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Minnesota Legislature

Office of the Revisor of Statutes

SPECIAL MOTOR FUEL

Accidents, destruction by, motor fuel tax refunds, Minn. Statutes 2016 296A.16

Accumulating meters, Minn. Statutes 2016 296A.04

Bulk purchasers

Cancellation or nonrenewal of licenses, Minn. Statutes 2016 296A.061

Confession of judgment, unpaid excise taxes, Minn. Statutes 2016 296A.15

Delinquent taxes, Minn. Statutes 2016 296A.21, 2016 296A.22, 2016 469.1733

Discontinuance, sale, or disposal of business, surrender of license, Minn. Statutes 2016 296A.05

Licenses, Minn. Statutes 2016 296A.05, 2016 296A.06, 2016 296A.061, 2016 296A.22

Payments by, special motor fuel excise taxes, Minn. Statutes 2016 296A.15

Receivers, appointment, Minn. Statutes 2016 296A.22

Records and record keeping, Minn. Statutes 2016 296A.19, 2016 296A.23

Reports given, monthly reports to Revenue Department, Minn. Statutes 2016 296A.15

Service of process on, license revocation hearings, notice, Minn. Statutes 2016 296A.06

Surety bonds, Minn. Statutes 2016 296A.05

Complaints, contraband or vehicles for transporting, forfeiture, Minn. Statutes 2016 296A.24

Confession of judgment, unpaid excise taxes, Minn. Statutes 2016 296A.15

Contraband, Minn. Statutes 2016 296A.24

Dealers

Accumulating meters, Minn. Statutes 2016 296A.04

Cancellation or nonrenewal of licenses, Minn. Statutes 2016 296A.061

Delinquent taxes, Minn. Statutes 2016 296A.21, 2016 296A.22, 2016 469.1733

Discontinuance, sale, or disposal of business, surrender of license, Minn. Statutes 2016 296A.04

Invoices, excise tax computation, Minn. Statutes 2016 296A.15

Licenses, Minn. Statutes 2016 296A.04, 2016 296A.06, 2016 296A.061, 2016 296A.22

Payments by, special fuel excise taxes, Minn. Statutes 2016 296A.15

Receivers, appointment, Minn. Statutes 2016 296A.22

Records and record keeping, Minn. Statutes 2016 296A.19, 2016 296A.23

Reports given, sales or use of special motor fuel, Minn. Statutes 2016 296A.10

Sales ticket books, special fuel sales, Minn. Statutes 2016 296A.15

Service of process on, license revocation hearings, notice, Minn. Statutes 2016 296A.06

Surety bonds, Minn. Statutes 2016 296A.04

Tax liability, Minn. Statutes 2016 296A.10

Definitions, motor fuel taxes, Minn. Statutes 2016 296A.01

Delivery, Minn. Statutes 2016 296A.22

Destruction, accidents, motor fuel tax refunds, Minn. Statutes 2016 296A.16

Distribution, rulemaking, Minn. Statutes 2016 296A.02

Distributors

Generally, Minn. Statutes 2016 296A.15

Receivers, appointment, Minn. Statutes 2016 296A.22

Reports given, Minn. Statutes 2016 296A.10, 2016 296A.15

Tax liability, Minn. Statutes 2016 296A.10

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

Exclusions, Minn. Statutes 2016 296A.01

Forfeitures, contraband, judicial forfeiture determination, Minn. Statutes 2016 296A.24

Gasoline blended with ethanol

Alternative fuel vehicles, Minn. Statutes 2016 239.761

Definitions, Minn. Statutes 2016 239.77

Inspections, fees, failure to pay, penalties and interest, Minn. Statutes 2016 296A.22

Intended use, Minn. Statutes 2016 296A.08

Inventories, contraband, Minn. Statutes 2016 296A.24

Invoices, seller-collected motor fuel taxes, Minn. Statutes 2016 296A.11

Lawsuits, contraband or vehicles for transporting, forfeiture, Minn. Statutes 2016 296A.24

Liens, sale of contraband, effect, Minn. Statutes 2016 296A.24

Off-highway business use, Minn. Statutes 2016 296A.16

Refrigeration unit fuel, motor fuel tax refunds, Minn. Statutes 2016 296A.16

Sale

City licenses, Minn. Statutes 2016 296A.12

Contraband or vehicles for transporting, Minn. Statutes 2016 296A.24

Motor fuel taxes, see MOTOR FUEL TAXES

Prohibited sales, Minn. Statutes 2016 296A.22

Rulemaking, Minn. Statutes 2016 296A.02

Sales tickets, Minn. Statutes 2016 296A.04, 2016 296A.15

Sellers, invoices, special motor fuel excise tax collection, Minn. Statutes 2016 296A.11

Service of process, contraband or vehicles for transporting, inventories, Minn. Statutes 2016 296A.24

Shrinkage, special motor fuel taxes, allowance, Minn. Statutes 2016 296A.15

Statutes of limitations, fees, collection lawsuits, Minn. Statutes 2016 296A.21

Storage

On farm bulk storage, Minn. Statutes 2016 296A.15

Special fuel for off-highway business use, Minn. Statutes 2016 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 2016 296A.16

Qualifying purpose, motor fuel tax refund claims, Minn. Statutes 2016 296A.16

Rulemaking, Minn. Statutes 2016 296A.02

Users, records and record keeping, Minn. Statutes 2016 296A.19

Vehicles or conveyances for transportation, Minn. Statutes 2016 296A.24

Vendors, invoices, special motor fuel excise tax collection, Minn. Statutes 2016 296A.11

Violations and penalties

Accumulating meter violations, license revocation, Minn. Statutes 2016 296A.04

Bulk purchasers, Minn. Statutes 2016 296A.06, 2016 296A.22, 2016 296A.23

Dealers, Minn. Statutes 2016 296A.04, 2016 296A.06, 2016 296A.22, 2016 296A.23

Distributors, records, false statements, Minn. Statutes 2016 296A.23

Inspection fees, nonpayment, penalties and interest, Minn. Statutes 2016 296A.22

Prohibited sales, Minn. Statutes 2016 296A.22

Untaxed fuel, use in motor vehicles on public highways, Minn. Statutes 2016 296A.23

Vehicles or conveyances for transporting, confiscation or forfeiture, Minn. Statutes 2016 296A.24

Withdrawals through accumulating meters, Minn. Statutes 2016 296A.04