Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

168D.09 CREDIT OR REFUND.
Under this section, the commissioner shall allow a credit or refund to a motor carrier for
taxes paid to any member jurisdiction that imposes a tax upon motor fuel purchased or obtained in
Minnesota and member jurisdictions and used on the highways of Minnesota and other member
jurisdictions. Every motor carrier claiming a refund under this section shall file a claim in the
format and manner prescribed by the commissioner or take the credit on a subsequent tax return.
History: 2002 c 371 art 2 s 10

Official Publication of the State of Minnesota
Revisor of Statutes