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    Subdivision 1. Application and fee. No person shall receive special fuel, upon which no
tax has been imposed, as a bulk purchaser without having applied for and secured from the
commissioner a bulk purchaser'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
bulk purchaser's license shall be issued to any responsible person qualifying as a bulk purchaser
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 bulk purchasers.
    Subd. 3. Surrender of license. A bulk purchaser who discontinues, sells, or disposes of
the business in any manner, at any time, shall surrender the bulk purchaser's license at the
commissioner's office in St. Paul, Minnesota.
History: 1998 c 299 s 5

Official Publication of the State of Minnesota
Revisor of Statutes