Chapter 296A — Administration

296A.01 Definitions This section defines key terms used throughout the fuel tax chapter. It covers what counts as gasoline, special fuel, … 296A.02 Administration This section gives the Commissioner of Revenue the power to enforce and manage Minnesota's fuel tax laws. The … 296A.03 Distributor's License This section requires anyone who produces, manufactures, refines, or distributes petroleum products in Minnesota to get … 296A.04 Special Fuel Dealer's License; Requirements This section requires anyone selling or delivering untaxed special fuel (like diesel) to get a special fuel dealer's … 296A.05 Bulk Purchaser's License; Requirements This section requires anyone who buys untaxed special fuel in bulk to get a bulk purchaser's license. The license costs … 296A.051 Public Charging Station Operator's License; Requirements Starting July 1, 2027, anyone operating a public electric vehicle charging station must get a license from the … 296A.06 Revocation of License, Permit, or Certificate; Suspension of License This section allows the Commissioner of Revenue to revoke or suspend fuel licenses, permits, or certificates if a … 296A.061 Cancellation or Nonrenewal of Licenses This section allows the Commissioner of Revenue to cancel or refuse to renew a fuel license if the holder has not filed … 296A.07 Gasoline Tax This section imposes Minnesota's excise tax on gasoline, including gasoline blended with ethanol. The tax applies to … 296A.075 Electricity as Vehicle Fuel Tax Starting July 1, 2027, this section imposes a tax of five cents per kilowatt hour on electricity sold as vehicle fuel at … 296A.08 Special Fuel Tax This section imposes Minnesota's excise tax on special fuels like diesel, kerosene, jet fuel, propane, and compressed … 296A.083 Debt Service Surcharge This section adds a debt service surcharge to the gasoline tax when needed to pay back trunk highway bonds authorized in … 296A.09 Aviation Tax This section imposes a tax of five cents per gallon on aviation gasoline and 15 cents per gallon on jet fuel and special … 296A.10 Liability for Unpaid Tax This section makes every fuel distributor, dealer, and user responsible for knowing whether the fuel tax has been paid. … 296A.11 Seller May Collect Tax This section allows a person who paid fuel tax on gasoline or special fuel but did not use it in motor vehicles to … 296A.12 Gasoline and Special Fuel Tax in Lieu of Other Taxes This section says that the state fuel excise tax replaces all other state and local taxes on the business of selling … 296A.13 Personal Liability for Tax This section makes certain individuals personally liable for paying fuel taxes. The people who can be held personally … 296A.14 Tax as Personal Debt of Fiduciary This section makes fuel taxes a personal debt of the taxpayer from the moment the tax is owed. If a fiduciary (like a … 296A.15 Payment of Tax This section explains how and when fuel taxes must be paid. Distributors must file monthly reports by the 23rd of each … 296A.16 Refund or Credit This section allows distributors to claim a credit or refund on fuel taxes they have already paid in certain situations. … 296A.17 Aviation Refund This section allows people who paid tax on aviation fuel to claim a refund. Refund claims must be filed by April 30 of … 296A.18 Apportionment of Tax; Deposit of Proceeds This section explains how fuel tax revenue is divided and deposited into various state funds. Most gasoline tax revenue … 296A.19 Required Records This section requires fuel distributors, dealers, bulk purchasers, and public charging station operators to keep … 296A.20 This section has been repealed. It was formerly part of the fuel tax administration chapter. 296A.201 This section has been repealed. It was formerly part of the fuel tax administration chapter. 296A.21 Statute of Limitations This section sets time limits for fuel tax assessments and refunds. The commissioner generally has 3-1/2 years from the … 296A.22 Nonpayment of Tax; Civil Penalties This section sets civil penalties for failing to pay fuel taxes on time. A penalty of one percent per day applies for … 296A.23 Criminal Penalties This section sets criminal penalties for fuel tax violations. Providing false information on fuel tax reports is a gross … 296A.24 Contraband This section allows the Commissioner of Revenue to seize untaxed fuel and the vehicles used to transport it. Seized fuel … 296A.25 This section has been repealed. It was formerly part of the fuel tax administration chapter. 296A.26 Judicial Review; Appeal to Tax Court This section allows anyone who disagrees with a fuel tax, penalty, or interest order from the Commissioner of Revenue to … 296A.27 This section has been repealed. It was formerly part of the fuel tax administration chapter. 296A.28 This section has been repealed. It was formerly part of the fuel tax administration chapter.