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Chapter 239
Section 239.785
Topics
Recent History
- 2014 Subd. 6 Amended 2014 c 198 art 3 s 2
- 2014 Subd. 7 New 2014 c 254 s 21
- 2005 Subd. 4 Amended 2005 c 151 art 2 s 3
- 1998 Subd. 6 Amended 1998 c 350 s 5
- 1998 Subd. 6 Amended 1998 c 273 s 12
- 1994 Subd. 2 Amended 1994 c 632 art 4 s 60
- 1994 Subd. 6 New 1994 c 632 art 4 s 61
This is an historical version of this statute chapter. Also view the most recent published version.
239.785 LIQUEFIED PETROLEUM GAS SALE; ACCOUNT; PENALTIES.
Subdivision 1. Liability for payment. (a) The operator of a terminal located in Minnesota
from which liquefied petroleum gas is dispensed for use or sale in this state other than for delivery
to another terminal shall pay a fee equal to one mill for each gallon of liquefied petroleum gas
dispensed.
(b) Any person in Minnesota, other than the operator of a terminal, receiving liquefied
petroleum gas from a source outside of Minnesota for use or sale in this state shall pay a fee equal
to one mill for each gallon of liquefied petroleum gas received.
Subd. 2. Due date for filing return and payment. The fee must be remitted monthly on a
form prescribed by the commissioner of revenue for deposit in the liquefied petroleum gas account
established in subdivision 6. The fee must be paid and the return filed on or before the 23rd day of
each month following the month in which the liquefied petroleum gas was delivered or received.
Subd. 3. Penalties. An operator or person who fails to pay the fee imposed under this section
is subject to the penalties provided in sections 296A.22 and 296A.23.
Subd. 4. Administration and enforcement. The audit, assessment, appeal, collection, and
administrative provisions of chapters 270C and 296A, that apply to the taxes imposed by chapter
296A, apply to the fee imposed by this section.
Subd. 5. Interest. Fees and penalties are subject to interest at the rate provided in section
270C.40.
Subd. 6. Liquefied petroleum gas account. A liquefied petroleum gas account in the
special revenue fund is established in the state treasury. Fees and penalties collected under
this section must be deposited in the state treasury and credited to the liquefied petroleum gas
account. Money in that account, including interest earned, is appropriated to the commissioner of
education for programs to improve the energy efficiency of residential liquefied petroleum gas
heating equipment in low-income households, and, when necessary, to provide weatherization
services to the homes.
History: 1992 c 597 s 12; 1993 c 375 art 9 s 14; 1994 c 483 s 1; 1994 c 632 art 4 s 60,61;
1998 c 273 s 12; 1998 c 299 s 30; 1998 c 350 s 5; 2003 c 130 s 12; 2005 c 151 art 2 s 3,17
Subdivision 1. Liability for payment. (a) The operator of a terminal located in Minnesota
from which liquefied petroleum gas is dispensed for use or sale in this state other than for delivery
to another terminal shall pay a fee equal to one mill for each gallon of liquefied petroleum gas
dispensed.
(b) Any person in Minnesota, other than the operator of a terminal, receiving liquefied
petroleum gas from a source outside of Minnesota for use or sale in this state shall pay a fee equal
to one mill for each gallon of liquefied petroleum gas received.
Subd. 2. Due date for filing return and payment. The fee must be remitted monthly on a
form prescribed by the commissioner of revenue for deposit in the liquefied petroleum gas account
established in subdivision 6. The fee must be paid and the return filed on or before the 23rd day of
each month following the month in which the liquefied petroleum gas was delivered or received.
Subd. 3. Penalties. An operator or person who fails to pay the fee imposed under this section
is subject to the penalties provided in sections 296A.22 and 296A.23.
Subd. 4. Administration and enforcement. The audit, assessment, appeal, collection, and
administrative provisions of chapters 270C and 296A, that apply to the taxes imposed by chapter
296A, apply to the fee imposed by this section.
Subd. 5. Interest. Fees and penalties are subject to interest at the rate provided in section
270C.40.
Subd. 6. Liquefied petroleum gas account. A liquefied petroleum gas account in the
special revenue fund is established in the state treasury. Fees and penalties collected under
this section must be deposited in the state treasury and credited to the liquefied petroleum gas
account. Money in that account, including interest earned, is appropriated to the commissioner of
education for programs to improve the energy efficiency of residential liquefied petroleum gas
heating equipment in low-income households, and, when necessary, to provide weatherization
services to the homes.
History: 1992 c 597 s 12; 1993 c 375 art 9 s 14; 1994 c 483 s 1; 1994 c 632 art 4 s 60,61;
1998 c 273 s 12; 1998 c 299 s 30; 1998 c 350 s 5; 2003 c 130 s 12; 2005 c 151 art 2 s 3,17
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Revisor of Statutes