1998 Minnesota Statutes

     296A.07 Gasoline tax. 

    Subdivision 1.    Tax imposed.  There is imposed an 
 excise tax on gasoline, gasoline blended with ethanol, and 
 agricultural alcohol gasoline used in producing and generating 
 power for propelling motor vehicles used on the public highways 
 of this state.  The tax is imposed on the first licensed 
 distributor who received the product in Minnesota.  For purposes 
 of this section, gasoline is defined in section 296A.01, 
 subdivisions 10, 18, 20, 23, 24, 25, 32, and 34.  The tax is 
 payable at the time and in the form and manner prescribed by the 
 commissioner.  The tax is payable at the rates specified in 
 subdivision 3, subject to the exceptions and reductions 
 specified in section 296A.17. 

    Subd. 2.    Tax imposed for marine use.  Subject to the 
 provisions of section 296A.16, subdivision 2, there is imposed 
 an excise tax, at the same rate per gallon as the gasoline 
 excise tax, on all marine gasoline received, sold, stored, or 
 withdrawn from storage in this state.  This tax is payable at 
 the times, in the manner, and by persons specified in this 
 chapter. 

    Subd. 3.    Rate of tax.  The gasoline excise tax is 
 imposed at the following rates: 

    (1) E85 is taxed at the rate of 14.2 cents per gallon; 

    (2) M85 is taxed at the rate of 11.4 cents per gallon; and 

    (3) all other gasoline is taxed at the rate of 20 cents per 
 gallon. 

    Subd. 4.    Transit system exempt.  The provisions of 
 subdivision 1 do not apply to gasoline purchased by a transit 
 system or transit provider receiving financial assistance or 
 reimbursement under section 174.24, 256B.0625, subdivision 17, 
 or 473.384. 

    HIST: 1998 c 299 s 7