1997 Minnesota Statutes

     296.20 Gasoline taxes in lieu of other taxes. 

    Gasoline excise taxes shall be in lieu of all other taxes 
 imposed upon the business of selling or dealing in gasoline, 
 whether imposed by the state or by any of its political 
 subdivisions, but shall be in addition to all ad valorem taxes 
 now imposed by law.  Nothing in sections 296.01 to 296.421 shall 
 be construed as prohibiting the governing body of any city of 
 this state from licensing and regulating such business wherever 
 authority therefor is, or may hereafter be, conferred by state 
 law or city charter. 

    HIST: (2720-82) 1925 c 297 s 13; 1941 c 495 s 18; 1949 c 143 s 
 15; 1973 c 123 art 5 s 7; 1980 c 509 s 121