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Minnesota Legislature

Office of the Revisor of Statutes

MOTOR FUEL TAXES

Administration, Minn. Statutes 2016 296A.02

Appeals, Minn. Statutes 2016 296A.26

Assessments, Minn. Statutes 2016 270C.56, 2016 296A.21

Authorized, Minn. Const. art 14 s 10

Aviation gasoline taxes

Authorized, Minn. Const. art 10 s 4

Generally, Minn. Statutes 2016 296A.09

Refund claims, statutes of limitations, Minn. Statutes 2016 296A.21

Refunds, Minn. Statutes 2016 296A.17

Revenues, Minn. Statutes 2016 296A.18

Claims, refunds, see Refund claims under this topic

Collection

Embezzlement, Minn. Statutes 2016 296A.23

Generally, Minn. Statutes 2016 296A.21, 2016 296A.22

Invoices, Minn. Statutes 2016 296A.11

Sellers, duties, Minn. Statutes 2016 296A.11

Confession of judgment, monthly reports, Minn. Statutes 2016 296A.15

Credits

Aviation gasoline taxes, Minn. Statutes 2016 296A.17

Gasoline, Minn. Statutes 2016 296A.16

Qualifying service stations, Minn. Statutes 2016 296A.16

Special motor fuel, Minn. Statutes 2016 296A.15, 2016 296A.16

Undyed diesel fuel, Minn. Statutes 2016 296A.15

Defeat, Minn. Statutes 2016 296A.23

Definitions

Electronically filed returns or reports, Minn. Statutes 2016 296A.15

Generally, Minn. Statutes 2016 296A.01

Delinquent taxes

Border city development zones, tax incentives, Minn. Statutes 2016 469.1733

Generally, Minn. Statutes 2016 296A.22

Lawsuits, Minn. Statutes 2016 296A.21, 2016 296A.22

Enforcement of law

Lawsuits, Minn. Statutes 2016 296A.23

State agencies, duties, Minn. Statutes 2016 296A.02

State officers or employees, violations, Minn. Statutes 2016 296A.23

Evasion

False or fraudulent reports, assessments, lawsuits, Minn. Statutes 2016 296A.21

Felony, Minn. Statutes 2016 296A.23

Exemptions

Air ambulance services, Minn. Statutes 2016 296A.09

Duluth Transit Authority, Minn. Statutes 2016 458A.30

Generally, Minn. Statutes 2016 296A.07, 2016 296A.08

Gasoline taxes

All-terrain vehicles, Minn. Statutes 2016 84.927, 2016 296A.18

Credits, Minn. Statutes 2016 296A.16

Debt service surcharge, Minn. Statutes 2016 296A.083

Duluth Transit Authority, Minn. Statutes 2016 458A.30

Exemptions, Minn. Statutes 2016 296A.07

Generally, Minn. Statutes 2016 296A.18

Imposition, Minn. Statutes 2016 296A.07

In addition to ad valorem taxes, Minn. Statutes 2016 296A.12

In lieu of other taxes, Minn. Statutes 2016 296A.12

Marine gasoline, Minn. Statutes 2016 296A.07, 2016 296A.18

Payment, Minn. Statutes 2016 296A.15

Rate, Minn. Statutes 2016 296A.07

Refund claims, statutes of limitations, Minn. Statutes 2016 296A.21

Refunds, Minn. Statutes 2016 296A.16

Unpaid taxes, confession of judgment, Minn. Statutes 2016 296A.15

Hearings, Revenue Department, duties, Minn. Statutes 2016 296A.02

In lieu taxes, Minn. Statutes 2016 296A.12

Interest

Generally, Minn. Statutes 2016 296A.22

Personal debt, Minn. Statutes 2016 296A.14

International fuel tax agreements

Decals, Minn. Statutes 2016 168D.04

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

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

Investigations, Minn. Statutes 2016 296A.02

Invoices

Special motor fuel taxes, Minn. Statutes 2016 296A.15

Tax collections, Minn. Statutes 2016 296A.11

Lawsuits

Delinquent taxes, Minn. Statutes 2016 296A.22

False or fraudulent reports, Minn. Statutes 2016 296A.21

Generally, Minn. Statutes 2016 296A.23

Tax liability, right of contribution, Minn. Statutes 2016 270C.56

Marine gasoline taxes, Minn. Statutes 2016 296A.07, 2016 296A.18

Orders, penalties, abatement, Minn. Statutes 2016 296A.22

Payment

Aviation gasoline taxes, Minn. Statutes 2016 296A.09

Delinquent taxes, immediate payment, Minn. Statutes 2016 296A.22

Gasoline taxes, Minn. Statutes 2016 296A.07

Generally, Minn. Statutes 2016 296A.15

Liability, see Tax liability under this topic

Petroleum products distributors, surety bonds, Minn. Statutes 2016 296A.03

Special motor fuel taxes, Minn. Statutes 2016 296A.08, 2016 296A.15

Penalties (monetary)

Generally, Minn. Statutes 2016 296A.22

Personal debt, Minn. Statutes 2016 296A.14

Petroleum products distributors, surety bonds, Minn. Statutes 2016 296A.03

Refund claim violations, Minn. Statutes 2016 296A.16

Rate

Aviation gasoline taxes, Minn. Statutes 2016 296A.09

Generally, Minn. Statutes 2016 296A.07, 2016 296A.08

Qualifying service stations, Minn. Statutes 2016 296A.16

Snowmobiles, Minn. Statutes 2016 296A.18

Refund claims

Approval, Minn. Statutes 2016 296A.16, 2016 296A.17

Aviation gasoline taxes, Minn. Statutes 2016 296A.17

Errors, adjustments for, Minn. Statutes 2016 296A.16, 2016 296A.17

False or fraudulent claims, penalties, Minn. Statutes 2016 296A.16, 2016 296A.17, 2016 296A.23, 2016 609B.450

False statements, Minn. Statutes 2016 296A.23

Filing, Minn. Statutes 2016 296A.16, 2016 296A.21

Special motor fuels, Minn. Statutes 2016 296A.21

Refunds

Appropriations for, Minn. Statutes 2016 296A.16, 2016 296A.17

Aviation gasoline taxes, Minn. Statutes 2016 296A.17

Claims, see Refund claims under this topic

Generally, Minn. Statutes 2016 296A.15, 2016 296A.16

Graduated refunds, Minn. Statutes 2016 296A.17

Unrefunded taxes, computation, Minn. Statutes 2016 296A.18

Returns, filing, Minn. Statutes 2016 296A.15

Revenues

Depositing

Aviation gasoline tax revenues, Minn. Statutes 2016 296A.17, 2016 296A.18

Gasoline taxes, Minn. Statutes 2016 296A.18

Seller-collected taxes, Minn. Statutes 2016 296A.11

Special motor fuel taxes, Minn. Statutes 2016 296A.18

Unrefunded gasoline tax, Minn. Statutes 2016 84.794, 2016 84.803

Various uses, percentage of revenue from, Minn. Statutes 2016 296A.18

Signatures, electronically filed returns, Minn. Statutes 2016 296A.15

Special motor fuel taxes

Credits, Minn. Statutes 2016 296A.15, 2016 296A.16

Debt service surcharge, Minn. Statutes 2016 296A.083

Generally, Minn. Statutes 2016 296A.08, 2016 296A.15

In addition to ad valorem taxes, Minn. Statutes 2016 296A.12

In lieu of other taxes, Minn. Statutes 2016 296A.12

Jet fuel, Minn. Statutes 2016 296A.09

Motor vehicles on forest roads, special motor fuel used in, Minn. Statutes 2016 296A.18

Not tax on consumption, Minn. Statutes 2016 296A.09

Refund claims, statutes of limitations, Minn. Statutes 2016 296A.21

Refunds, Minn. Statutes 2016 296A.16

Various uses, percentage of revenue from, Minn. Statutes 2016 296A.18

Statutes of limitations, Minn. Statutes 2016 296A.21, 2016 296A.23

Tax liability

Claims for refunds, Minn. Statutes 2016 270C.56

Fiduciaries, Minn. Statutes 2016 296A.14

Generally, Minn. Statutes 2016 296A.22

Lawsuits, right of contribution, Minn. Statutes 2016 270C.56

Penalties (monetary), see same under this topic

Personal liability, Minn. Statutes 2016 270C.56, 2016 296A.13, 2016 296A.14

Record keeping violations, Minn. Statutes 2016 296A.08

Taxpayers

Reports given, Minn. Statutes 2016 296A.15

Signatures, Minn. Statutes 2016 296A.15

Tax liability, Minn. Statutes 2016 296A.14

Use tax, special motor fuels, Minn. Statutes 2016 296A.08

Violations and penalties

Civil penalties additional to criminal penalties, Minn. Statutes 2016 296A.22

Delinquent taxes, lawsuits, penalties, Minn. Statutes 2016 296A.22

False or fraudulent reports, assessments, lawsuits, Minn. Statutes 2016 296A.21

Generally, Minn. Statutes 2016 296A.23

Notice requirements, Minn. Statutes 2016 296A.06

Refunds, false or fraudulent claims, Minn. Statutes 2016 296A.16, 2016 296A.23, 2016 609B.450