2000 Minnesota Statutes

     296A.27 Road tax; motor carrier; reciprocity. 

    Subdivision 1.    Definitions.  As used in this section: 

    (a) "Commercial motor vehicle" means a motor vehicle used, 
 designed, or maintained for transportation of persons or 
 property that: 

    (1) has two axles and a gross vehicle weight or registered 
 gross vehicle weight exceeding 26,000 pounds; 

    (2) has three or more axles regardless of weight; or 

    (3) is used in combination, when the weight of such 
 combination exceeds 26,000 pounds gross vehicle or registered 
 gross vehicle weight.  "Commercial motor vehicle" does not 
 include recreational vehicles. 

    (b) "Highway" means the lines of every way publicly 
 maintained when part of the highway is open for the public to 
 travel on. 

    (c) "Motor carrier" means a person who operates or causes 
 to be operated a commercial motor vehicle on a highway in this 
 state. 

    (d) "Motor fuel" means a liquid, regardless of its 
 composition or properties, used to propel a motor vehicle. 

    (e) "Operation" means operation of commercial motor 
 vehicles whether loaded or empty, whether for compensation or 
 not for compensation, and whether owned by or leased to the 
 motor carrier who operates them or causes them to be operated. 

    Subd. 2.    Refund on fuel used in other state.  Every 
 person regularly or habitually operating motor vehicles upon the 
 public highways of any other state or states and using in said 
 motor vehicles gasoline or special fuel purchased or obtained in 
 this state, shall be allowed a credit or refund equal to the tax 
 on said gasoline or special fuel paid or special fuel actually 
 used in the other state or states.  No credit or refund shall be 
 allowed under this subdivision for taxes paid to any state which 
 imposes a tax upon gasoline or special fuel purchased or 
 obtained in this state and used on the highways of such other 
 state, and which does not allow a similar credit or refund for 
 the tax paid to this state on gasoline or special fuel purchased 
 or acquired in such other state and used on the highways of this 
 state.  Every person claiming a credit or refund under this 
 subdivision shall file a claim in the form and manner prescribed 
 by the commissioner or take the credit on a subsequent tax 
 return within one year of the last day of the month following 
 the end of the quarter when the overpayment occurred. 

    Subd. 3.    Reciprocal agreement.  The commissioner of 
 public safety or the commissioner of revenue may enter into 
 reciprocal agreements with the appropriate officials of any 
 other state under which either commissioner may waive all or any 
 part of the requirements imposed by this section upon those who 
 use in Minnesota gasoline or other motor vehicle fuel upon which 
 the tax has been paid to such other state, provided that the 
 officials of such other state grant equivalent privileges with 
 respect to gasoline or other motor vehicle fuel used in such 
 other state but upon which the tax has been paid to the state of 
 Minnesota.  The commissioner of public safety or the 
 commissioner of revenue may enter into reciprocal agreements 
 with the appropriate officials of other states, exempting 
 vehicles licensed in such other states from the license and use 
 tax provisions contained in this section, which otherwise would 
 apply to vehicles licensed by such other state, provided that 
 such other state grant equivalent privileges with respect to 
 vehicles licensed by the state of Minnesota. 

    Subd. 4.    Road tax imposed.  (a) Every motor carrier 
 shall pay a road tax calculated on the amount of motor fuel 
 consumed in the motor carrier's operations on highways within 
 this state.  The tax shall be at the same rate as the tax 
 applicable to the purchase of the same motor fuel within this 
 state. 

    (b) The amount of motor fuel consumed in the operations of 
 any motor carrier on highways within this state shall be 
 determined by dividing the miles traveled within the state of 
 Minnesota by the average miles per gallon.  The average miles 
 per gallon shall be determined by dividing the miles traveled 
 within and without the state by the total motor fuel consumed 
 within and without the state. 

    Subd. 5.    Exemptions.  Nothing in this section shall 
 apply to: 

    (1) any commercial motor vehicle or vehicles operated by 
 this state, any subdivision thereof, the United States, or any 
 agency of two or more states or of states and the United States 
 in which this state participates; 

    (2) any school bus as defined by the laws of this state 
 operated by, for, or on behalf of a state or any subdivision 
 thereof; or 

    (3) any motor vehicle bearing Minnesota base license plates.

    Subd. 6.    Motor carrier license.  (a) No motor carrier 
 may operate a commercial motor vehicle upon the highways of this 
 state unless and until issued a license under this section or 
 until the motor carrier has obtained a trip permit or temporary 
 authorization as provided in this section. 

    (b) A license shall be issued to any responsible person 
 qualifying as a motor carrier who makes application therefor and 
 who pays to the commissioner, at the time thereof, a license fee 
 of $30.  The license is valid for a period of up to two years or 
 until revoked by the commissioner or until surrendered by the 
 motor carrier.  All outstanding licenses will expire on March 31 
 of each even-numbered year and may be renewed upon application 
 to the commissioner and payment of the $30 fee.  The license, 
 photocopy, or electrostatic copy of it, shall be carried in the 
 cab of every commercial motor vehicle while it is being operated 
 in Minnesota by a licensed motor carrier. 

    Subd. 7.    Revocation of motor carrier license.  
 Notwithstanding the provisions of section 296A.06, if a motor 
 carrier fails to file three consecutive road tax reports, the 
 commissioner, by certified mail sent to the address on the last 
 report, shall notify the motor carrier of the commissioner's 
 intention to revoke the license and of the motor carrier's right 
 to request a hearing under section 296A.06.  If no request for a 
 hearing is received within 30 days of the notice, the license 
 may be revoked by the commissioner.  

    Subd. 8.    Motor carrier reports.  Every motor carrier 
 subject to the road tax shall, on or before the last day of 
 April, July, October, and January, file with the commissioner in 
 the form and manner prescribed by the commissioner, reports of 
 operations during the previous three months, and such other 
 reports as the commissioner may deem necessary.  The 
 commissioner may exempt from the quarterly reporting 
 requirements of this section those motor carriers whose mileage 
 is all or substantially all and those motor carriers whose 
 mileage is minimal within this state, or states with which 
 Minnesota has reciprocity, and require in such instances an 
 annual report reflecting the operations of the carrier during 
 the previous year along with payment of any taxes due.  Each 
 report shall contain a confession of judgment for the amount of 
 the tax shown due thereon to the extent not timely paid.  

    Subd. 9.    Motor carrier records.  (a) Every motor 
 carrier shall keep such records as may be necessary for the 
 administration of this section and for the reporting and 
 justification of the amount of tax liability pursuant hereto.  
 The records shall be kept in such form as the commissioner 
 reasonably may prescribe.  All such records shall be safely 
 preserved for a period of three years in such manner as to 
 ensure their security and availability for inspection by the 
 commissioner.  Upon application in writing stating the reasons 
 therefor, the commissioner may consent to the destruction of 
 such records at an earlier time if the commissioner has 
 completed an audit of the records in question. 

    (b) The commissioner or authorized agents or 
 representatives shall have the right at any reasonable time to 
 inspect the books and records of any motor carrier subject to 
 the tax imposed by this chapter. 

    Subd. 10.    Evidence.  In the absence of records 
 showing the number of miles actually operated per gallon of 
 motor fuel, it shall be presumed that one gallon of motor fuel 
 was consumed for every four miles traveled. 

    Subd. 11.    Leased commercial motor vehicle.  (a) 
 Except as otherwise provided in this section, every commercial 
 motor vehicle leased to a motor carrier shall be subject to the 
 provisions of this section and rules in force pursuant hereto, 
 to the same extent and in the same manner as commercial motor 
 vehicles owned by such carrier. 

    (b) A lessor of commercial motor vehicles may be deemed a 
 motor carrier with respect to such vehicles leased to others by 
 the lessor and motor fuel consumed thereby, if the lessor 
 supplies or pays for the motor fuel consumed by such vehicles or 
 makes rental or other charges calculated to include the cost of 
 such fuel.  Any lessee motor carrier may exclude the leased 
 commercial motor vehicles from reports and liabilities under 
 this section, but only if the commercial motor vehicles in 
 question have been leased from a lessor who is a motor carrier 
 under this section. 

    (c) The provisions of paragraphs (a) and (b) of this 
 subdivision shall govern the primary liability under this 
 section of lessors and lessees of commercial motor vehicles.  If 
 a lessor or lessee primarily liable fails, in whole or in part, 
 to discharge liability, such failing party and the other lessor 
 or lessee party to the transaction shall be jointly and 
 severally responsible and liable for compliance with the 
 provisions of this section and for the payment of any tax due, 
 provided that the aggregate of any taxes collected by this state 
 shall not exceed the total amount or amounts of taxes due on 
 account of the transactions in question and such costs and 
 penalties, if any, as may be imposed. 

    Subd. 12.    Motor carrier trip permit; temporary 
 authorization.  (a) A motor carrier may obtain a trip permit 
 which authorizes an unlicensed motor carrier to operate a 
 commercial motor vehicle in Minnesota for a period of five 
 consecutive days beginning and ending on the dates specified on 
 the face of the permit.  The fee for the permit is $25.  Fees 
 for trip permits are in lieu of the road tax otherwise 
 assessable against the motor carrier on account of the 
 commercial motor vehicle operating therewith, and no reports of 
 mileage are required with respect to the vehicle.  The above 
 permit shall be issued in lieu of license if in the course of 
 operations a motor carrier operates on Minnesota highways no 
 more than three times in any one calendar year.  

    (b) Whenever the commissioner is satisfied that unforeseen 
 or uncertain circumstances have arisen which requires a motor 
 carrier to operate in this state a commercial motor vehicle for 
 which neither a trip permit under paragraph (a) nor a license 
 under this section has yet been obtained, and if the 
 commissioner is satisfied that prohibition of that operation 
 would cause undue hardship, the commissioner may provide the 
 motor carrier with temporary authorization for the operation of 
 the vehicle.  A motor carrier receiving temporary authorization 
 under this subdivision shall perfect the same either by 
 obtaining a trip permit or a license, as the case may be, for 
 the vehicle at the earliest practicable time. 

    Subd. 13.    Cooperative audit.  The commissioner may 
 make arrangements with the commissioner of transportation and 
 may enter into agreements with the appropriate authorities of 
 other states having statutes similar to this act for the 
 cooperative audit of motor carriers' reports and returns.  In 
 performing any such audit, or part thereof, the officers and 
 employees of the other state or states shall be deemed 
 authorized agents of this state for such purpose, and such 
 audits, or parts thereof, shall have the same effect as similar 
 audits, or parts thereof, when made by the commissioner. 

    Subd. 14.    Action to avoid tax.  If the commissioner 
 ascertains that a person designs quickly to depart from this 
 state, or to remove therefrom the person's property, or any 
 property used by the person in operations subject to this 
 section, or to discontinue business, or to do any other act 
 tending to prejudice or render wholly or partly ineffectual 
 proceedings to assess or collect the tax, whereby it becomes 
 important that such proceedings be brought without delay, the 
 commissioner may immediately make an assessment of tax estimated 
 to be due, whether or not any report is then due by law, and may 
 proceed under such assessment to collect the tax, or compel 
 security for the same, and thereupon shall cause notice of such 
 finding to be given to such motor carrier, together with a 
 demand for an immediate payment of such tax.  The commissioner 
 or agent is also authorized to impound motor vehicles of persons 
 in violation of this section.  Such vehicle shall be released 
 either upon payment of all taxes, penalties and interest that 
 may be due, or depositing a bond or security to assure the 
 payment of said taxes, penalties, and interest. 

    Subd. 15.    Enforcement powers.  (a) The commissioner 
 is authorized and directed to enforce the provisions of this 
 section.  In addition, the commissioner of public safety is 
 authorized and directed to use the Minnesota state patrol to 
 assist in the enforcement of the provisions of this section and 
 the commissioner of transportation is authorized and directed to 
 enforce the provisions of subdivisions 6 and 12 as provided in 
 section 221.221. 

    (b) The officers of the Minnesota state patrol shall in 
 addition to all other powers granted to them by Minnesota 
 Statutes have the power of making arrests, service of process, 
 and appearing in court in all matters and things relating to 
 this section and the administration and enforcement thereof. 

    Subd. 16.    Rules.  The commissioner may, from time to 
 time, issue, amend, and revise such rules as may be necessary 
 for the effective enforcement of this section. 

    Subd. 17.    Commissioner may waive requirements.  The 
 commissioner is empowered to suspend the enforcement of this 
 section if the cost of administration thereof exceeds the tax 
 revenue produced therefrom. 

    HIST: 1998 c 299 s 27