Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
296A.10 LIABILITY FOR UNPAID TAX.
Subdivision 1. Unreported fuel. It is the duty of every distributor, dealer, and person who
sells or uses gasoline manufactured, produced, received, or stored by the distributor, dealer, or
person, and of every person using gasoline in motor vehicles or special fuel in licensed motor
vehicles to know whether the tax has been paid on the fuel. If the tax has not been reported or if
the tax has not been paid, it is that person's duty to report to the commissioner the quantity of the
gasoline or special fuel sold or used and to pay the tax as provided in this chapter. All provisions
of this chapter relating to the calculation, collections, and payment of the tax shall be applicable
to any such person, dealer, or distributor.
Subd. 2. Unreported aviation gasoline. The provisions of subdivision 1 do not apply to
aviation gasoline. It is the duty of every distributor, dealer, and person who receives, sells, stores,
or withdraws from storage in this state aviation gasoline manufactured, produced, received, or
stored by the distributor, dealer, or person to know whether the tax has been paid on the aviation
gasoline. If the fuel has not been reported, or if the tax has not been paid to the commissioner,
it is that person's duty to report to the commissioner the quantity of such gasoline so received,
sold, stored, or withdrawn from storage. That person is also liable for the payment of the tax.
All provisions of this chapter relating to the calculation, collections, and payment of the tax
apply to any such person, dealer, or distributor.
History: 1998 c 299 s 10
Subdivision 1. Unreported fuel. It is the duty of every distributor, dealer, and person who
sells or uses gasoline manufactured, produced, received, or stored by the distributor, dealer, or
person, and of every person using gasoline in motor vehicles or special fuel in licensed motor
vehicles to know whether the tax has been paid on the fuel. If the tax has not been reported or if
the tax has not been paid, it is that person's duty to report to the commissioner the quantity of the
gasoline or special fuel sold or used and to pay the tax as provided in this chapter. All provisions
of this chapter relating to the calculation, collections, and payment of the tax shall be applicable
to any such person, dealer, or distributor.
Subd. 2. Unreported aviation gasoline. The provisions of subdivision 1 do not apply to
aviation gasoline. It is the duty of every distributor, dealer, and person who receives, sells, stores,
or withdraws from storage in this state aviation gasoline manufactured, produced, received, or
stored by the distributor, dealer, or person to know whether the tax has been paid on the aviation
gasoline. If the fuel has not been reported, or if the tax has not been paid to the commissioner,
it is that person's duty to report to the commissioner the quantity of such gasoline so received,
sold, stored, or withdrawn from storage. That person is also liable for the payment of the tax.
All provisions of this chapter relating to the calculation, collections, and payment of the tax
apply to any such person, dealer, or distributor.
History: 1998 c 299 s 10
Official Publication of the State of Minnesota
Revisor of Statutes