Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1937-05-06
CHAPTER 476-S. F. No. 1929
A BILL

Section 1, as amended by Laws
1885, Chapter 202, 1886 supple
ment to Mason's Minnesota Stat
utes Of 1927, Section 272O-72 re-
lating to certified statements by
chief oil inspector of oils inspect
ed, mailing, tax, evaporation and
loss, adjustments, payment of
taxes due inspector, time for, and
amending Laws 1925, Chapter 297,
Section 5, as amended by Laws
1927, Chapter 434, Section 3, Ma
sons Minnesota Statutes of 1927,
Section 2720-74, relating to pen
atty and interest on non payment
Of tax, lien for taxes, and amend
ing Laws 1925, Chapter 297, Sec
ton 8, Mason's Minnesota Stat
utes of 1927, Section 272O-78 re-
lating to gasoline deemed in
tended for use in motor vehicles,
the collection of inspection fees,
gasoline taxes, defining certain
crimes in connection with the en-
forcement of such tax, and
amending Laws 1888, Chapter Alt,
Section 6, Subdivision (b) relating
to dealers exemption from furn-
ishing corporate surety bonds,
and amending laws 1888, Chapter
All, Section I, Mason's Minnesota
Statutes Of 1927, Section 2720-89
relating to dealers furnishing ad-
ditional bonds.
Be it enacted by the Legislature of
the State Of Minnesota:
Section 1. Laws 1925, Chapter
297, Section 8, as amended by Laws
1927, Chapter 434, Section /, as
by Laws 1885, Chapter 2O2
1936 Supplement to Mason's Min
nesota Statutes Of 1927, Section
2720-72), is hereby amended so as
to read as follows:
"2720-72. On or before the fiji
tenth day Of each month the in
spector shall cause to be mailed to
each person for whom he inspected
gasoline as required by the oil in
spection laws of this state during
the next preceding calendar month,
a certified statement of the date
Of and number Of gallons included
in each inspection, the aggregate
Of gallo inspected and the
OF tax payable on account
thereof; provided, however, that in
computing such tax a deduction of
three per cent of the quantity of
gasoline inspected shall be allowed
for evaporation and loss; provided
further that each person for whom
gasoline has been inspected as here
in provided for and to whom the
three per cent tax deduction has
been allowed for evaporation and
loss shall at the time of settlement
submit satisfactory evidence that
of such three per cent
deduction from the tax shall have
been paid or credited to retail SER
vice stations or other retail distri-
butors on all quantities of gasoline
bought or consigned to them for
storage or sale. The inspector may
make therein proper adjustment,
either by addition or deduction, for
errors occurring in any previous
statement. There shall be noted
upon the records of the inspector
the date Of the mailing of such
statement, which record shall be
conclusive evidence of the proper
mailing thereof. There may be
in such statement the
amount due for oil inspection fees
for the same period. The amount
OF tax and fees shown on such
statement shall be paid to the in
spector on or before the 25th day
of the same month in which the
statement is SO mailed; provided,
however. that If in the opinion and
discretion of the chief Oil inspector,
the financial condition OF the dis
tributor Is such as to render the
extension Of credit unsound and it
appears he is, or will be unable to
pay said tax on the due date, then
and in that event the chief oil in
spector, upon the advice of the at
torney general may Immediately
take such action, civilly or other
wise, as the circumstances may
warrant, to conserve out of the dis
tributor's assets sufficient money
or property to pay the claim for
gasoline taxes payable at such
time"
Section 2. Laws 1925, Chapter
297, Section S, as amended by Laws
1927, Chapter 434, Section 3; Ma
sons Minnesota Statutes of 1927,
Section 2720-74 is hereby amend
ed so as to read as follows:
"2720-74. In case any tax i'm
posed hereunder Is not paid when
due, . penalty Of ten per cent Of
the amount thereof shAll 1mmed-