1998 Minnesota Statutes

     296A.28 Fuel tax compact. 

    Subdivision 1.    Authority.  The commissioner of public 
 safety has the powers granted to the commissioner of revenue 
 under section 296A.27.  The commissioner of public safety may 
 enter into an agreement or arrangement with the duly authorized 
 representative of another state or make an independent 
 declaration, granting to owners of vehicles properly registered 
 or licensed in another state, benefits, privileges, and 
 exemptions from paying, wholly or partially, fuel taxes, fees, 
 or other charges imposed for operating the vehicles under the 
 laws of Minnesota.  The agreement, arrangement, or declaration 
 may impose terms and conditions consistent with Minnesota laws. 

    Subd. 2.    Reciprocal privileges and treatment.  An 
 agreement or arrangement must be in writing and provide that 
 when a vehicle properly licensed for fuel in the state of 
 Minnesota is operated on highways of the other state, it must 
 receive exemptions, benefits, and privileges of a similar kind 
 or to a similar degree as are extended to a vehicle properly 
 licensed for fuel in that state, when operated in the state of 
 Minnesota.  A declaration must be in writing and must 
 contemplate and provide for mutual benefits, reciprocal 
 privileges, or equitable treatment of the owner of a vehicle 
 registered for fuel in Minnesota and the other state.  In the 
 judgment of the commissioner of public safety, an agreement, 
 arrangement, or declaration must be in the best interest of 
 Minnesota and its citizens and must be fair and equitable 
 regarding the benefits that the agreement brings to the economy 
 of Minnesota. 

    Subd. 3.    Compliance with Minnesota laws.  Agreements, 
 arrangements, and declarations made under authority of this 
 section must contain a provision specifying that no fuel 
 license, or exemption issued or accruing under the license, 
 excuses the operator or owner of a vehicle from compliance with 
 Minnesota laws. 

    Subd. 4.    Exchange of information.  The commissioner 
 of public safety may make arrangements or agreements with the 
 commissioner of transportation and other states to exchange 
 information for audit and enforcement activities in connection 
 with fuel tax licensing.  The filing of fuel tax returns under 
 this section is subject to the rights, terms, and conditions 
 granted or contained in the applicable agreement or arrangement 
 made by the commissioner under the authority of this section. 

    Subd. 5.    Base state fuel compact.  The commissioner 
 of public safety may ratify and effectuate the international 
 fuel tax agreement or other fuel tax agreement.  The 
 commissioner's authority includes, but is not limited to, 
 collecting fuel taxes due, issuing fuel licenses, issuing 
 refunds, conducting audits, assessing penalties and interest, 
 issuing fuel trip permits, issuing decals, and suspending or 
 denying licensing. 

    Subd. 6.    Minnesota-based interstate carriers.  
 Notwithstanding the exemption contained in section 296A.27, 
 subdivision 5, as the commissioner of public safety enters into 
 interstate fuel tax compacts requiring base state licensing and 
 filing and eliminating filing in the nonresident compact states, 
 the Minnesota-based motor vehicles registered under section 
 168.187 will be required to license under the fuel tax compact 
 in Minnesota.  

    Subd. 7.    Delinquent filing or payment.  If a fleet 
 owner licensed under this section is delinquent in either filing 
 or paying the international fuel tax agreement reports for more 
 than 30 days, or paying the international registration plan 
 billing under section 168.187 for more than 30 days, the fleet 
 owner, after ten days' written notice, is subject to suspension 
 of the apportioned license plates and the international fuel tax 
 agreement license. 

    Subd. 8.    Transferring funds to pay delinquent fee.  
 If a fleet owner licensed under this section is delinquent in 
 either filing or paying the international fuel tax agreement 
 reports for more than 30 days, or paying the international 
 registration plan billing under section 168.187 for more than 30 
 days, the commissioner may authorize any credit in either the 
 international fuel tax agreement account or the international 
 registration plan account to be used to offset the liability in 
 either the international registration plan account or the 
 international fuel tax agreement account.  

    Subd. 9.    Fuel compact fees.  License fees paid to the 
 commissioner of public safety under the international fuel tax 
 agreement must be deposited in the highway user tax distribution 
 fund.  The commissioner shall charge the fuel license fee of $30 
 established under section 296A.27, subdivision 6, in annual 
 installments of $15, and an annual application filing fee of $13 
 for quarterly reporting of fuel tax. 

    Subd. 10.    Fuel decal fee.  The commissioner of public 
 safety may issue and require the display of a decal or other 
 identification to show compliance with subdivision 5.  The 
 commissioner may charge a fee to cover the cost of issuing the 
 decal or other identification.  Decal fees paid to the 
 commissioner under this subdivision must be deposited in the 
 highway user tax distribution fund. 

    HIST: 1998 c 299 s 28