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    Subdivision 1. Application and fee. No person, except a licensed distributor, shall engage
in the business of selling or delivering special fuel, upon which no tax has been imposed, as a
special fuel dealer without having applied for and secured from the commissioner a special
fuel dealer's license. The application shall be made in a form and manner prescribed by the
commissioner and shall be accompanied by the payment of a $25 license fee. A special fuel
dealer's license shall be issued to any responsible person qualifying as a special fuel dealer who
makes proper application. The license shall be displayed in a conspicuous manner in the place of
business and shall expire annually on November 30.
    Subd. 2. Bond. The provisions of section 296A.03, subdivision 5, paragraphs (b), (d), (e),
and (f), relating to bonds apply to special fuel dealers.
    Subd. 3. Sales ticket. A sales ticket shall be issued for each delivery of special fuel to a
special fuel dealer or bulk purchaser. A sales ticket shall also be issued for each delivery into
the supply tank of an aircraft or a licensed motor vehicle, if so requested by the purchaser. The
person who delivers the special fuel shall issue the sales ticket and shall show on the ticket the
name and address of the purchaser, date of sale, number of gallons, price per gallon, amount of
tax, and total amount of sale.
    Subd. 4. Accumulating meter. Every special fuel dealer shall make all withdrawals of
special fuel, except liquefied petroleum gas, through an accumulating meter in working order,
which shall be provided by such dealer. Whenever a licensed special fuel dealer fails to comply
with the provisions of this subdivision or any rules of the commissioner pertinent thereto, the
license issued to such dealer under subdivision 1 may be revoked by the commissioner.
    Subd. 5. Surrender of license. A special fuel dealer who discontinues, sells, or disposes of
the business in any manner, at any time, shall surrender the special fuel dealer's license at the
commissioner's office in St. Paul, Minnesota.
History: 1998 c 299 s 4

Official Publication of the State of Minnesota
Revisor of Statutes