Administration, Minn. Statutes 2020 296A.02
Appeals, Minn. Statutes 2020 296A.26
Assessments, Minn. Statutes 2020 270C.56, 2020 296A.21
Authorized, Minn. Const. art 14 s 10
Authorized, Minn. Const. art 10 s 4
Dealers, exemption, Minn. Statutes 2020 296A.07
Generally, Minn. Statutes 2020 296A.09
Refund claims, statutes of limitations, Minn. Statutes 2020 296A.21
Refunds, Minn. Statutes 2020 296A.17
Revenues, Minn. Statutes 2020 296A.18
Claims, refunds, see Refund claims under this topic
Embezzlement, Minn. Statutes 2020 296A.23
Generally, Minn. Statutes 2020 296A.21, 2020 296A.22
Invoices, Minn. Statutes 2020 296A.11
Sellers, duties, Minn. Statutes 2020 296A.11
Confession of judgment, monthly reports, Minn. Statutes 2020 296A.15
Aviation gasoline taxes, Minn. Statutes 2020 296A.17
Gasoline, Minn. Statutes 2020 296A.16
Qualifying service stations, Minn. Statutes 2020 296A.16
Special motor fuel, Minn. Statutes 2020 296A.15, 2020 296A.16
Undyed diesel fuel, Minn. Statutes 2020 296A.15
Defeat, Minn. Statutes 2020 296A.23
Electronically filed returns or reports, Minn. Statutes 2020 296A.15
Generally, Minn. Statutes 2020 296A.01
Border city development zones, tax incentives, Minn. Statutes 2020 469.1733
Generally, Minn. Statutes 2020 296A.22
Lawsuits, Minn. Statutes 2020 296A.21, 2020 296A.22
Lawsuits, Minn. Statutes 2020 296A.23
State agencies, duties, Minn. Statutes 2020 296A.02
State officers or employees, violations, Minn. Statutes 2020 296A.23
False or fraudulent reports, assessments, lawsuits, Minn. Statutes 2020 296A.21
Felony, Minn. Statutes 2020 296A.23
Air ambulance services, Minn. Statutes 2020 296A.09
Duluth Transit Authority, Minn. Statutes 2020 458A.30
Generally, Minn. Statutes 2020 296A.07, 2020 296A.08
All-terrain vehicles, Minn. Statutes 2020 84.927, 2020 296A.18
Aviation gasoline, Minn. Statutes 2020 296A.07
Credits, Minn. Statutes 2020 296A.16
Debt service surcharge, Minn. Statutes 2020 296A.083
Duluth Transit Authority, Minn. Statutes 2020 458A.30
Exemptions, Minn. Statutes 2020 296A.07
Generally, Minn. Statutes 2020 296A.18
Imposition, Minn. Statutes 2020 296A.07
In addition to ad valorem taxes, Minn. Statutes 2020 296A.12
In lieu of other taxes, Minn. Statutes 2020 296A.12
Marine gasoline, Minn. Statutes 2020 296A.07, 2020 296A.18
Payment, Minn. Statutes 2020 296A.15
Posting at pump, Minn. Statutes 2020 239.7511
Rate, Minn. Statutes 2020 296A.07
Refund claims, statutes of limitations, Minn. Statutes 2020 296A.21
Refunds, Minn. Statutes 2020 296A.16
Unpaid taxes, confession of judgment, Minn. Statutes 2020 296A.15
Hearings, Revenue Department, duties, Minn. Statutes 2020 296A.02
In lieu taxes, Minn. Statutes 2020 296A.12
Generally, Minn. Statutes 2020 296A.22
Personal debt, Minn. Statutes 2020 296A.14
International fuel tax agreements
Decals, Minn. Statutes 2020 168D.04
Motor carrier fuel taxes, see International Fuel Tax Agreement (IFTA) Compact under MOTOR CARRIER FUEL TAX
Interstate compacts, see International Fuel Tax Agreement (IFTA) Compact under MOTOR CARRIER FUEL TAX
Investigations, Minn. Statutes 2020 296A.02
Special motor fuel taxes, Minn. Statutes 2020 296A.15
Tax collections, Minn. Statutes 2020 296A.11
Delinquent taxes, Minn. Statutes 2020 296A.22
False or fraudulent reports, Minn. Statutes 2020 296A.21
Generally, Minn. Statutes 2020 296A.23
Tax liability, right of contribution, Minn. Statutes 2020 270C.56
Marine gasoline taxes, Minn. Statutes 2020 296A.07, 2020 296A.18
Orders, penalties, abatement, Minn. Statutes 2020 296A.22
Aviation gasoline taxes, Minn. Statutes 2020 296A.09
Delinquent taxes, immediate payment, Minn. Statutes 2020 296A.22
Gasoline taxes, Minn. Statutes 2020 296A.07
Generally, Minn. Statutes 2020 296A.15
Liability, see Tax liability under this topic
Special motor fuel taxes, Minn. Statutes 2020 296A.08, 2020 296A.15
Generally, Minn. Statutes 2020 296A.22
Personal debt, Minn. Statutes 2020 296A.14
Refund claim violations, Minn. Statutes 2020 296A.16
Aviation gasoline taxes, Minn. Statutes 2020 296A.09
Generally, Minn. Statutes 2020 296A.07, 2020 296A.08
Qualifying service stations, Minn. Statutes 2020 296A.16
Snowmobiles, Minn. Statutes 2020 296A.18
Approval, Minn. Statutes 2020 296A.16, 2020 296A.17
Aviation gasoline taxes, Minn. Statutes 2020 296A.17
Errors, adjustments for, Minn. Statutes 2020 296A.16, 2020 296A.17
False or fraudulent claims, penalties, Minn. Statutes 2020 296A.16, 2020 296A.17, 2020 296A.23, 2020 609B.450
False statements, Minn. Statutes 2020 296A.23
Filing, Minn. Statutes 2020 296A.16, 2020 296A.21
Special motor fuels, Minn. Statutes 2020 296A.21
Appropriations for, Minn. Statutes 2020 296A.16, 2020 296A.17
Aviation gasoline taxes, Minn. Statutes 2020 296A.17
Claims, see Refund claims under this topic
Generally, Minn. Statutes 2020 296A.15, 2020 296A.16
Graduated refunds, Minn. Statutes 2020 296A.17
Unrefunded taxes, computation, Minn. Statutes 2020 296A.18
Failure to timely file and pay, Minn. Statutes 2020 296A.06
Filing, Minn. Statutes 2020 296A.15
Aviation gasoline tax revenues, Minn. Statutes 2020 296A.17, 2020 296A.18
Gasoline taxes, Minn. Statutes 2020 296A.18
Seller-collected taxes, Minn. Statutes 2020 296A.11
Special motor fuel taxes, Minn. Statutes 2020 296A.18
Unrefunded gasoline tax, Minn. Statutes 2020 84.794, 2020 84.803
Various uses, percentage of revenue from, Minn. Statutes 2020 296A.18
Signatures, electronically filed returns, Minn. Statutes 2020 296A.15
Credits, Minn. Statutes 2020 296A.15, 2020 296A.16
Debt service surcharge, Minn. Statutes 2020 296A.083
Generally, Minn. Statutes 2020 296A.08, 2020 296A.15
In addition to ad valorem taxes, Minn. Statutes 2020 296A.12
In lieu of other taxes, Minn. Statutes 2020 296A.12
Jet fuel, Minn. Statutes 2020 296A.09
Motor vehicles on forest roads, special motor fuel used in, Minn. Statutes 2020 296A.18
Not tax on consumption, Minn. Statutes 2020 296A.09
Refund claims, statutes of limitations, Minn. Statutes 2020 296A.21
Refunds, Minn. Statutes 2020 296A.16
Various uses, percentage of revenue from, Minn. Statutes 2020 296A.18
Statutes of limitations, Minn. Statutes 2020 296A.21, 2020 296A.23
Claims for refunds, Minn. Statutes 2020 270C.56
Fiduciaries, Minn. Statutes 2020 296A.14
Generally, Minn. Statutes 2020 296A.22
Lawsuits, right of contribution, Minn. Statutes 2020 270C.56
Penalties (monetary), see same under this topic
Personal liability, Minn. Statutes 2020 270C.56, 2020 296A.13, 2020 296A.14
Record keeping violations, Minn. Statutes 2020 296A.08
Reports given, Minn. Statutes 2020 296A.15
Signatures, Minn. Statutes 2020 296A.15
Tax liability, Minn. Statutes 2020 296A.14
Use tax, special motor fuels, Minn. Statutes 2020 296A.08
Civil penalties additional to criminal penalties, Minn. Statutes 2020 296A.22
Delinquent taxes, lawsuits, penalties, Minn. Statutes 2020 296A.22
Distributors, license suspension, Minn. Statutes 2020 296A.06
False or fraudulent reports, assessments, lawsuits, Minn. Statutes 2020 296A.21
Generally, Minn. Statutes 2020 296A.23
Notice requirements, Minn. Statutes 2020 296A.06
Refunds, false or fraudulent claims, Minn. Statutes 2020 296A.16, 2020 296A.23, 2020 609B.450