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CHAPTER 296. Motor fuels

Table of Sections
Section Headnote
296.01 Definitions.
296.02 Gasoline, excise tax.
296.023 [Repealed, 1963 c 748 s 8]
296.025 Special fuel, excise tax.
296.026 [Repealed, 1993 c 266 s 34]
296.0261 Permit for alternate fuel vehicles.
296.027 [Repealed, 1990 c 480 art 3 s 4]
296.028 [Repealed, 1991 c 291 art 9 s 46]
296.03 [Repealed, 1994 c 510 art 5 s 36]
296.035 Credit for rerefined waste oil.
296.04 Inspection of petroleum records.
296.041 Electronically filed returns or reports; signatures.
296.05 [Repealed, 1987 c 268 art 14 s 25]
296.06 Distributors' licenses.
296.07 [Repealed, 1987 c 268 art 14 s 25]
296.08 [Repealed, 1947 c 412 s 14]
296.09 [Repealed, 1947 c 412 s 14]
296.10 [Repealed, 1Sp1985 c 13 s 376 subd 1]
296.11 Revocation of licenses, permits and certificates.
296.115 Revocation of motor carrier licenses.
296.12 Special fuels; licenses, tax administration.
296.13 [Repealed, 1987 c 268 art 14 s 25]
296.14 [Repealed, 1994 c 510 art 5 s 36]
296.141 Gasoline tax; special fuel tax; petroleum tank release cleanup fee; and inspection fee monthly reports.
296.15 Nonpayment of tax, penalties.
296.151 Personal liability for tax.
296.152 Tax as personal debt of fiduciary.
296.16 Use in various motor vehicles.
296.165 Untaxed fuel; conveyances; seizure and forfeiture.
296.17 Fuel unreported or used in other states; road tax; motor carriers; reciprocity.
296.171 Fuel tax compacts.
296.18 Refunds.
296.19 Application to foreign or interstate commerce.
296.20 Gasoline taxes in lieu of other taxes.
296.21 Records retained, made accessible.
296.22 [Repealed, 1987 c 268 art 14 s 25]
296.23 Certain blending of gasoline prohibited.
296.24 [Repealed, 1990 c 480 art 3 s 4]
296.25 Criminal penalties.
296.26 Actions for recovery no bar to criminal prosecutions.
296.27 Rules; administration and enforcement.
296.28 [Repealed, 1987 c 268 art 14 s 25]
296.30 [Repealed, 1953 c 41 s 13]
296.31 [Repealed, 1953 c 41 s 14]
296.42 [Repealed, 1957 c 943 s 72]
296.421 Revenue provisions.
296.43 [Repealed, 1949 c 143 s 22]
296.44 [Repealed, 1949 c 143 s 22]
296.45 [Repealed, 1949 c 143 s 22]
296.46 [Repealed, 1965 c 101 s 3]
296.47 [Repealed, 1965 c 101 s 3]
296.48 [Repealed, 1965 c 101 s 3]
296.49 [Repealed, 1965 c 101 s 3]

Official Publication of the State of Minnesota
Revisor of Statutes