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Statutes > Minnesota Statutes > Chapters 296 - 299 Excise and Sales Taxes > Chapter 296A Tax on Petroleum and Other Fuels

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  • Section 296A.20 Repealed, 2005 c 151 art 1 s 117
  • Section 296A.201 Repealed, 2005 c 151 art 1 s 117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  • Section 296A.25 Repealed, 2005 c 151 art 1 s 117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  • Section 296A.27 Repealed, 2002 c 371 art 2 s 23
  • Section 296A.28 Repealed, 2002 c 371 art 2 s 23




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