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Minnesota Legislature

Office of the Revisor of Statutes

MOTOR FUEL TAXES

Access to data, Revenue Department, Minn. Statutes 2004 296A.20

Administration, Minn. Statutes 2004 296A.02

Administrative appeals, Minn. Statutes 2004 296A.25, 2004 296A.26

Appeals, assessments, Minn. Statutes 2004 296A.201, 2004 296A.25

Application of law

Foreign or interstate commerce, exemption, Minn. Statutes 2004 296A.02

Gasoline taxes, exemptions, Minn. Statutes 2004 296A.07

Tax laws, administration, Minn. Statutes 2004 296A.02

Third-party subpoenas, notice, exemption, Minn. Statutes 2004 296A.20

Assessments

Aggregate assessments, orders, Minn. Statutes 2004 296A.201

Appeals, Minn. Statutes 2004 296A.201, 2004 296A.25

Deficiency assessments, erroneous refunds or credits, Minn. Statutes 2004 296A.201

Incorrect or invalid, burden of proof, Minn. Statutes 2004 296A.201

Notice, Minn. Statutes 2004 296A.201

Orders, Minn. Statutes 2004 296A.201

Presumption of validity, Minn. Statutes 2004 296A.201

Prima facie evidence, Minn. Statutes 2004 296A.201

Revenue Department, duties, Minn. Statutes 2004 296A.201

Statutes of limitations, Minn. Statutes 2004 296A.21

Suspension during bankruptcy, Minn. Statutes 2004 296A.21

Audits and examinations

Revenue Department, duties, Minn. Statutes 2004 296A.20

Authorized, Minn. Const. art 14 s 10

Aviation gasoline taxes

Authorized, Minn. Const. art 10 s 4

Generally, Minn. Statutes 2004 296A.09

Refund claims, statutes of limitations, Minn. Statutes 2004 296A.21

Refunds, Minn. Statutes 2004 296A.17

Revenues, Minn. Statutes 2004 296A.18

Burden of proof

Incorrect or invalid assessments, Minn. Statutes 2004 296A.201

Claims, refunds, see Refund claims under this topic

Collection

Delinquent taxes, procedures, Minn. Statutes 2004 296A.22

Embezzlement, Minn. Statutes 2004 296A.23

Invoices, Minn. Statutes 2004 296A.11

Lawsuits, Minn. Statutes 2004 296A.21, 2004 296A.22

Monetary penalties, Minn. Statutes 2004 296A.22

Sellers, duties, Minn. Statutes 2004 296A.11

Statutes of limitations, Minn. Statutes 2004 296A.21

Suspension during bankruptcy, Minn. Statutes 2004 296A.21

Violations, personal liability, Minn. Statutes 2004 270.101

Confession of judgment, monthly reports, Minn. Statutes 2004 296A.15

Costs and disbursements (courts)

Payment, lawsuits, Minn. Statutes 2004 296A.23

Credits

Aviation gasoline taxes, Minn. Statutes 2004 296A.17

Gasoline, Minn. Statutes 2004 296A.16

Qualifying service stations, Minn. Statutes 2004 296A.16

Special motor fuel, Minn. Statutes 2004 296A.15, 2004 296A.16

Undyed diesel fuel, Minn. Statutes 2004 296A.15

Defeat, Minn. Statutes 2004 296A.23

Definitions

Electronically filed returns or reports, Minn. Statutes 2004 296A.15

Generally, Minn. Statutes 2004 296A.01

Delinquent taxes

Border city development zones, tax incentives, Minn. Statutes 2004 469.1733

Lawsuits, Minn. Statutes 2004 296A.21, 2004 296A.22

Liability, Minn. Statutes 2004 296A.22

Monetary penalties, Minn. Statutes 2004 296A.22

Payment, Minn. Statutes 2004 296A.22

Enforcement of law

Lawsuits, Minn. Statutes 2004 296A.23

State agencies, duties, Minn. Statutes 2004 296A.02

State officers or employees, violations, Minn. Statutes 2004 296A.23

Evasion

False or fraudulent reports, assessments, lawsuits, Minn. Statutes 2004 296A.21

Felony, Minn. Statutes 2004 296A.23

Exemptions

Ambulance services, Minn. Statutes 2004 296A.07, 2004 296A.08

Duluth Transit Authority, Minn. Statutes 2004 458A.30

Metropolitan area transit programs, Minn. Statutes 2004 296A.07, 2004 296A.08

Public transit subsidy programs, Minn. Statutes 2004 296A.07, 2004 296A.08

Special transportation services, Minn. Statutes 2004 296A.07, 2004 296A.08

Gasoline taxes

All-terrain vehicles, Minn. Statutes 2004 84.927, 2004 296A.18

Credits, Minn. Statutes 2004 296A.16

Duluth Transit Authority, Minn. Statutes 2004 458A.30

Exemptions, Minn. Statutes 2004 296A.07

Generally, Minn. Statutes 2004 296A.18

Imposition, Minn. Statutes 2004 296A.07

In addition to ad valorem taxes, Minn. Statutes 2004 296A.12

In lieu of other taxes, Minn. Statutes 2004 296A.12

Marine gasoline, Minn. Statutes 2004 296A.07, 2004 296A.18

Motor vehicles on forest roads, gasoline used in, Minn. Statutes 2004 296A.18

Motorboats, gasoline used in, Minn. Statutes 2004 296A.18

Off-highway motorcycles, gasoline used in, Minn. Statutes 2004 296A.18

Off-road vehicles, gasoline used in, Minn. Statutes 2004 296A.18

Payment, Minn. Statutes 2004 296A.15

Rate, Minn. Statutes 2004 296A.07

Refund claims, statutes of limitations, Minn. Statutes 2004 296A.21

Refunds, Minn. Statutes 2004 296A.16

Snowmobiles, gasoline used in, Minn. Statutes 2004 296A.18

Unpaid taxes, confession of judgment, Minn. Statutes 2004 296A.15

Hearings, Revenue Department, duties, Minn. Statutes 2004 296A.02

In lieu taxes, Minn. Statutes 2004 296A.12

Interest

Delinquent taxes, Minn. Statutes 2004 296A.22

License violations, immediate payment, Minn. Statutes 2004 296A.22

Personal debt, Minn. Statutes 2004 270.101, 2004 296A.14

Rate, Minn. Statutes 2004 296A.22

International fuel tax agreements

Decals, Minn. Statutes 2004 168D.04

Motor carrier fuel taxes, see International Fuel Tax Agreement (IFTA) Compact under MOTOR CARRIER FUEL TAX

Interpretation of law

Foreign or interstate commerce, exemption, Minn. Statutes 2004 296A.02

Sales, local regulations, Minn. Statutes 2004 296A.12

Interstate compacts, see International Fuel Tax Agreement (IFTA) Compact under MOTOR CARRIER FUEL TAX

Investigations, Minn. Statutes 2004 296A.02, 2004 296A.20

Invoices

Special motor fuel taxes, Minn. Statutes 2004 296A.15

Tax collections, Minn. Statutes 2004 296A.11

Lawsuits

Costs and disbursements, payment, Minn. Statutes 2004 296A.23

County attorneys, duties, Minn. Statutes 2004 296A.23

Delinquent taxes, Minn. Statutes 2004 296A.22

False or fraudulent reports, Minn. Statutes 2004 296A.21

Injunctions, filing of returns, Minn. Statutes 2004 296A.20

Statutes of limitations, Minn. Statutes 2004 296A.23

Tax liability, right of contribution, Minn. Statutes 2004 270.101

Venue, Minn. Statutes 2004 296A.23

Marine gasoline taxes, Minn. Statutes 2004 296A.07, 2004 296A.18

Multistate Tax Compact, effect, Minn. Statutes 2004 290.171

Orders

Aggregate refunds or assessments, Minn. Statutes 2004 296A.201

Assessments, Minn. Statutes 2004 296A.201

Refunds, notice, exemptions, Minn. Statutes 2004 270.10

Payment

Aviation gasoline taxes, Minn. Statutes 2004 296A.09

Delinquent taxes, immediate payment, Minn. Statutes 2004 296A.22

Due dates, Minn. Statutes 2004 296A.15

Electronic payments, Minn. Statutes 2004 296A.15

Farmers, Minn. Statutes 2004 296A.15

Gasoline taxes, Minn. Statutes 2004 296A.07

Generally, Minn. Statutes 2004 296A.15

Liability, see Tax liability under this topic

Petroleum products distributors, surety bonds, Minn. Statutes 2004 296A.03

Special motor fuel taxes, Minn. Statutes 2004 296A.08, 2004 296A.15

Time of payment, Minn. Statutes 2004 296A.201

Violations, personal liability, Minn. Statutes 2004 270.101

Penalties (monetary)

Abatement denied, appeals, Minn. Statutes 2004 296A.25

Generally, Minn. Statutes 2004 296A.22

Personal debt, Minn. Statutes 2004 270.101, 2004 296A.14

Petroleum products distributors, surety bonds, Minn. Statutes 2004 296A.03

Refund claim violations, Minn. Statutes 2004 296A.16

Prima facie evidence, Minn. Statutes 2004 296A.201

Rate

Aviation gasoline taxes, Minn. Statutes 2004 296A.09

Compressed natural gas, Minn. Statutes 2004 296A.08

E85, Minn. Statutes 2004 296A.07

Gasoline taxes, Minn. Statutes 2004 296A.07

Generally, Minn. Statutes 2004 296A.07

Liquefied natural gas, Minn. Statutes 2004 296A.08

Liquefied petroleum gas, Minn. Statutes 2004 296A.08

M85, Minn. Statutes 2004 296A.07

Marine gasoline taxes, Minn. Statutes 2004 296A.07

Propane, Minn. Statutes 2004 296A.08

Qualifying service stations, Minn. Statutes 2004 296A.16

Snowmobiles, Minn. Statutes 2004 296A.18

Special motor fuel, Minn. Statutes 2004 296A.08

Refund claims

Approval, Minn. Statutes 2004 296A.16, 2004 296A.17

Aviation gasoline taxes, Minn. Statutes 2004 296A.17

Denied, appeals, Minn. Statutes 2004 296A.25

Errors, adjustments for, Minn. Statutes 2004 296A.16, 2004 296A.17

False or fraudulent claims, penalties, Minn. Statutes 2004 296A.16, 2004 296A.17, 2004 296A.23

False statements, Minn. Statutes 2004 296A.23

Filing, Minn. Statutes 2004 296A.16, 2004 296A.21

Special motor fuels, Minn. Statutes 2004 296A.21

Refunds

Aggregate refunds, orders, Minn. Statutes 2004 296A.201

Appropriations for, Minn. Statutes 2004 296A.16, 2004 296A.17

Aviation gasoline taxes, Minn. Statutes 2004 296A.17

Claims, see Refund claims under this topic

Erroneous refunds, deemed underpayment of tax, Minn. Statutes 2004 296A.201

Farmers, Minn. Statutes 2004 296A.15

Gasoline or special motor fuel destroyed by accidents, Minn. Statutes 2004 296A.16

Gasoline taxes, Minn. Statutes 2004 296A.15

Graduated refunds, Minn. Statutes 2004 296A.17

Notice, exemptions, Minn. Statutes 2004 270.10

Racing gasoline, use in unregistered vehicles, Minn. Statutes 2004 296A.16

Special motor fuel taxes, Minn. Statutes 2004 296A.15, 2004 296A.16

Undyed kerosene, nonhighway uses, Minn. Statutes 2004 296A.16

Unrefunded taxes, computation, Minn. Statutes 2004 296A.18

Returns

Amended returns, Minn. Statutes 2004 296A.20

Filing, Minn. Statutes 2004 296A.15, 2004 296A.20

Prima facie evidence, Minn. Statutes 2004 296A.201

Returns filed by Revenue Department, Minn. Statutes 2004 296A.201

Revenues

Depositing

Aviation gasoline tax revenues, Minn. Statutes 2004 296A.17, 2004 296A.18

Gasoline taxes, Minn. Statutes 2004 296A.18

Seller-collected taxes, Minn. Statutes 2004 296A.11

Special motor fuel taxes, Minn. Statutes 2004 296A.18

Unrefunded gasoline tax, Minn. Statutes 2004 84.794, 2004 84.803

Various uses, percentage of revenue from, Minn. Statutes 2004 296A.18

Signatures, electronically filed returns, Minn. Statutes 2004 296A.15

Special motor fuel taxes

Credits, Minn. Statutes 2004 296A.15, 2004 296A.16

Diesel fuel, dyed and undyed, Minn. Statutes 2004 296A.08

Imposition, Minn. Statutes 2004 296A.08

In addition to ad valorem taxes, Minn. Statutes 2004 296A.12

In lieu of other taxes, Minn. Statutes 2004 296A.12

Invoices, Minn. Statutes 2004 296A.15

Jet fuel, Minn. Statutes 2004 296A.09

Motor vehicles on forest roads, special motor fuel used in, Minn. Statutes 2004 296A.18

Not tax on consumption, Minn. Statutes 2004 296A.09

Rate, Minn. Statutes 2004 296A.08

Refund claims, statutes of limitations, Minn. Statutes 2004 296A.21

Refunds, Minn. Statutes 2004 270.10, 2004 296A.16

Shrinkage allowance, Minn. Statutes 2004 296A.15

Unpaid taxes, Minn. Statutes 2004 296A.15

Use tax, Minn. Statutes 2004 296A.08

Various uses, percentage of revenue from, Minn. Statutes 2004 296A.18

Who must pay, Minn. Statutes 2004 296A.08, 2004 296A.15

Statutes of limitations, Minn. Statutes 2004 296A.21, 2004 296A.23

Tax liability

Agreements, Minn. Statutes 2004 296A.25

Delinquent taxes, Minn. Statutes 2004 296A.22

Dyed fuel violators, Minn. Statutes 2004 296A.22

Fiduciaries, Minn. Statutes 2004 296A.14

Lawsuits, right of contribution, Minn. Statutes 2004 270.101

License violations, Minn. Statutes 2004 296A.22

Penalties (monetary), see same under this topic

Personal liability, Minn. Statutes 2004 270.101, 2004 296A.13, 2004 296A.14

Record keeping violations, Minn. Statutes 2004 296A.08

Tax notices, Minn. Statutes 2004 296A.201

Taxpayers

Administrative appeals, procedure, Minn. Statutes 2004 296A.25

Audits and examinations, Minn. Statutes 2004 296A.20

Burden of proof, incorrect or invalid assessments, Minn. Statutes 2004 296A.201

Notice received, third-party subpoenas, Minn. Statutes 2004 296A.20

Payments by, third-party subpoenas, costs, Minn. Statutes 2004 296A.20

Reports given, Minn. Statutes 2004 296A.15

Request for subpoena, Minn. Statutes 2004 296A.20

Signatures, Minn. Statutes 2004 296A.15, 2004 296A.25

Tax liability, Minn. Statutes 2004 296A.14, 2004 296A.25

Unrefunded taxes, computation, Minn. Statutes 2004 296A.18

Use tax, special motor fuels, Minn. Statutes 2004 296A.08

Violations and penalties

Civil penalties additional to criminal penalties, Minn. Statutes 2004 296A.22

Delinquent taxes, lawsuits, penalties, Minn. Statutes 2004 296A.22

False or fraudulent reports, assessments, lawsuits, Minn. Statutes 2004 296A.21

Generally, Minn. Statutes 2004 296A.23

Notice requirements, Minn. Statutes 2004 296A.06

Refunds, false or fraudulent claims, Minn. Statutes 2004 296A.16, 2004 296A.23