2019 Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 296A — Tax On Petroleum And Other Fuels
Section 296A.061 — Cancellation Or Nonrenewal Of Licenses.

Universal Citation: MN Stat § 296A.061 (2019)
296A.061 CANCELLATION OR NONRENEWAL OF LICENSES.

The commissioner may cancel a license or not renew a license if one of the following conditions occurs:

(1) the license holder has not filed a petroleum tax return or report for at least one year;

(2) the license holder has not reported any petroleum tax liability on the license holder's returns or reports for at least one year; or

(3) the license holder requests cancellation of the license.

History: 2010 c 389 art 6 s 4

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.