Chapter 168D — Fuel Tax Compact

168D.01 Definitions This section defines key terms used in the motor carrier fuel tax law. It explains what words like 'motor carrier,' … 168D.02 Fuel Tax Compact This section authorizes Minnesota to participate in the International Fuel Tax Agreement (IFTA). This is a compact … 168D.03 Compliance With Minnesota Laws This section says that IFTA agreements do not excuse motor carriers from following other Minnesota laws. Having a fuel … 168D.04 Taxing Authority This section describes Minnesota's taxing authority under IFTA. The state taxes fuel consumed on Minnesota highways … 168D.05 Motor Carrier Fuel License This section requires motor carriers operating qualified vehicles in Minnesota to obtain a fuel license. Without a … 168D.06 Fuel License Fees This section sets the fees for motor carrier fuel licenses. The annual license fee is $15, the quarterly filing fee is … 168D.07 Fuel Decal Fee This section requires the commissioner to issue a decal or identification showing IFTA compliance. Motor carriers must … 168D.08 Motor Carrier Fuel Tax Returns This section requires motor carriers to file quarterly fuel tax returns. Returns are due on the last day of the month … 168D.09 Credit or Refund This section allows motor carriers to get credits or refunds for fuel taxes already paid to other IFTA jurisdictions. … 168D.10 Motor Carrier Records This section requires motor carriers to keep records that support the information on their fuel tax returns. Records … 168D.11 Auditing and Reporting This section gives the commissioner the right to audit motor carrier fuel tax records. Minnesota shares audit results … 168D.12 Motor Carrier Temporary Fuel Permit This section allows motor carriers without a fuel license to buy a temporary 5-day trip permit for $25. This permit … 168D.13 Action to Avoid or Evade Fuel Tax This section addresses fuel tax evasion. If the commissioner finds a motor carrier is trying to avoid paying fuel taxes, … 168D.14 Enforcement Powers This section describes who enforces this chapter. The commissioner of public safety, with help from the State Patrol and … 168D.15 Delinquent Filing or Payment This section says motor carriers who are more than 30 days late on fuel tax filings or payments may have their license … 168D.16 Transferring Funds to Pay Delinquent Fee This section allows the commissioner to transfer credits between a motor carrier's IFTA account and registration account … 168D.17 Exemptions This section exempts recreational vehicles from the motor carrier fuel tax. RVs as defined by law do not have to follow … 168D.18 Rules This section gives the commissioner the power to adopt rules for administering and enforcing this chapter.