reglab/housing_qa huggingface dataset:
MN Stat § 296A.06 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 296A — Tax On Petroleum And Other Fuels|Section 296A.06 — Revocation Of License, Permit, Or Certificate; Suspension Of License.

296A.06 REVOCATION OF LICENSE, PERMIT, OR CERTIFICATE; SUSPENSION OF LICENSE. Subdivision 1. Revocation of license, permit, or certificate. If any person fails to comply with this chapter or the rules adopted under this chapter, without reasonable cause, the commissioner may give the person 30 days' notice in writing, specifying the violations, and stating that based upon such violations the commissioner intends to revoke the person's license, permit, or certificate. The notice shall also advise the person of the person's right to contest the revocation under this section and the general procedures for a contested case hearing under chapter 14. The notice may be served personally or by mail in the manner prescribed for service of an order of assessment. A license, permit, or certificate is revoked when the commissioner serves a notice of revocation upon the person after 30 days have passed following the date of the notice of intent to revoke without the person requesting a hearing. If a hearing is timely requested and held, the license, permit, or certificate is revoked after the commissioner serves an order of revocation under section 14.62, subdivision 1. Subd. 2. Suspension of license. (a) Notwithstanding subdivision 1, the license of a distributor, special fuel dealer, or bulk purchaser that has not filed a tax return or report or paid a delinquent tax or fee within five days after notice and demand by the commissioner is suspended. The suspension remains in effect until the demanded tax return or report has been filed and the tax and fees shown on that return or report have been paid. If the commissioner determines that the failure to file or failure to pay is due to reasonable cause, then a license must not be suspended, or if suspended, must be reinstated. (b) A licensee whose license is suspended under this subdivision may request a contested case hearing under chapter 14. Any such hearing must be held within 20 days of the issuance of the notice and demand issued under paragraph (a), unless the parties agree to a later hearing date. The administrative law judge's report must be issued within 20 days after the close of the hearing record, unless the parties agree to a later report issuance date. The commissioner must issue a final decision within 30 days after receipt of the report of the administrative law judge and subsequent exceptions and argument under section 14.61. The suspension imposed under paragraph (a) remains in effect during any contested case hearing process requested pursuant to this paragraph. History:  1998 c 299 s 6; 1Sp2019 c 6 art 11 s 6; 1Sp2021 c 14 art 15 s 1
MN Stat § 296A.061 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 296A — Tax On Petroleum And Other Fuels|Section 296A.061 — Cancellation Or Nonrenewal Of Licenses.

296A.061 CANCELLATION OR NONRENEWAL OF LICENSES. The commissioner may cancel a license or not renew a license if one of the following conditions occurs: (1) the license holder has not filed a petroleum tax return or report for at least one year; (2) the license holder has not reported any petroleum tax liability on the license holder's returns or reports for at least one year; or (3) the license holder requests cancellation of the license. History:   2010 c 389 art 6 s 4
MN Stat § 296A.07 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 296A — Tax On Petroleum And Other Fuels|Section 296A.07 — Gasoline Tax.

296A.07 GASOLINE TAX. Subdivision 1. Tax imposed. There is imposed an excise tax on gasoline, gasoline blended with ethanol, and agricultural alcohol gasoline used in producing and generating power for propelling motor vehicles used on the public highways of this state. The tax is imposed on the first licensed distributor who received the product in Minnesota. For purposes of this section, gasoline is defined in section 296A.01, subdivisions 8b, 10, 18, 20, 23, 24, 25, 32, and 34. The tax is payable at the time and in the form and manner prescribed by the commissioner. The tax is payable at the rates specified in subdivision 3, subject to the exceptions and reductions specified in section 296A.17. Subd. 2. Tax imposed for marine use. Subject to the provisions of section 296A.16, subdivision 2, there is imposed an excise tax, at the same rate per gallon as the gasoline excise tax, on all marine gasoline received, sold, stored, or withdrawn from storage in this state. This tax is payable at the times, in the manner, and by persons specified in this chapter. Subd. 3. Rate of tax. The gasoline excise tax is imposed at the following rates: (1) E85 is taxed at the rate of 17.75 cents per gallon; (2) M85 is taxed at the rate of 14.25 cents per gallon; and (3) all other gasoline is taxed at the rate of 25 cents per gallon. Subd. 4. Exemptions. The provisions of subdivision 1 do not apply to gasoline or denatured ethanol purchased by: (1) a transit system or transit provider receiving financial assistance or reimbursement under section 174.24, 256B.0625, subdivision 17, or 473.384; (2) providers of transportation to recipients of medical assistance home and community-based services waivers enrolled in day programs, including adult day care, family adult day care, day treatment and habilitation, prevocational services, and structured day services; (3) an ambulance service licensed under chapter 144E; (4) providers of medical or dental services by a federally qualified health center, as defined under title 19 of the Social Security Act, as amended by Section 4161 of the Omnibus Budget Reconciliation Act of 1990, with a motor vehicle used exclusively as a mobile medical unit; (5) a licensed distributor to be delivered to a terminal for use in blending; or (6) a dealer of aviation gasoline, but only to the extent that the gasoline is intended to be dispensed directly into the fuel tank of an aircraft. History:  1998 c 299 s 7; 1Sp2001 c 5 art 13 s 5; 2008 c 152 art 3 s 3; 2008 c 366 art 14 s 5; 2012 c 287 art 3 s 48; 1Sp2017 c 1 art 11 s 7; art 14 s 8
MN Stat § 296A.083 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 296A — Tax On Petroleum And Other Fuels|Section 296A.083 — Debt Service Surcharge.

296A.083 DEBT SERVICE SURCHARGE. Subdivision 1. Definitions. For purposes of this section, the following terms have the meanings given them: (1) "debt service" means the amount of principal and interest in each fiscal year attributable to the trunk highway bonds authorized in Laws 2008, chapter 152, article 2; and (2) "surcharge" means the rate imposed under this section on gasoline taxed under section 296A.07, subdivision 3, clause (3), and includes a proportional rate for each type of fuel taxed under sections 296A.07, subdivision 3, clauses (1) and (2), and 296A.08, subdivision 2. Subd. 2. Debt service forecast. On April 1 each year, the commissioner of management and budget shall report to the commissioner of revenue on trunk highway debt service. The report must include the annual amount of revenue from the surcharge previously deposited in the trunk highway fund, and a forecast of the total and annual amounts necessary to pay the remaining debt service. Subd. 3. Surcharge rate. (a) By July 16, 2008, and each April 1 thereafter, the commissioner of revenue shall calculate and publish a surcharge as provided in paragraphs (b) and (c). The surcharge is imposed from August 1, 2008, through June 30, 2009, and each new surcharge thereafter is imposed the following July 1 through June 30. (b) For fiscal years 2009 through 2012, the commissioner shall set the surcharge as specified in the following surcharge rate schedule.      Fiscal Year Rate (in cents per gallon)   2009 0.5  2010 2.1  2011 2.5  2012 3.0   (c) For fiscal year 2013 and thereafter, the commissioner shall set the surcharge at the lesser of (1) 3.5 cents, or (2) an amount calculated so that the total proceeds from the surcharge deposited in the trunk highway fund from fiscal year 2009 to the upcoming fiscal year equals the total amount of debt service from fiscal years 2009 to 2039, and the surcharge is rounded to the nearest 0.1 cent. Subd. 4. Apportionment. The surcharge under this section is subject to the apportionment provisions of section 296A.18. History:  2008 c 152 art 2 s 1; 2009 c 101 art 2 s 109; 2011 c 112 art 9 s 1; 1Sp2021 c 5 art 4 s 103
MN Stat § 296A.09 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 296A — Tax On Petroleum And Other Fuels|Section 296A.09 — Aviation Tax.

296A.09 AVIATION TAX. Subdivision 1. Gasoline tax imposed. Subject to any refunds or credits there is imposed an excise tax, at the rate of five cents per gallon on all aviation gasoline received, sold, stored, or withdrawn from storage in this state. Aviation gasoline is defined in section 296A.01, subdivision 7. Subd. 2. Jet fuel and special fuel tax imposed. There is imposed an excise tax of 15 cents per gallon on all jet fuel or special fuel received, sold, stored, or withdrawn from storage in this state, for use as substitutes for aviation gasoline and not otherwise taxed as gasoline. Jet fuel is defined in section 296A.01, subdivision 8. Subd. 3. Exception to tax for aviation use. The provisions of subdivisions 1 and 2 do not apply to aviation gasoline or special fuel purchased and placed in the fuel tanks of an aircraft outside the state, even though the gasoline may be consumed within this state. Subd. 4. Manner of payment. These taxes are payable in the form and manner prescribed by the commissioner. Subd. 5. Tax not on consumption. The taxes imposed by subdivisions 1 and 2 are expressly declared not to be a tax upon consumption of aviation gasoline or special fuel by an aircraft. Subd. 6. Exemptions. The provisions of subdivisions 1 and 2 do not apply to aviation gasoline or jet fuel purchased by an ambulance service licensed under chapter 144E. History:  1998 c 299 s 9; 1Sp2005 c 3 art 6 s 10; 2013 c 143 art 5 s 2
MN Stat § 296A.10 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 296A — Tax On Petroleum And Other Fuels|Section 296A.10 — Liability For Unpaid Tax.

296A.10 LIABILITY FOR UNPAID TAX. Subdivision 1. Unreported fuel. It is the duty of every distributor, dealer, and person who sells or uses gasoline manufactured, produced, received, or stored by the distributor, dealer, or person, and of every person using gasoline in motor vehicles or special fuel in licensed motor vehicles to know whether the tax has been paid on the fuel. If the tax has not been reported or if the tax has not been paid, it is that person's duty to report to the commissioner the quantity of the gasoline or special fuel sold or used and to pay the tax as provided in this chapter. All provisions of this chapter relating to the calculation, collections, and payment of the tax shall be applicable to any such person, dealer, or distributor. Subd. 2. Unreported aviation gasoline. The provisions of subdivision 1 do not apply to aviation gasoline. It is the duty of every distributor, dealer, and person who receives, sells, stores, or withdraws from storage in this state aviation gasoline manufactured, produced, received, or stored by the distributor, dealer, or person to know whether the tax has been paid on the aviation gasoline. If the fuel has not been reported, or if the tax has not been paid to the commissioner, it is that person's duty to report to the commissioner the quantity of such gasoline so received, sold, stored, or withdrawn from storage. That person is also liable for the payment of the tax. All provisions of this chapter relating to the calculation, collections, and payment of the tax apply to any such person, dealer, or distributor. History:   1998 c 299 s 10
MN Stat § 296A.11 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 296A — Tax On Petroleum And Other Fuels|Section 296A.11 — Seller May Collect Tax.

296A.11 SELLER MAY COLLECT TAX. A person who directly or indirectly pays a gasoline or special fuel tax as provided in this chapter and who does not in fact use the gasoline or special fuel in motor vehicles in this state or receive, store, or withdraw it from storage to be used personally for the purpose of producing or generating power for propelling aircraft, but sells or otherwise disposes of the same, except as provided in section 296A.16, subdivision 3, is hereby authorized to collect, from the person to whom the gasoline or special fuel is so sold or disposed of, the tax so paid, and is hereby required, upon request, to make, sign, and deliver to such person an invoice of such sale or disposition. The sums collected must be held as a special fund in trust for the state of Minnesota. History:   1998 c 299 s 11
MN Stat § 296A.12 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 296A — Tax On Petroleum And Other Fuels|Section 296A.12 — Gasoline And Special Fuel Tax In Lieu Of Other Taxes.

296A.12 GASOLINE AND SPECIAL FUEL TAX IN LIEU OF OTHER TAXES. Gasoline and special fuel excise taxes shall be in lieu of all other taxes imposed upon the business of selling or dealing in gasoline or special fuel, whether imposed by the state or by any of its political subdivisions, but are in addition to all ad valorem taxes now imposed by law. Nothing in this chapter is construed as prohibiting the governing body of any city of this state from licensing and regulating such business where its authority is conferred by state law or city charter. History:   1998 c 299 s 12
MN Stat § 296A.13 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 296A — Tax On Petroleum And Other Fuels|Section 296A.13 — Personal Liability For Tax.

296A.13 PERSONAL LIABILITY FOR TAX. Liability for payment of taxes under this chapter includes a responsible person or entity described in the personal liability provisions of section 270C.56. History:  1998 c 299 s 13; 2005 c 151 art 2 s 17
MN Stat § 296A.14 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 296A — Tax On Petroleum And Other Fuels|Section 296A.14 — Tax As Personal Debt Of Fiduciary.

296A.14 TAX AS PERSONAL DEBT OF FIDUCIARY. The tax imposed by this chapter, and interest and penalties, is a personal debt of the taxpayer from the time the liability arises, regardless of when the time for discharging the liability by payment occurs. The debt is, in the case of any fiduciary, that of the individual in the individual's official or fiduciary capacity only, unless the individual has voluntarily distributed the assets held in that capacity without reserving sufficient assets to pay the tax, interest, and penalties, in which event the individual is personally liable for the deficiency. History:   1998 c 299 s 14
MN Stat § 296A.19 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 296A — Tax On Petroleum And Other Fuels|Section 296A.19 — Required Records.

296A.19 REQUIRED RECORDS. Subdivision 1. Retention. All distributors, dealers, special fuel dealers, bulk purchasers, dealers of aviation gasoline, and all users of special fuel shall keep a true and accurate record of all purchases, transfers, sales, and use of petroleum products and special fuel, including copies of all sales tickets issued, in a form and manner approved by the commissioner, and shall retain all such records for 3-1/2 years. Subd. 2. Accessibility. The books and records of all carriers of petroleum products, distributors, dealers, and persons selling or using special fuel shall be made accessible to the commissioner or an authorized representative. Subd. 3. Examination. The commissioner shall make periodic examinations of all records kept by distributors, special fuel dealers, bulk purchasers, or other persons selling or using gasoline or special fuel. History:  1998 c 299 s 19; 1Sp2017 c 1 art 11 s 12
MN Stat § 296A.21 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 296A — Tax On Petroleum And Other Fuels|Section 296A.21 — Statute Of Limitations.

296A.21 STATUTE OF LIMITATIONS. Subdivision 1. General rules. (a) The commissioner shall make determinations, corrections, assessments, and refunds with respect to taxes and fees under this chapter, including interest, additions to taxes, and assessable penalties. Except as otherwise provided in this section, the amount of taxes assessable must be assessed within 3-1/2 years after the date the return is filed. For purposes of this section, a tax return filed before the last day prescribed by law for filing is considered to be filed on the last day. (b) A claim for a refund of an overpayment of state tax or fees must be filed within 3-1/2 years from the date prescribed for filing the return, plus any extension of time granted for filing the return, but only if filed within the extended time; or the claim must be filed within one year from the date of an order assessing tax or fees, or from the date of a return filed by the commissioner, upon payment in full of the tax, fees, penalties, and interest shown on the order or return, whichever period expires later. Subd. 2. Collection. No action shall be brought for the collection of delinquent taxes and fees under section 270C.61 unless commenced within five years after the date of assessment of the taxes and fees. Subd. 3. False or fraudulent report. In the case of a false or fraudulent report with intent to evade taxes or fees or of a failure to file a report, the taxes or fees may be assessed at any time, and a proceeding in court for their collection must be begun within five years after the assessment. Subd. 4. Time limit for certain refunds. Notwithstanding subdivision 1, paragraph (b), no refund under section 296A.16, subdivision 2, shall be made unless the claim for refund and invoice are filed with the commissioner within one year from the date of purchase. Subd. 5. Suspension of time; bankruptcy. The period of time during which a tax or fee must be assessed under this chapter or collection proceedings commenced under subdivision 2 or 3 is suspended during the period from the date of filing of a petition in bankruptcy until 30 days after the commissioner of revenue receives notice that the bankruptcy proceedings have been closed or dismissed or the automatic stay has been terminated or has expired. The suspension of the statute of limitations under this subdivision applies to the person against whom the petition in bankruptcy is filed and all other persons who may also be wholly or partially liable for the tax under this chapter. History:  1998 c 299 s 21; 2000 c 490 art 13 s 14,15; 1Sp2001 c 5 art 7 s 48,49; 2005 c 151 art 2 s 17; 2009 c 88 art 9 s 7
MN Stat § 296A.26 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 296A — Tax On Petroleum And Other Fuels|Section 296A.26 — Judicial Review; Appeal To Tax Court.

296A.26 JUDICIAL REVIEW; APPEAL TO TAX COURT. In lieu of an administrative appeal under section 270C.35, any person aggrieved by an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days from the notice date of the order, appeal to the Tax Court in the manner provided under section 271.06. For purposes of this section, "notice date" means the notice date designated by the commissioner on the order fixing a tax, penalty, or interest. History:  1998 c 299 s 26; 2007 c 13 art 3 s 17; 1Sp2017 c 1 art 16 s 34
MN Stat § 297A.62 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297A — General Sales And Use Taxes|Section 297A.62 — Sales Tax Imposed; Rates.

297A.62 SALES TAX IMPOSED; RATES. Subdivision 1. Generally. Except as otherwise provided in subdivision 3 or in this chapter, a sales tax of 6.5 percent is imposed on the gross receipts from retail sales as defined in section 297A.61, subdivision 4, made in this state or to a destination in this state by a person who is required to have or voluntarily obtains a permit under section 297A.83, subdivision 1. Subd. 1a. Constitutionally required sales tax increase. Except as otherwise provided in subdivision 3 or in this chapter, an additional sales tax of 0.375 percent, as required under the Minnesota Constitution, article XI, section 15, is imposed on the gross receipts from retail sales as defined in section 297A.61, subdivision 4, made in this state or to a destination in this state by a person who is required to have or voluntarily obtains a permit under section 297A.83, subdivision 1. This additional tax expires July 1, 2034. Subd. 2.  [Repealed, 1Sp2001 c 5 art 12 s 95; 2002 c 377 art 3 s 24; 1Sp2003 c 21 art 8 s 15; 1Sp2005 c 3 art 5 s 33] Subd. 3. Manufactured housing and park trailers; modular housing. (a) For retail sales of manufactured homes as defined in section 327.31, subdivision 6, for residential uses, the sales tax under subdivisions 1 and 1a is imposed on 65 percent of the dealer's cost of the manufactured home. For retail sales of new or used park trailers, as defined in section 168.002, subdivision 23, the sales tax under subdivisions 1 and 1a is imposed on 65 percent of the sales price of the park trailer. (b) For retail sales of a modular home as defined in section 297A.668, subdivision 8, paragraph (b), for residential uses, the sales tax under subdivisions 1 and 1a is imposed on 65 percent of the modular home manufacturer's sales price of the modular home. Subd. 4. Combined rates. In this chapter, wherever there is a reference to the rate under subdivision 1, or to a combined rate under subdivisions 1 and 1a, the rate to be applied is the combined rate under subdivisions 1 and 1a until the additional tax imposed by subdivision 1a expires. This subdivision does not apply to section 297A.65. Subd. 5. Transitional period for services. When there is a change in the rate of tax imposed by this section, the following transitional period shall apply to the retail sale of services covering a billing period starting before and ending after the statutory effective date of the rate change: (1) for a rate increase, the new rate shall apply to the first billing period starting on or after the effective date; and (2) for a rate decrease, the new rate shall apply to bills rendered on or after the effective date. History:  2000 c 418 art 1 s 5; 2007 c 13 art 3 s 18; 2009 c 88 art 4 s 4; 2010 c 389 art 4 s 2; 2011 c 112 art 4 s 2; 2016 c 189 art 14 s 2