2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 296A Tax on Petroleum and Other Fuels
Section 296A.02 ADMINISTRATION.

296A.02 ADMINISTRATION.
Subdivision 1. Enforcement responsibility. The commissioner of revenue shall enforce
and administer the provisions of this chapter with the assistance of the commissioners of public
safety, commerce, and transportation.
Subd. 2. Powers of commissioner. The commissioner, or duly authorized agents, may
conduct investigations, inquiries, and hearings under this chapter. In connection with such
investigations, inquiries, and hearings, the commissioner and the duly authorized agents have all
the powers conferred upon the commissioner and the commissioner's examiners by chapter 270C,
and the provisions of that chapter apply to all such investigations, inquiries, and hearings.
Subd. 3. Rules; administration and enforcement. The commissioner may adopt rules
relating to the administration and enforcement of laws regulating the sale, distribution, and use of
petroleum products and special fuel. The rules shall be reasonable and consistent with the law.
Subd. 4. Application to foreign or interstate commerce. No provision of this chapter shall
apply to, or be construed to apply to, foreign or interstate commerce, except insofar as the same
may be permitted under the Constitution and the laws of the United States.
History: 1998 c 299 s 2; 1Sp2001 c 4 art 6 s 77; 2005 c 151 art 2 s 17