR FUEL

Transmission through pipelines

Sales and use taxes, Minn. Statutes 2005 297A.68

Transportation

Motor vehicles less than 26,000 pounds, Minn. Statutes 2005 169.781

Transporters, records, Minn. Statutes 2005 296A.19

Underground storage, see under STORAGE TANKS

Violations and penalties

Dealers, false statements, Minn. Statutes 2005 296A.23

Distributors, Minn. Statutes 2005 296A.06, 296A.22, 296A.23

Prohibited sales, Minn. Statutes 2005 296A.22

State enforcement officers or employees, Minn. Statutes 2005 296A.23