2023 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
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:
Official Publication of the State of Minnesota
Revisor of Statutes