PETROLEUM PRODUCTS

Absorption gasoline, Minn. Statutes 2022 296A.01, 2022 296A.07

Agricultural production, petroleum products used for, sales and use taxes, exemptions, Minn. Statutes 2022 297A.69

Bulk purchasers, reports given, ownership or storage facility changes, Minn. Rules 8125.1100

Bulk sales, defined, Minn. Rules 8125.0400, 8125.0600

Bulk storage facilities, refineries or terminals, exclusion from definition, Minn. Statutes 2022 296A.01

Byproducts

Generally, Minn. Statutes 2022 296A.01, 2022 296A.07

Natural gas, see NATURAL GAS

Casinghead gasoline, Minn. Statutes 2022 296A.01, 2022 296A.07

Condensation gasoline, Minn. Statutes 2022 296A.01, 2022 296A.07

Confiscation of property, tax evasion, Minn. Rules 8125.0410

Dealers

Payments to, tax refunds, gasoline destroyed by accident, Minn. Statutes 2022 296A.16

Records and record keeping, Minn. Statutes 2022 296A.19, 2022 296A.23

Reports given, Minn. Statutes 2022 296A.15

State enforcement officers or employees acting as, Minn. Statutes 2022 296A.23

Dealers

Motor fuel taxes, credits, Minn. Rules 8125.0500

Records and record keeping, Minn. Rules 8125.0600

Reports given, ownership or storage facility changes, Minn. Rules 8125.1100

Definitions, motor fuel taxes, Minn. Statutes 2022 296A.01

Definitions

Food code, Minn. Rules 4626.0020

Motor fuel taxes, Minn. Rules 8125.0300, 8125.0400, 8125.0600

Delivery, prohibited deliveries, Minn. Statutes 2022 296A.22

Destruction by accident, motor fuel tax credits, Minn. Rules 8125.0500

Distribution, sale, or use rulemaking, Minn. Statutes 2022 296A.02

Distributors

Cancellation or nonrenewal of licenses, Minn. Statutes 2022 296A.061

Delinquent taxes, Minn. Statutes 2022 296A.21, 2022 296A.22, 2022 469.1733

Gasoline taxes, exemptions, Minn. Statutes 2022 296A.07

Generally, Minn. Statutes 2022 296A.03

Inspection fees, Minn. Statutes 2022 239.101

Licenses, Minn. Statutes 2022 296A.03, 2022 296A.06, 2022 296A.061, 2022 296A.22

Receivers, appointment, Minn. Statutes 2022 296A.22

Receiving products into state, Minn. Statutes 2022 296A.01

Records and record keeping, Minn. Statutes 2022 296A.19, 2022 296A.23

Reports given, Minn. Statutes 2022 296A.15, 2022 296A.23

Service of process on, license revocation hearings, notice, Minn. Statutes 2022 296A.06

State enforcement officers or employees acting as, Minn. Statutes 2022 296A.23

Suspension of licenses, contested hearings, Minn. Statutes 2022 296A.06

Violations and penalties, Minn. Statutes 2022 296A.06, 2022 296A.22, 2022 296A.23

Distributors

Motor fuel taxes, credits, Minn. Rules 8125.0500

Records and record keeping, Minn. Rules 8125.0400

Reports given, ownership or storage facility changes, Minn. Rules 8125.1100

Drip gasoline, Minn. Statutes 2022 296A.01, 2022 296A.07

E30 and E50, Minn. Statutes 2022 239.77

E85

Energy content, Minn. Statutes 2022 296A.01

Gasoline taxes, Minn. Statutes 2022 296A.07, 2022 296A.083

Inspections, specifications, Minn. Statutes 2022 239.761

Excise taxes, see MOTOR FUEL TAXES

Gasoline, see GASOLINE

Industrial production, petroleum products used for, sales and use taxes, exemptions, Minn. Statutes 2022 297A.68

Inspections

Administration Department, duties, Minn. Statutes 2022 239.75 to 2022 239.80

Commerce Department, duties, Minn. Statutes 2022 239.75 to 2022 239.80

Costs, recovery, Minn. Statutes 2022 239.101

Fees, Minn. Statutes 2022 239.101

Specifications, Minn. Statutes 2022 239.761

Invoices, seller-collected motor fuel taxes, Minn. Statutes 2022 296A.11

Jet fuel, see JET FUEL

Kerosene, see KEROSENE

Liquid petroleum products, see SPECIAL MOTOR FUEL

M85

Energy content, Minn. Statutes 2022 296A.01

Gasoline taxes, Minn. Statutes 2022 296A.07

Inspections, specifications, Minn. Statutes 2022 239.761

Manifests, Minn. Rules 8125.0200, 8125.0300

Manufacture, distributors' license, Minn. Statutes 2022 296A.03

Meter readings, special fuel, Minn. Rules 8125.0700

Mixtures not meeting state specifications, procedures, Minn. Rules 8125.0900

Motor fuel taxes, generally, see MOTOR FUEL TAXES

Motor vehicle fuels

Generally, see MOTOR VEHICLE FUEL

Taxes, see MOTOR FUEL TAXES

Natural gas, see NATURAL GAS

Oil, see OIL

Peat, see PEAT

Petroleum products terminals, Minn. Statutes 2022 296A.01

Petroleum replacement goals, Minn. Statutes 2022 239.7911

Petroleum residuals, Minn. Statutes 2022 296A.01

Petroleum tank fund, see under STATE FUNDS AND ACCOUNTS

Physical inventories

Distributors, Minn. Rules 8125.0400

Special fuel, Minn. Rules 8125.0700

Pipeline companies, see Petroleum products pipeline companies under PIPES AND PIPELINES

Poisonous or toxic materials, petroleum products defined as, food code, Minn. Rules 4626.0020

Receiving into state

Distributors' license, Minn. Statutes 2022 296A.03

Who may receive, Minn. Statutes 2022 296A.01

Withdrawal, Minn. Statutes 2022 296A.01

Records and record keeping

Access to records, generally, Minn. Rules 8125.1200

Dealers, Minn. Rules 8125.0600

Distributors, Minn. Rules 8125.0400

Special fuel, Minn. Rules 8125.0700

Refining, distributors' license, Minn. Statutes 2022 296A.03

Reporting requirements

Mixtures not meeting state specifications, Minn. Rules 8125.0900

Ownership or storage facility changes, Minn. Rules 8125.1100

Sales and use taxes, exemptions, Minn. Statutes 2022 297A.68, 2022 297A.69

Sales and use taxes, Minn. Rules 8130.5300

Sales invoices

Dealers, Minn. Rules 8125.0600

Distributors, Minn. Rules 8125.0400

Special fuel, Minn. Rules 8125.0700

Sales

Identical prices at all pumps, Minn. Statutes 2022 239.751

Inspection fees, Minn. Statutes 2022 239.101

Motor fuel taxes, see MOTOR FUEL TAXES

Prohibited sales, Minn. Statutes 2022 296A.22

Special fuel, records and record keeping, Minn. Rules 8125.0700

Special fuels, see SPECIAL MOTOR FUEL

Terminal operators, deliveries and withdrawals, Minn. Rules 8125.0200

Terminal operators, notices of unavailable fuels, Minn. Statutes 2022 239.754

Terminals, Minn. Rules 8125.0200

Transmission through pipelines, sales and use taxes, Minn. Statutes 2022 297A.68

Transportation, motor vehicles less than 26,000 pounds, Minn. Statutes 2022 169.781

Transportation

Diverted shipments, reporting, Minn. Rules 8125.0300

Petroleum carriers, see under MOTOR CARRIERS

Truck transports, defined, Minn. Rules 8125.0300

Transporters, records, Minn. Statutes 2022 296A.19

Underground storage tanks, see under STORAGE TANKS

Violations and penalties

Dealers, false statements, Minn. Statutes 2022 296A.23

Distributors, Minn. Statutes 2022 296A.06, 2022 296A.22, 2022 296A.23

Prohibited sales, Minn. Statutes 2022 296A.22

State enforcement officers or employees, Minn. Statutes 2022 296A.23