239.785 LIQUEFIED PETROLEUM GAS SALE; ACCOUNT; PENALTIES.
Subdivision 1. Liability for payment.
(a) The operator of a terminal located in Minnesota
from which liquefied petroleum gas is dispensed for use or sale in this state other than for delivery
to another terminal shall pay a fee equal to one mill for each gallon of liquefied petroleum gas
(b) Any person in Minnesota, other than the operator of a terminal, receiving liquefied
petroleum gas from a source outside of Minnesota for use or sale in this state shall pay a fee equal
to one mill for each gallon of liquefied petroleum gas received.
Subd. 2. Due date for filing return and payment.
The fee must be remitted monthly on a
form prescribed by the commissioner of revenue for deposit in the liquefied petroleum gas account
established in subdivision 6. The fee must be paid and the return filed on or before the 23rd day of
each month following the month in which the liquefied petroleum gas was delivered or received.
Subd. 3. Penalties.
An operator or person who fails to pay the fee imposed under this section
is subject to the penalties provided in sections
Subd. 4. Administration and enforcement.
The audit, assessment, appeal, collection, and
administrative provisions of chapters 270C and 296A, that apply to the taxes imposed by chapter
296A, apply to the fee imposed by this section.
Subd. 5. Interest.
Fees and penalties are subject to interest at the rate provided in section
Subd. 6. Liquefied petroleum gas account.
A liquefied petroleum gas account in the
special revenue fund is established in the state treasury. Fees and penalties collected under
this section must be deposited in the state treasury and credited to the liquefied petroleum gas
account. Money in that account, including interest earned, is appropriated to the commissioner of
education for programs to improve the energy efficiency of residential liquefied petroleum gas
heating equipment in low-income households, and, when necessary, to provide weatherization
services to the homes.
History: 1992 c 597 s 12; 1993 c 375 art 9 s 14; 1994 c 483 s 1; 1994 c 632 art 4 s 60,61;
1998 c 273 s 12; 1998 c 299 s 30; 1998 c 350 s 5; 2003 c 130 s 12; 2005 c 151 art 2 s 3,17