There is a newer version of the Minnesota Statutes
2011 Minnesota Statutes
Chapters 296 - 299 — Excise and Sales Taxes
Chapter 296A — Tax on Petroleum and Other Fuels
- 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
- Section 296A.061 — Cancellation or Nonrenewal of Licenses
- Section 296A.07 — Gasoline Tax
- Section 296A.08 — Special Fuel Tax
- Section 296A.083 — Debt Service Surcharge
- Section 296A.09 — Aviation Tax
- 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- Section 296A.20 — Repealed, 2005 c 151 art 1 s 117
- Section 296A.201 — Repealed, 2005 c 151 art 1 s 117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- Section 296A.25 — Repealed, 2005 c 151 art 1 s 117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- Section 296A.27 — Repealed, 2002 c 371 art 2 s 23
- Section 296A.28 — Repealed, 2002 c 371 art 2 s 23
Disclaimer: These codes may not be the most recent version. Minnesota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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