There is a newer version of the Minnesota Statutes
2005 Minnesota Statutes - Chapter 296A — Tax on petroleum and other fuels
- Repealed, Renumbered, etc. Sections within Chapter 296A
- 296A.01 — Definitions.
- 296A.02 — Administration.
- 296A.03 — Distributor's license.
- 296A.04 — Special fuel dealer's license; requirements.
- 296A.05 — Bulk purchaser's license; requirements.
- 296A.06 — Revocation of license, permit, or certificate.
- 296A.07 — Gasoline tax.
- 296A.08 — Special fuel tax.
- 296A.09 — Aviation tax.
- 296A.10 — Liability for unpaid tax.
- 296A.11 — Seller may collect tax.
- 296A.12 — Gasoline and special fuel tax in lieu of other taxes.
- 296A.13 — Personal liability for tax.
- 296A.14 — Tax as personal debt of fiduciary.
- 296A.15 — Payment of tax.
- 296A.16 — Refund or credit.
- 296A.17 — Aviation refund.
- 296A.18 — Apportionment of tax; deposit of proceeds.
- 296A.19 — Required records.
- 296A.20 — Repealed, 2005 c 151 art 1 s 117
- 296A.201 — Repealed, 2005 c 151 art 1 s 117
- 296A.21 — Statute of limitations.
- 296A.22 — Nonpayment of tax; civil penalties.
- 296A.23 — Criminal penalties.
- 296A.24 — Contraband.
- 296A.25 — Repealed, 2005 c 151 art 1 s 117
- 296A.26 — Judicial 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- 296A.27 — Repealed, 2002 c 371 art 2 s 23
- 296A.28 — Repealed, 2002 c 371 art 2 s 23
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