Tax On Petroleum And Other Fuels

  1. Law
  2. Minnesota Statutes
  3. Excise And Sales Taxes
  4. Tax On Petroleum And Other Fuels

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Section
296A.01

Definitions.

Section
296A.02

Administration.

Section
296A.03

Distributor's License.

Section
296A.04

Special Fuel Dealer's License; Requirements.

Section
296A.05

Bulk Purchaser's License; Requirements.

Section
296A.06

Revocation Of License, Permit, Or Certificate; Suspension Of License.

Section
296A.07

Gasoline Tax.

Section
296A.08

Special Fuel Tax.

Section
296A.09

Aviation Tax.

Section
296A.061

Cancellation Or Nonrenewal Of Licenses.

Section
296A.083

Debt Service Surcharge.

Section
296A.10

Liability For Unpaid Tax.

Section
296A.11

Seller May Collect Tax.

Section
296A.12

Gasoline And Special Fuel Tax In Lieu Of Other Taxes.

Section
296A.13

Personal Liability For Tax.

Section
296A.14

Tax As Personal Debt Of Fiduciary.

Section
296A.15

Payment Of Tax.

Section
296A.16

Refund Or Credit.

Section
296A.17

Aviation Refund.

Section
296A.18

Apportionment Of Tax; Deposit Of Proceeds.

Section
296A.19

Required Records.

Section
296A.20

[repealed, 2005 C 151 Art 1 S 117]

Section
296A.21

Statute Of Limitations.

Section
296A.22

Nonpayment Of Tax; Civil Penalties.

Section
296A.23

Criminal Penalties.

Section
296A.24

Contraband.

Section
296A.25

[repealed, 2005 C 151 Art 1 S 117]

Section
296A.26

Judicial Review; Appeal To Tax Court.

Section
296A.27

[repealed, 2002 C 371 Art 2 S 23]

Section
296A.28

[repealed, 2002 C 371 Art 2 S 23]

Section
296A.201

[repealed, 2005 C 151 Art 1 S 117]