2015 Minnesota Statutes
Chapters 160 - 174A — TRANSPORTATION
Chapter 168D — MOTOR CARRIER FUEL TAX
Section 168D.09 — CREDIT OR REFUND.
Under this section, the commissioner shall allow a credit or refund to a motor carrier for taxes paid to any member jurisdiction that imposes a tax upon motor fuel purchased or obtained in Minnesota and member jurisdictions and used on the highways of Minnesota and other member jurisdictions. Every motor carrier claiming a refund under this section shall file a claim in the format and manner prescribed by the commissioner or take the credit on a subsequent tax return.
History:2002 c 371 art 2 s 10
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