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 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

Dealers

Payments to, tax refunds, gasoline destroyed by accident, Minn. Statutes 2025 296A.16

Records and record keeping, Minn. Statutes 2025 296A.19, 296A.23

Reports given, Minn. Statutes 2025 296A.15

State enforcement officers or employees acting as, Minn. Statutes 2025 296A.23

Definitions, motor fuel taxes, Minn. Statutes 2025 296A.01

Delivery, prohibited deliveries, Minn. Statutes 2025 296A.22

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

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

Reports given, Minn. Statutes 2025 296A.15, 296A.23

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

Manufacture, distributors' license, Minn. Statutes 2025 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 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

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

Receiving into state

Distributors' license, Minn. Statutes 2025 296A.03

Who may receive, Minn. Statutes 2025 296A.01

Withdrawal, Minn. Statutes 2025 296A.01

Refining, distributors' license, Minn. Statutes 2025 296A.03

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, exemptions, Minn. Statutes 2025 297A.68, 297A.69

Special fuels, see SPECIAL MOTOR FUEL

Terminal operators, notices of unavailable fuels, Minn. Statutes 2025 239.754

Transmission through pipelines, sales and use taxes, Minn. Statutes 2025 297A.68

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