Chapter 296A Tax on Petroleum and Other Fuels
- Section 296A.01 Definitions
- Section 296A.02 Administration
- Section 296A.03 Distributor's License
- Section 296A.04 Special Fuel Dealer's License; Requirements
- Section 296A.05 Bulk Purchaser's License; Requirements
- Section 296A.06 Revocation of License, Permit, or Certificate
- Section 296A.061 Cancellation or Nonrenewal of Licenses
- Section 296A.07 Gasoline Tax
- Section 296A.08 Special Fuel Tax
- Section 296A.083 Debt Service Surcharge
- Section 296A.09 Aviation Tax
- Section 296A.10 Liability for Unpaid Tax
- Section 296A.11 Seller May Collect Tax
- Section 296A.12 Gasoline and Special Fuel Tax in Lieu of Other Taxes
- Section 296A.13 Personal Liability for Tax
- Section 296A.14 Tax As Personal Debt of Fiduciary
- Section 296A.15 Payment of Tax
- Section 296A.16 Refund or Credit
- Section 296A.17 Aviation Refund
- Section 296A.18 Apportionment of Tax; Deposit of Proceeds
- Section 296A.19 Required Records
- Section 296A.20 Repealed, 2005 c 151 art 1 s 117
- Section 296A.201 Repealed, 2005 c 151 art 1 s 117
- Section 296A.21 Statute of Limitations
- Section 296A.22 Nonpayment of Tax; Civil Penalties
- Section 296A.23 Criminal Penalties
- Section 296A.24 Contraband
- Section 296A.25 Repealed, 2005 c 151 art 1 s 117
- Section 296A.26 Judicial Review; Appeal to Tax Court
- Section 296A.27 Repealed, 2002 c 371 art 2 s 23
- Section 296A.28 Repealed, 2002 c 371 art 2 s 23