Jet fuel, Minn. Law 2013 c 143 art 5 s 2
Penalties
Failure to pay, Minn. Law 2013 c 143 art 18 s 16
Interest on, Minn. Law 2013 c 143 art 18 s 17
Refunds, graduated basis, Minn. Law 2013 c 143 art 5 s 3