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Minnesota Legislature

Office of the Revisor of Statutes

MOTOR CARRIER FUEL TAX

Assessments

Authority, Minn. Statutes 2015 168D.11

Evasion, Minn. Statutes 2015 168D.13

Notice requirements, Minn. Statutes 2015 168D.13

Public Safety Department, duties, Minn. Statutes 2015 168D.02, 2015 168D.11, 2015 168D.13

Audits and examinations

Generally, Minn. Statutes 2015 168D.11

Public Safety Department, duties, Minn. Statutes 2015 168D.02, 2015 168D.11

Requirements, Minn. Statutes 2015 168D.04, 2015 168D.11

Collection

Fuel tax compact or international fuel tax agreement, Minn. Statutes 2015 168D.02, 2015 168D.04

Notice requirements, Minn. Statutes 2015 168D.13

Public Safety Department, duties and powers, Minn. Statutes 2015 168D.02, 2015 168D.13

Credits

Delinquent taxes, offsets, Minn. Statutes 2015 168D.16

Generally, Minn. Statutes 2015 168D.09

Data

Exchange, Minn. Statutes 2015 168D.02, 2015 168D.04

International fuel tax agreement, Minn. Statutes 2015 168D.02

Decals

Display, Minn. Statutes 2015 168D.04

Issuance, Minn. Statutes 2015 168D.02, 2015 168D.07

Definitions, generally, Minn. Statutes 2015 168D.01

Delinquent taxes

License plates and international fuel tax agreement license, Minn. Statutes 2015 168D.15

Payment, Minn. Statutes 2015 168D.16

Enforcement of law, generally, Minn. Statutes 2015 168D.14

Evasion, assessment, collection, and vehicle impoundment, Minn. Statutes 2015 168D.13

Exemptions

Agreements, Minn. Statutes 2015 168D.02, 2015 168D.04

Generally, Minn. Statutes 2015 168D.02

Recreational vehicles, Minn. Statutes 2015 168D.17

Fuel tax compact

Agreements, arrangements, or declarations, Minn. Statutes 2015 168D.02 to 2015 168D.04

Decals, Minn. Statutes 2015 168D.02, 2015 168D.04, 2015 168D.07

Generally, Minn. Statutes 2015 168D.02

Jurisdiction, Minn. Statutes 2015 168D.01, 2015 168D.04, 2015 168D.11

Members, authority, Minn. Statutes 2015 168D.04

Minnesota law, compliance, Minn. Statutes 2015 168D.03

Interest

Penalties (monetary), Minn. Statutes 2015 168D.04, 2015 168D.11

Public Safety Department, duties and powers, Minn. Statutes 2015 168D.02

International Fuel Tax Agreement (IFTA) Compact

Decals, Minn. Statutes 2015 168D.02, 2015 168D.04, 2015 168D.07

Fuel tax compact, see same under this topic

Generally, Minn. Statutes 2015 168D.02, 2015 168D.04

Jurisdiction, Minn. Statutes 2015 168D.01, 2015 168D.04, 2015 168D.11

Minnesota law, compliance requirements, Minn. Statutes 2015 168D.03

Violations and penalties, fuel licenses, Minn. Statutes 2015 168D.05

Penalties (monetary)

Determination, Minn. Statutes 2015 168D.11

Fuel tax compact or international fuel tax agreement members, sovereignty, Minn. Statutes 2015 168D.04

Interest, Minn. Statutes 2015 168D.04, 2015 168D.11

Public Safety Department, duties and powers, Minn. Statutes 2015 168D.02

Public Safety Department, rulemaking authority, Minn. Statutes 2015 168D.18

Rate, generally, Minn. Statutes 2015 168D.02, 2015 168D.04

Reciprocity, fuel tax compact, Minn. Statutes 2015 168D.02

Records and record keeping

Audits, Minn. Statutes 2015 168D.02, 2015 168D.04, 2015 168D.11

Requirements, Minn. Statutes 2015 168D.04, 2015 168D.10

Recreational vehicles, exemptions, Minn. Statutes 2015 168D.17

Refund claims, generally, Minn. Statutes 2015 168D.09

Refunds, Minn. Statutes 2015 168D.02, 2015 168D.09

Reports about

Filing fees, Minn. Statutes 2015 168D.06

Requirements, Minn. Statutes 2015 168D.04

Violations and penalties, see same under this topic

Returns

Filing, Minn. Statutes 2015 168D.08

Interstate compact, Minn. Statutes 2015 168D.09

Tax liability

Penalties, Minn. Statutes 2015 168D.02, 2015 168D.04, 2015 168D.11

Road taxes, Minn. Statutes 2015 168D.04

Tax notices, generally, Minn. Statutes 2015 168D.13

Taxpayers, reports given, fees, Minn. Statutes 2015 168D.06

Violations and penalties

Delinquent taxes, license plates and international fuel tax agreements licenses, suspension, Minn. Statutes 2015 168D.15

Evasion, assessment, collection, and vehicle impoundment, Minn. Statutes 2015 168D.13

International fuel tax agreement violations, fuel licenses, Minn. Statutes 2015 168D.05

International registration plan payment violations, Minn. Statutes 2015 168D.15, 2015 168D.16