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U.S. State Codes
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Minnesota
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Chapters 296 - 299 — Excise...
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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; Suspension Of License.
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.21 — Statute Of Limitations.
Section 296A.22 — Nonpayment Of Tax; Civil Penalties.
Section 296A.23 — Criminal Penalties.
Section 296A.24 — Contraband.
Section 296A.26 — Judicial Review; Appeal To Tax Court.