239.101 Inspection fees.
Subdivision 1. Fee setting and cost recovery. The department shall recover the amount appropriated to the weights and measures program through revenue from two separate fee systems under subdivisions 2 and 3, and according to the fee-setting and cost-recovery requirements in subdivisions 4, 5, and 6.
Subd. 2. Weights and measures fees. The director shall charge a fee to the owner for inspecting and testing weights and measures, providing metrology services and consultation, and providing petroleum quality assurance tests at the request of a licensed distributor. Money collected by the director must be paid into the state treasury and credited to the state general fund.
Subd. 3. Petroleum inspection fee. (a) An inspection fee is imposed (1) on petroleum products when received by the first licensed distributor, and (2) on petroleum products received and held for sale or use by any person when the petroleum products have not previously been received by a licensed distributor. The petroleum inspection fee is 85 cents for every 1,000 gallons received. The commissioner of revenue shall collect the fee. The revenue from the fee must first be applied to cover the amounts appropriated for petroleum product quality inspection expenses, for the inspection and testing of petroleum product measuring equipment, and for petroleum supply monitoring under chapter 216C.
(b) The commissioner of revenue shall credit a person for inspection fees previously paid in error or for any material exported or sold for export from the state upon filing of a report as prescribed by the commissioner of revenue.
(c) The commissioner of revenue may collect the inspection fee along with any taxes due under chapter 296A.
Subd. 4. Reviewing weights and measures fees. The department shall review its schedule of inspection fees at the end of each six months.
Subd. 5. Setting petroleum inspection fee. When the department estimates that inspection costs will exceed the revenue from the fee, the commissioner shall notify the commissioner of finance. The commissioner of finance shall then request a fee increase from the legislature.
Subd. 6. Cost recovery requirements. The cost of inspection activities and services not specified in subdivisions 2 and 3, including related overhead costs, must be equitably apportioned and recovered by the fees.
* NOTE: Laws 1999, chapter 250, article 3, does not repeal *rules or fees in effect on June 30, 2001. Laws 2000, chapter *488, article 12, section 23.
Official Publication of the State of Minnesota
Revisor of Statutes