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