Minn. Stat. ch. 296A – Tax on Petroleum and Other Fuels | Midpage

Collections
Minnesota Statutes

Excise and Sales Taxes

Chapter 296A

Minn. Stat. ch. 296A

Tax on Petroleum and Other Fuels

296A.01Definitions 296A.02Administration 296A.03Distributor's License 296A.04Special Fuel Dealer's License; Requirements 296A.05Bulk Purchaser's License; Requirements 296A.051Public Charging Station Operator's License; Requirements 296A.06Revocation of License, Permit, or Certificate; Suspension of License 296A.061Cancellation or Nonrenewal of Licenses 296A.07Gasoline Tax 296A.075Electricity as Vehicle Fuel Tax 296A.08Special Fuel Tax 296A.083Debt Service Surcharge 296A.09Aviation Tax 296A.10Liability for Unpaid Tax 296A.11Seller May Collect Tax 296A.12Gasoline and Special Fuel Tax in Lieu of Other Taxes 296A.13Personal Liability for Tax 296A.14Tax as Personal Debt of Fiduciary 296A.15Payment of Tax 296A.16Refund or Credit 296A.17Aviation Refund 296A.18Apportionment of Tax; Deposit of Proceeds 296A.19Required Records 296A.20[Repealed, 2005 c 151 art 1 s 117]296A.201[Repealed, 2005 c 151 art 1 s 117]296A.21Statute of Limitations 296A.22Nonpayment of Tax; Civil Penalties 296A.23Criminal Penalties 296A.24Contraband 296A.25[Repealed, 2005 c 151 art 1 s 117]296A.26Judicial Review; Appeal to Tax Court 296A.27[Repealed, 2002 c 371 art 2 s 23]296A.28[Repealed, 2002 c 371 art 2 s 23]