Absorption gasoline, Minn. Statutes 2016 296A.01, 296A.07
Agricultural production, petroleum products used for, sales and use taxes, exemptions, Minn. Statutes 2016 297A.69
Bulk storage facilities, refineries or terminals, exclusion from definition, Minn. Statutes 2016 296A.01
Byproducts
Generally, Minn. Statutes 2016 296A.01, 296A.07
Natural gas, see NATURAL GAS
Casinghead gasoline, Minn. Statutes 2016 296A.01, 296A.07
Condensation gasoline, Minn. Statutes 2016 296A.01, 296A.07
Dealers
Payments to, tax refunds, gasoline destroyed by accident, Minn. Statutes 2016 296A.16
Records and record keeping, Minn. Statutes 2016 296A.19, 296A.23
Reports given, Minn. Statutes 2016 296A.15
State enforcement officers or employees acting as, Minn. Statutes 2016 296A.23
Definitions, motor fuel taxes, Minn. Statutes 2016 296A.01
Delivery, prohibited deliveries, Minn. Statutes 2016 296A.22
Distribution, sale, or use rulemaking, Minn. Statutes 2016 296A.02
Distributors
Cancellation or nonrenewal of licenses, Minn. Statutes 2016 296A.061
Delinquent taxes, Minn. Statutes 2016 296A.21, 296A.22, 469.1733
Gasoline taxes, exemptions, Minn. Statutes 2016 296A.07
Generally, Minn. Statutes 2016 296A.03
Inspection fees, Minn. Statutes 2016 239.101
Licenses, Minn. Statutes 2016 296A.03, 296A.06, 296A.061, 296A.22
Receivers, appointment, Minn. Statutes 2016 296A.22
Receiving products into state, Minn. Statutes 2016 296A.01
Records and record keeping, Minn. Statutes 2016 296A.19, 296A.23
Reports given, Minn. Statutes 2016 296A.15, 296A.23
Service of process on, license revocation hearings, notice, Minn. Statutes 2016 296A.06
State enforcement officers or employees acting as, Minn. Statutes 2016 296A.23
Violations and penalties, Minn. Statutes 2016 296A.06, 296A.22, 296A.23
Drip gasoline, Minn. Statutes 2016 296A.01, 296A.07
E30 and E50, Minn. Statutes 2016 239.77
E85
Energy content, Minn. Statutes 2016 296A.01
Gasoline taxes, Minn. Statutes 2016 296A.07, 296A.083
Inspections, specifications, Minn. Statutes 2016 239.761
Excise taxes, see MOTOR FUEL TAXES
Gasoline, see GASOLINE
Industrial production, petroleum products used for, sales and use taxes, exemptions, Minn. Statutes 2016 297A.68
Inspections
Administration Department, duties, Minn. Statutes 2016 239.75 to 239.80
Commerce Department, duties, Minn. Statutes 2016 239.75 to 239.80
Costs, recovery, Minn. Statutes 2016 239.101
Fees, Minn. Statutes 2016 239.101
Specifications, Minn. Statutes 2016 239.761
Invoices, seller-collected motor fuel taxes, Minn. Statutes 2016 296A.11
Jet fuel, see JET FUEL
Kerosene, see KEROSENE
Liquid petroleum products, see SPECIAL MOTOR FUEL
M85
Energy content, Minn. Statutes 2016 296A.01
Gasoline taxes, Minn. Statutes 2016 296A.07
Inspections, specifications, Minn. Statutes 2016 239.761
Manufacture, distributors' license, Minn. Statutes 2016 296A.03
Motor fuel taxes, generally, see MOTOR FUEL TAXES
Natural gas, see NATURAL GAS
Oil, see OIL
Peat, see PEAT
Petroleum products terminals, Minn. Statutes 2016 296A.01
Petroleum replacement goals, Minn. Statutes 2016 239.7911
Petroleum residuals, Minn. Statutes 2016 296A.01
Petroleum tank fund, see under STATE FUNDS AND ACCOUNTS
Pipeline companies, see Petroleum products pipeline companies under PIPES AND PIPELINES
Receiving into state
Distributors' license, Minn. Statutes 2016 296A.03
Who may receive, Minn. Statutes 2016 296A.01
Withdrawal, Minn. Statutes 2016 296A.01
Refining, distributors' license, Minn. Statutes 2016 296A.03
Sales
Identical prices at all pumps, Minn. Statutes 2016 239.751
Inspection fees, Minn. Statutes 2016 239.101
Motor fuel taxes, see MOTOR FUEL TAXES
Prohibited sales, Minn. Statutes 2016 296A.22
Sales and use taxes, exemptions, Minn. Statutes 2016 297A.68, 297A.69
Special fuels, see SPECIAL MOTOR FUEL
Transmission through pipelines, sales and use taxes, Minn. Statutes 2016 297A.68
Transportation, motor vehicles less than 26,000 pounds, Minn. Statutes 2016 169.781
Transporters, records, Minn. Statutes 2016 296A.19
Underground storage tanks, see under STORAGE TANKS
Violations and penalties
Dealers, false statements, Minn. Statutes 2016 296A.23
Distributors, Minn. Statutes 2016 296A.06, 296A.22, 296A.23
Prohibited sales, Minn. Statutes 2016 296A.22
State enforcement officers or employees, Minn. Statutes 2016 296A.23