1997 Minnesota Statutes

     296.18 Refunds. 

    Subdivision 1.    Claim; fuel used in other vehicles.  
 Any person who shall buy and use gasoline for a qualifying 
 purpose other than use in motor vehicles, snowmobiles except as 
 provided in clause (2), or motorboats, or special fuel for a 
 qualifying purpose other than use in licensed motor vehicles, 
 and who shall have paid the Minnesota excise tax directly or 
 indirectly through the amount of the tax being included in the 
 price of the gasoline or special fuel, or otherwise, shall be 
 reimbursed and repaid the amount of the tax paid upon filing 
 with the commissioner a claim in the form and manner prescribed 
 by the commissioner, and containing the information the 
 commissioner shall require.  By signing any such claim which is 
 false or fraudulent, the applicant shall be subject to the 
 penalties provided in this section for knowingly making a false 
 claim.  The claim shall set forth the total amount of the 
 gasoline so purchased and used by the applicant other than in 
 motor vehicles, or special fuel so purchased and used by the 
 applicant other than in licensed motor vehicles, and shall state 
 when and for what purpose it was used.  When a claim contains an 
 error in computation or preparation, the commissioner is 
 authorized to adjust the claim in accordance with the evidence 
 shown on the claim or other information available to the 
 commissioner.  The commissioner, on being satisfied that the 
 claimant is entitled to the payments, shall approve the claim 
 and transmit it to the commissioner of finance.  No repayment 
 shall be made unless the claim and invoice shall be filed with 
 the commissioner within one year from the date of the purchase.  
 The postmark on the envelope in which a written claim is mailed 
 shall determine its date of filing.  The words "gasoline" or 
 "special fuel" as used in this subdivision do not include 
 aviation gasoline or special fuel for aircraft.  Gasoline or 
 special fuel bought and used for a "qualifying purpose" means: 

    (1) Gasoline or special fuel used in carrying on a trade or 
 business, used on a farm situated in Minnesota, and used for a 
 farming purpose.  "Farm" and "farming purpose" have the meanings 
 given them in section 6420(c)(2), (3), and (4) of the Internal 
 Revenue Code of 1986, as amended through December 31, 1988.  

    (2) Gasoline or special fuel used for off-highway business 
 use.  "Off-highway business use" means any use off the public 
 highway by a person in that person's trade, business, or 
 activity for the production of income.  "Off-highway business 
 use" includes: 

    (a) use of a passenger snowmobile off the public highways 
 as part of the operations of a resort as defined in section 
 157.15; and 

    (b) use of gasoline or special fuel to operate a power 
 takeoff unit on a vehicle, but not including fuel consumed 
 during idling time. 

    "Off-highway business use" does not include use as a fuel 
 in a motor vehicle which, at the time of use, is registered or 
 is required to be registered for highway use under the laws of 
 any state or foreign country.  

    (3) Gasoline or special fuel placed in the fuel tanks of 
 new motor vehicles, manufactured in Minnesota, and shipped by 
 interstate carrier to destinations in other states or foreign 
 countries. 

    By July 1, 1998, the commissioner shall adopt rules that 
 determine the rates and percentages necessary to develop 
 formulas for calculating and administering the refund under 
 clause (2)(b). 

    Subd. 1a.  Repealed, 1977 c 45 s 5 

    Subd. 2.    Failure to use or sell for intended purpose; 
 reports required.  (1) Any person who shall buy aviation 
 gasoline or special fuel for aircraft use and who shall have 
 paid the excise taxes due thereon directly or indirectly through 
 the amount of the tax being included in the price thereof, or 
 otherwise, and shall use said gasoline or special fuel in motor 
 vehicles or shall knowingly sell it to any person for use in 
 motor vehicles shall, on or before the twenty-third day of the 
 month following that in which such gasoline or special fuel was 
 so used or sold, report the fact of such use or sale to the 
 commissioner in such form and manner as the commissioner may 
 prescribe. 

    (2) Any person who shall buy gasoline other than aviation 
 gasoline and who shall have paid the motor vehicle gasoline 
 excise tax directly or indirectly through the amount of the tax 
 being included in the price of the gasoline, or otherwise, who 
 shall knowingly sell such gasoline to any person to be used for 
 the purpose of producing or generating power for propelling 
 aircraft, or who shall receive, store, or withdraw from storage 
 such gasoline to be used for that purpose, shall, on or before 
 the 23rd day of the month following that in which such gasoline 
 was so sold, stored, or withdrawn from storage, report the fact 
 of such sale, storage, or withdrawal from storage to the 
 commissioner in such form and manner as the commissioner may 
 prescribe. 

    (3) Any person who shall buy aviation gasoline or special 
 fuel for aircraft use and who shall have paid the excise taxes 
 directly or indirectly through the amount of the tax being 
 included in the price thereof, or otherwise, who shall not use 
 it in motor vehicles or receive, sell, store, or withdraw it 
 from storage for the purpose of producing or generating power 
 for propelling aircraft, shall be reimbursed and repaid the 
 amount of the tax paid upon filing with the commissioner a claim 
 in such form and manner as the commissioner may prescribe.  By 
 filing a claim which is false or fraudulent, the applicant shall 
 be subject to the penalties provided in section 296.25 for 
 knowingly or willfully making a false claim.  The claim shall 
 set forth the total amount of the aviation gasoline or special 
 fuel for aircraft use so purchased and used by the applicant, 
 and shall state when and for what purpose it was used.  When a 
 claim contains an error in computation or preparation, the 
 commissioner is authorized to adjust the claim in accordance 
 with the evidence shown on the claim or other information 
 available to the commissioner.  The commissioner, on being 
 satisfied that the claimant is entitled to payment, shall 
 approve the claim and transmit it to the commissioner of 
 finance.  No repayment shall be made unless the claim and 
 invoice shall be filed with the commissioner within one year 
 from the date of the purchase.  The postmark on the envelope in 
 which a written claim is mailed shall determine its date of 
 filing. 

    Subd. 3.    Civil penalty for filing false claim.  A 
 person who violates section 296.25, subdivision 1, paragraph (a) 
 or (b), shall forfeit the full amount of the claim.  In 
 addition, a person who is convicted under section 296.25, 
 subdivision 1, paragraph (a) or (b), for filing a false 
 statement or claim shall, in addition to any criminal penalties 
 imposed, be prohibited from filing with the commissioner any 
 claim for refund upon gasoline purchased within six months after 
 such conviction. 

    Subd. 3a. Repealed, 1990 c 480 art 3 s 4 

    Subd. 4.    Refunds on graduated basis.  Any licensed 
 distributor or other person who shall have directly or 
 indirectly paid the excise tax on aviation gasoline or special 
 fuel for aircraft use provided for by section 296.02, 
 subdivision 2, or section 296.025, subdivision 2, shall, as to 
 all such aviation gasoline and special fuel received, stored, or 
 withdrawn from storage by the person in this state in any 
 calendar year and not sold or otherwise disposed of to others, 
 or intended for sale or other disposition to others, on which 
 such tax has been so paid, be entitled to the following 
 graduated reductions in such tax for that calendar year, to be 
 obtained by means of the following refunds: 

    (1) On each gallon of such aviation gasoline or special 
 fuel up to 50,000 gallons, all but five cents per gallon; 

    (2) On each gallon of such aviation gasoline or special 
 fuel above 50,000 and not more than 150,000, all but two cents 
 per gallon; 

    (3) On each gallon of such aviation gasoline or special 
 fuel above 150,000 and not more than 200,000, all but one cent 
 per gallon; 

    (4) On each gallon of such aviation gasoline or special 
 fuel above 200,000, all but one-half cent per gallon. 

    Subd. 5.    Graduated reduction-basis refund claim, 
 requirements.  Any distributor or other person claiming to be 
 entitled to any refund provided for in subdivision 4 shall 
 receive such refund upon filing with the commissioner a verified 
 claim in such form and manner, and, containing such information 
 as the commissioner shall require.  The claim shall set forth, 
 among other things, the total number of gallons of aviation 
 gasoline or special fuel for aircraft use upon which the 
 claimant has directly or indirectly paid the excise tax provided 
 for in section 296.02, subdivision 2, or 296.025, subdivision 2, 
 during the calendar year, which has been received, stored, or 
 withdrawn from storage by the claimant in this state and not 
 sold or otherwise disposed of to others.  The commissioner, on 
 being satisfied that the claimant is entitled to the refund, 
 shall approve the claim and transmit it to the commissioner of 
 finance, and it shall be paid as provided for in section 
 296.421, subdivision 2.  All claims for refunds under this 
 subdivision shall be made on or before April 15 following the 
 end of the calendar year for which the refund is claimed.  
 Claims for aviation gasoline and special fuel tax refund filed 
 within 15 days beyond the due date prescribed by this 
 subdivision shall be honored by the commissioner less a penalty 
 of 25 percent of the amount of the approved claim. 

    Subd. 6.    Aviation gasoline tax refund claim, civil 
 penalty.  If any distributor or other person, with intent to 
 unlawfully secure any refund provided for in subdivision 4, 
 shall knowingly file a false or fraudulent claim, there shall be 
 imposed upon the person as a penalty an amount equal to 50 
 percent of the amount of the refund unlawfully secured, in 
 addition to that amount.  The penalty imposed by this 
 subdivision shall be collected as part of the tax. 

    Subd. 7. Repealed, 1990 c 480 art 3 s 4 

    Subd. 8.    Appropriation.  There is hereby appropriated 
 to the persons entitled to such refund under this section, from 
 the fund or account in the state treasury to which the money was 
 credited, an amount sufficient to make the refund and payment.  

    HIST: (2720-79) 1925 c 297 s 10; 1927 c 434 s 6; 1929 c 257 s 
 1; 1937 c 376 s 1; 1941 c 491 s 1; 1941 c 495 s 16; 1945 c 152 s 
 2; 1945 c 412 s 12; 1951 c 87 s 11; 1951 c 287 s 2; 1957 c 203 s 
 8-10; 1959 c 157 s 12; 1959 c 223 s 1; 1963 c 66 s 17,18; 1963 c 
 686 s 2,3; 1965 c 122 s 3; 1971 c 764 s 1; 1971 c 765 s 1-3; 
 1973 c 146 s 1; 1973 c 492 s 14; 1973 c 648 s 2; 1979 c 303 art 
 10 s 9-12; 1983 c 17 s 9; 1983 c 301 s 181; 1983 c 342 art 6 s 
 2; 1984 c 502 art 14 s 11-13; 1984 c 514 art 2 s 34; 1985 c 248 
 s 50; 1Sp1985 c 14 art 2 s 4; 1986 c 444; 1987 c 268 art 17 s 
 24; 1989 c 277 art 1 s 8; 1990 c 480 art 3 s 1,2; 1993 c 375 art 
 9 s 21; 1995 c 207 art 9 s 60; 1995 c 264 art 14 s 14-16; 1997 c 
 231 art 7 s 3