2025 Session Last amended: 2025 session

§ 296A.01 — Definitions

Plain-Language Summary

This section defines key terms used throughout the fuel tax chapter. It covers what counts as gasoline, special fuel, aviation fuel, alternative fuel, and other petroleum products for tax purposes.

Practical Notes
If you deal with fuel in Minnesota, these definitions determine what taxes apply to your products. Terms like ‘distributor,’ ‘special fuel dealer,’ and ‘bulk purchaser’ each have specific meanings that affect licensing and tax obligations.