Minn. Stat. § 115C.021
Subd. 1. General rule.
Except as provided in subdivisions 2 to 4, a person is responsible for a release from a tank if the person is an owner or operator of the tank at any time during or after the release.
Subd. 2. Exception of certain tank owners.
An owner of a tank is not responsible for a release from the tank if the owner can establish that:
Subd. 3. Tank located on tax-forfeited land.
The state, an agency of the state, or a political subdivision is not responsible for a release from a tank solely as a result of actions taken to manage, sell, or transfer tax-forfeited land where the tank is located under chapter 282 and other laws applicable to tax-forfeited land. This subdivision does not relieve the state, a state agency, or a political subdivision from liability for the daily operation of a tank under its control or responsibility located on tax-forfeited land.
Subd. 3a. Eminent domain.
Subd. 4. Mortgagees.
(b) A mortgagee of real property where a tank is located or a holder of a security interest in a tank is not an operator of the tank for the purpose of this section solely because the mortgagee or holder has a capacity to influence the operation of the tank to protect its security interest.
* NOTE: See section 115C.13 for repealer.