2005 Minnesota Statutes

     296A.11 Seller may collect tax. 

    A person who directly or indirectly pays a gasoline or 
 special fuel tax as provided in this chapter and who does not in 
 fact use the gasoline or special fuel in motor vehicles in this 
 state or receive, store, or withdraw it from storage to be used 
 personally for the purpose of producing or generating power for 
 propelling aircraft, but sells or otherwise disposes of the 
 same, except as provided in section 296A.16, subdivision 3, is 
 hereby authorized to collect, from the person to whom the 
 gasoline or special fuel is so sold or disposed of, the tax so 
 paid, and is hereby required, upon request, to make, sign, and 
 deliver to such person an invoice of such sale or disposition.  
 The sums collected must be held as a special fund in trust for 
 the state of Minnesota. 

    HIST: 1998 c 299 s 11