Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of Statutes

CHAPTER 296A. Tax on petroleum and other fuels

Table of Sections
Section Headnote
296A.01 Definitions.
296A.02 Administration.
296A.03 Distributor's license.
296A.04 Special fuel dealer's license; requirements.
296A.05 Bulk purchaser's license; requirements.
296A.06 Revocation of license, permit, or certificate.
296A.07 Gasoline tax.
296A.08 Special fuel tax.
296A.09 Aviation tax.
296A.10 Liability for unpaid tax.
296A.11 Seller may collect tax.
296A.12 Gasoline and special fuel tax in lieu of other taxes.
296A.13 Personal liability for tax.
296A.14 Tax as personal debt of fiduciary.
296A.15 Payment of tax.
296A.16 Refund or credit.
296A.17 Aviation refund.
296A.18 Apportionment of tax; deposit of proceeds.
296A.19 Required records.
296A.20 Examination and audit.
296A.201 Assessments.
296A.21 Statute of limitations.
296A.22 Nonpayment of tax; civil penalties.
296A.23 Criminal penalties.
296A.24 Contraband.
296A.25 Administrative review.
296A.26 Judicial review; appeal to tax court.
296A.27 Road tax; motor carrier; reciprocity.
296A.28 Fuel tax compact.