1997 Minnesota Statutes

     296.035 Credit for rerefined waste oil. 

    A licensed distributor or a special fuel dealer, either of 
 which elects to pay the tax under section 296.12, subdivision 3, 
 at the time special fuel is sold or delivered into the supply 
 tank of a licensed motor vehicle, is allowed a credit of ten 
 cents per gallon for each gallon of rerefined waste oil sold or 
 delivered into the supply tank of a licensed motor vehicle.  A 
 credit of ten cents per gallon is allowed a licensed distributor 
 or special fuel dealer for each gallon of rerefined waste oil 
 delivered into the storage tank of a retail service station 
 operated by the distributor or a special fuel dealer, if either 
 the distributor or special fuel dealer does not elect to pay the 
 tax under section 296.12, subdivision 3, at the time special 
 fuel is sold or delivered into the supply tank of a licensed 
 motor vehicle.  Bulk purchasers are allowed a credit of ten 
 cents per gallon for each gallon of rerefined waste oil that is 
 purchased by them and used in a licensed motor vehicle. 

    HIST: 1993 c 375 art 9 s 20; 1994 c 465 art 1 s 35