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Minnesota Legislature

Office of the Revisor of Statutes

SPECIAL MOTOR FUEL

Accidents

Destruction by, motor fuel tax refunds, Minn. Statutes 2004 296A.16

Accumulating meters, Minn. Statutes 2004 296A.04

Application of law

Motor fuel taxes, calculation, collection, and payment, Minn. Statutes 2004 296A.10

Surety bonds, Minn. Statutes 2004 296A.04, 2004 296A.05

Bulk purchasers

Confession of judgment, unpaid excise taxes, Minn. Statutes 2004 296A.15

Defined, Minn. Statutes 2004 296A.01

Delinquent taxes, Minn. Statutes 2004 296A.21, 2004 296A.22, 2004 469.1733

Discontinuance, sale, or disposal of business, surrender of license, Minn. Statutes 2004 296A.05

Licenses, Minn. Statutes 2004 296A.05, 2004 296A.06, 2004 296A.22

Payments by, special motor fuel excise taxes, Minn. Statutes 2004 296A.15

Receivers, appointment, Minn. Statutes 2004 296A.22

Records and record keeping, Minn. Statutes 2004 296A.19, 2004 296A.23

Reports given, monthly reports to Revenue Department, Minn. Statutes 2004 296A.15

Service of process on, license revocation hearings, notice, Minn. Statutes 2004 296A.06

Surety bonds, application of law, Minn. Statutes 2004 296A.05

Complaints

Contraband or vehicles for transporting, forfeiture, Minn. Statutes 2004 296A.24

Confession of judgment, unpaid excise taxes, Minn. Statutes 2004 296A.15

Contraband, Minn. Statutes 2004 296A.24

Dealers

Accumulating meters, Minn. Statutes 2004 296A.04

Defined, Minn. Statutes 2004 296A.01

Delinquent taxes, Minn. Statutes 2004 296A.21, 2004 296A.22, 2004 469.1733

Discontinuance, sale, or disposal of business, surrender of license, Minn. Statutes 2004 296A.04

Invoices, excise tax computation, Minn. Statutes 2004 296A.15

Licenses, Minn. Statutes 2004 296A.04, 2004 296A.06, 2004 296A.22

Payments by, special fuel excise taxes, Minn. Statutes 2004 296A.15

Receivers, appointment, Minn. Statutes 2004 296A.22

Records and record keeping, Minn. Statutes 2004 296A.19, 2004 296A.23

Reports given, sales or use of special motor fuel, Minn. Statutes 2004 296A.10

Sales ticket books, special fuel sales, Minn. Statutes 2004 296A.15

Service of process on, license revocation hearings, notice, Minn. Statutes 2004 296A.06

Surety bonds, application of law, Minn. Statutes 2004 296A.04

Tax liability, Minn. Statutes 2004 296A.10

Definitions, motor fuel taxes, Minn. Statutes 2004 296A.01, 2004 296A.08

Delivery, Minn. Statutes 2004 296A.22

Destruction, accidents, motor fuel tax refunds, Minn. Statutes 2004 296A.16

Distribution, rulemaking, Minn. Statutes 2004 296A.02

Distributors

Invoices, excise tax computation requirements, Minn. Statutes 2004 296A.15

Payments by, special motor fuel excise taxes, Minn. Statutes 2004 296A.15

Receivers, appointment, Minn. Statutes 2004 296A.22

Reports given, Minn. Statutes 2004 296A.10, 2004 296A.15

Sales ticket books, special fuel sales, Minn. Statutes 2004 296A.15

Tax liability, Minn. Statutes 2004 296A.10

Excise taxes, see Special motor fuel taxes under MOTOR FUEL TAXES

Exclusions, Minn. Statutes 2004 296A.01

Forfeitures

Contraband, judicial forfeiture determination, Minn. Statutes 2004 296A.24

Inspections

Fees, failure to pay, penalties and interest, Minn. Statutes 2004 296A.22

Intended use, Minn. Statutes 2004 296A.08

Interpretation of law, city licenses, Minn. Statutes 2004 296A.12

Inventories, contraband, Minn. Statutes 2004 296A.24

Invoices, seller-collected motor fuel taxes, Minn. Statutes 2004 296A.11

Lawsuits

Contraband or vehicles for transporting, forfeiture, Minn. Statutes 2004 296A.24

Liens, sale of contraband, effect, Minn. Statutes 2004 296A.24

Off-highway business use, Minn. Statutes 2004 296A.16

Refrigeration unit fuel

Motor fuel tax refunds, Minn. Statutes 2004 296A.16

Rulemaking about

Bulk purchasers or dealers, violations, license revocation, Minn. Statutes 2004 296A.06

Distribution, sale, or use, Minn. Statutes 2004 296A.02

Sale

City licenses, interpretation of law, Minn. Statutes 2004 296A.12

Contraband or vehicles for transporting, Minn. Statutes 2004 296A.24

Motor fuel taxes, see MOTOR FUEL TAXES

Prohibited sales, Minn. Statutes 2004 296A.22

Rulemaking, Minn. Statutes 2004 296A.02

Sales tickets, Minn. Statutes 2004 296A.04, 2004 296A.15

Sellers

Invoices, special motor fuel excise tax collection, Minn. Statutes 2004 296A.11

Service of process

Contraband or vehicles for transporting, inventories, Minn. Statutes 2004 296A.24

Shrinkage, special motor fuel taxes, allowance, Minn. Statutes 2004 296A.15

Statutes of limitations

Fees, collection lawsuits, Minn. Statutes 2004 296A.21

Storage

On farm bulk storage, Minn. Statutes 2004 296A.15

Special fuel for off-highway business use, Minn. Statutes 2004 296A.16

Taxes, see Special motor fuel taxes under MOTOR FUEL TAXES

Unused special motor fuel, see Refund claims under MOTOR FUEL TAXES

Use

Off-highway business use, exclusions, Minn. Statutes 2004 296A.16

Qualifying purpose, motor fuel tax refund claims, Minn. Statutes 2004 296A.16

Rulemaking, Minn. Statutes 2004 296A.02

Users, records and record keeping, Minn. Statutes 2004 296A.19

Vehicles or conveyances for transportation, Minn. Statutes 2004 296A.24

Vendors, invoices

Special motor fuel excise tax collection, Minn. Statutes 2004 296A.11

Violations and penalties

Accumulating meter violations, license revocation, Minn. Statutes 2004 296A.04

Bulk purchasers, Minn. Statutes 2004 296A.06, 2004 296A.22, 2004 296A.23

Dealers, Minn. Statutes 2004 296A.04, 2004 296A.06, 2004 296A.22, 2004 296A.23

Distributors, records, false statements, Minn. Statutes 2004 296A.23

Inspection fees, nonpayment, penalties and interest, Minn. Statutes 2004 296A.22

Prohibited sales, Minn. Statutes 2004 296A.22

Untaxed fuel, use in motor vehicles on public highways, Minn. Statutes 2004 296A.23

Vehicles or conveyances for transporting, confiscation or forfeiture, Minn. Statutes 2004 296A.24

Withdrawals through accumulating meters, Minn. Statutes 2004 296A.04