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296A.27 | [Repealed, 2002 c 371 art 2 s 23] |
296A.28 | [Repealed, 2002 c 371 art 2 s 23] |
Official Publication of the State of Minnesota
Revisor of Statutes