reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.08 — Date Of Payment; Penalty For Nonpayment.

293.08 DATE OF PAYMENT; PENALTY FOR NONPAYMENT.
Such tax shall be due and payable to the commissioner of management and budget, annually, on the first day of June; and, if not paid on or before that date, a penalty of ten percent shall immediately accrue thereon.
History:
(2394-98) Ex1937 c 91 s 8; 2003 c 112 art 2 s 50; 2009 c 101 art 2 s 109
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.09 — Withholding Of Tax By Educational Institution; Liability On Failure To Withhold.

293.09 WITHHOLDING OF TAX BY EDUCATIONAL INSTITUTION; LIABILITY ON FAILURE TO WITHHOLD.
Every educational institution making such income or annuity payments which are subject to tax hereunder and upon which the tax has not been paid shall, at the time the payments are made, withhold and deduct therefrom the amount of the tax due thereon, and pay the same to the commissioner of management and budget. Failure to withhold the tax and to make payment, at the time and in the manner hereinbefore required, shall render the educational institution liable for the amount of the tax, with interest at the rate of 12 percent per annum from the time the tax should have been paid, to be recovered in an action by the attorney general for and in behalf of the state.
History:
(2394-99) Ex1937 c 91 s 9; 2003 c 112 art 2 s 50; 2009 c 101 art 2 s 109
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.10 — Draft On Delinquent; Evidence.

293.10 DRAFT ON DELINQUENT; EVIDENCE.
On or before the tenth day of June, in each year, the commissioner of revenue shall issue an order to any person delinquent in the payment of such tax for the amount of taxes and penalty due thereon and this order shall be prima facie evidence in any court where proceedings may be brought for its enforcement that the amount therein stated is due from the person.
History:
(2394-100) Ex1937 c 91 s 10; 1973 c 492 s 14; 1976 c 231 s 25; 1986 c 444
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.11 — Notice To Taxpayer; Action By Commissioner Of Revenue; Interest; Lien Of Judgment; Sale.

293.11 NOTICE TO TAXPAYER; ACTION BY COMMISSIONER OF REVENUE; INTEREST; LIEN OF JUDGMENT; SALE.
The commissioner of management and budget, within ten days after the receipt of the draft mentioned in section 293.10, shall notify by mail the persons designated therein of the amount thereof, and if not paid within 30 days after presentation, shall deliver the same to the attorney general, whose duty it shall be to bring an action thereon in the district court of the county wherein is the taxable status of the annuity or income, for the amount of such draft, together with interest and costs of the proceeding. Such tax shall draw interest at the rate of 12 percent per annum, commencing 30 days after the same falls due; and the judgment of the court, when so obtained and properly docketed, shall be a lien upon all right, title, and interest of the taxpayer to the land upon which such tax is a lien from the time the same is docketed; and the lien shall continue without limitation, with interest at the rate of one percent per month, and the property may be sold in satisfaction of such judgment in the manner provided by law.
History:
(2394-101) Ex1937 c 91 s 11; 2003 c 112 art 2 s 50; 2009 c 101 art 2 s 109
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.12 — False Report; Perjury.

293.12 FALSE REPORT; PERJURY.
Any person who, for the purpose of evading the payment of the tax herein provided, or any part thereof, makes any false return or report, shall, in addition to the tax provided by this chapter, pay a penalty of 50 percent of the amount of the tax; and any person who shall knowingly make, under oath, any false report or return required by this chapter shall be guilty of perjury; and, upon conviction thereof, shall be punished therefor as provided by law.
History:
(2394-102) Ex1937 c 91 s 12
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.13 — Examination Of Books And Papers; Refusal As Misdemeanor.

293.13 EXAMINATION OF BOOKS AND PAPERS; REFUSAL AS MISDEMEANOR.
All books, contracts, deeds, instruments, correspondence, and memoranda relating to, or used in connection with, the conveyance of any real property, as set forth in section 293.01, shall, upon request of the commissioner of revenue, be open to inspection or examination. Any person who neglects or refuses, on request of the commissioner of revenue, access to the papers and books aforesaid, shall be guilty of a misdemeanor; and, upon conviction thereof, shall be punished therefor as provided by law.
History:
(2394-103) Ex1937 c 91 s 13; 1973 c 582 s 3; 1986 c 444
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.14 — Refund Of Tax Erroneously Collected; Disposition Of Proceeds.

293.14 REFUND OF TAX ERRONEOUSLY COLLECTED; DISPOSITION OF PROCEEDS.
Out of the proceeds of the taxes imposed hereby, including penalties and interest, the commissioner of revenue shall refund any tax erroneously paid or collected, and shall reimburse the general fund or any other fund of the state of its proper proportion of the expense of administering this chapter. The balance of the proceeds of any such taxes shall be paid to the treasurer of the county wherein the annuity or income taxed has a taxable status, and placed to the credit of the proper funds and distributed as in the case of general taxes collected.
History:
(2394-104) Ex1937 c 91 s 14; 1969 c 399 s 49; 1973 c 582 s 3; 1986 c 444
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 293 — Educational Institutions; Exempt Property, Income › Section 293.15 — Forms.

293.15 FORMS.
The commissioner shall prescribe the content, format, and manner of all forms and other documents required to be filed under this chapter pursuant to section 270C.30.
History:
1Sp2017 c 1 art 16 s 30
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 295 — Gross Revenues And Gross Receipts Taxes › Section 295.54 — Credit For Taxes Paid.

295.54 CREDIT FOR TAXES PAID.
Subdivision 1.
Taxes paid to another state.
A hospital, surgical center, or health care provider that has paid taxes to another jurisdiction measured by gross revenues and is subject to tax under sections 295.52 to 295.59 on the same gross revenues is entitled to a credit for the tax legally due and paid to another jurisdiction to the extent of the lesser of (1) the tax actually paid to the other jurisdiction, or (2) the amount of tax imposed by Minnesota on the gross revenues subject to tax in the other taxing jurisdictions.
Subd. 2.
Pharmacy refund.
A pharmacy may claim an annual refund against the total amount of tax, if any, the pharmacy owes during that calendar year under section 295.52, subdivision 4. The refund shall equal the amount paid by the pharmacy to a wholesale drug distributor subject to tax under section 295.52, subdivision 3, for legend drugs delivered by the pharmacy outside of Minnesota, multiplied by the tax percentage specified in section 295.52, subdivision 3. If the amount of the refund exceeds the tax liability of the pharmacy under section 295.52, subdivision 4, the commissioner shall provide the pharmacy with a refund equal to the excess amount. Each qualifying pharmacy must apply for the refund on the annual return as prescribed by the commissioner, on or before March 15 of the year following the calendar year the legend drugs were delivered outside Minnesota. The refund shall not be allowed if the initial claim for refund is filed more than one year after the original due date of the return. Interest on refunds paid under this subdivision will begin to accrue 60 days after the date a claim for refund is filed. For purposes of this subdivision, the date a claim is filed is the due date of the return if a return is due or the date of the actual claim for refund, whichever is later.
Subd. 3.
Wholesale drug distributor credit.
A wholesale drug distributor who has paid taxes to another state or province or territory of Canada measured by gross revenues or sales and is subject to tax under sections 295.52 to 295.59 on the same gross revenues or sales is entitled to a credit for the tax legally due and paid to another state or province or territory of Canada to the extent of the lesser of (1) the tax actually paid to the other state or province or territory of Canada or (2) the amount of tax imposed by Minnesota on the gross revenues or sales subject to tax in the other taxing jurisdictions.
History:
1992 c 549 art 9 s 9; 1993 c 345 art 13 s 18; 1Sp1993 c 6 s 28; 1994 c 625 art 13 s 14; 1996 c 471 art 6 s 9-11; 1997 c 31 art 4 s 11; 1997 c 225 art 3 s 18,19,23; 1997 c 251 s 28; 2008 c 154 art 14 s 7; 1Sp2011 c 9 art 6 s 97; 1Sp2017 c 1 art 14 s 4
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 295 — Gross Revenues And Gross Receipts Taxes › Section 295.55 — Payment Of Tax.

295.55 PAYMENT OF TAX.
Subdivision 1.
Scope.
The provisions of this section apply to the taxes imposed under sections 295.50 to 295.58.
Subd. 2.
Estimated tax; hospitals; surgical centers.
(a) Each hospital or surgical center must make estimated payments of the taxes for the calendar year in monthly installments to the commissioner within 15 days after the end of the month.
(b) Estimated tax payments are not required of hospitals or surgical centers if: (1) the tax for the current calendar year is $500 or less; or (2) the tax for the previous calendar year is $500 or less.
(c) Underpayment of estimated installments bear interest at the rate specified in section 270C.40, from the due date of the payment until paid or until the due date of the annual return whichever comes first. An underpayment of an estimated installment is the difference between the amount paid and the lesser of (1) 90 percent of one-twelfth of the tax for the calendar year or (2) one-twelfth of the total tax for the previous calendar year.
Subd. 3.
Estimated tax; other taxpayers.
(a) Each taxpayer, other than a hospital or surgical center, must make estimated payments of the taxes for the calendar year in quarterly installments to the commissioner by April 15, July 15, October 15, and January 15 of the following calendar year.
(b) Estimated tax payments are not required if: (1) the tax for the current calendar year is $500 or less; or (2) the tax for the previous calendar year is $500 or less.
(c) Underpayment of estimated installments bear interest at the rate specified in section 270C.40, from the due date of the payment until paid or until the due date of the annual return whichever comes first. An underpayment of an estimated installment is the difference between the amount paid and the lesser of (1) 90 percent of one-quarter of the tax for the calendar year or (2) one-quarter of the total tax for the previous calendar year.
Subd. 4.
Electronic payments.
A taxpayer with an aggregate tax liability of $10,000 or more in a fiscal year ending June 30 must remit all liabilities by electronic means in all subsequent calendar years.
Subd. 5.
Annual return.
The taxpayer must file an annual return reconciling the estimated payments by March 15 of the following calendar year.
Subd. 6.
Form of returns.
The commissioner shall prescribe the content, format, and manner of the estimated payment forms and annual return pursuant to section 270C.30.
Subd. 7.
Extensions for filing returns.
If good cause exists, the commissioner may extend the time for filing MinnesotaCare tax returns for not more than 60 days.
History:
1992 c 549 art 9 s 10; 1993 c 345 art 13 s 19; 1994 c 625 art 13 s 15,16; 1995 c 234 art 9 s 10; 1995 c 264 art 18 s 5; 1997 c 84 art 4 s 5; 1997 c 225 art 3 s 20,23; 1997 c 251 s 28; 1999 c 243 art 8 s 4,5; 1Sp2001 c 5 art 17 s 14; 1Sp2003 c 14 art 7 s 68; 2005 c 151 art 2 s 17; 1Sp2005 c 3 art 9 s 4; 2010 c 389 art 6 s 2,3; 1Sp2011 c 9 art 6 s 97; 2013 c 142 art 5 s 7; 1Sp2017 c 1 art 16 s 31
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 295 — Gross Revenues And Gross Receipts Taxes › Section 295.56 — Transfer Of Accounts Receivable.

295.56 TRANSFER OF ACCOUNTS RECEIVABLE.
When a hospital, surgical center, health care provider, or wholesale drug distributor transfers, assigns, or sells accounts receivable to another person who is subject to tax under this chapter, liability for the tax on the accounts receivable is imposed on the transferee, assignee, or buyer of the accounts receivable. No liability for these accounts receivable is imposed on the transferor, assignor, or seller of the accounts receivable.
History:
1995 c 234 art 9 s 11; 2009 c 88 art 9 s 5; 1Sp2011 c 9 art 6 s 97
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 295 — Gross Revenues And Gross Receipts Taxes › Section 295.57 — Collection And Enforcement; Refunds; Application Of Other Chapters; Access To Records; Interest On Overpayments.

295.57 COLLECTION AND ENFORCEMENT; REFUNDS; APPLICATION OF OTHER CHAPTERS; ACCESS TO RECORDS; INTEREST ON OVERPAYMENTS.
Subdivision 1.
Application of other chapters.
Unless specifically provided otherwise by sections 295.50 to 295.59, the interest, criminal penalties, and refunds provisions in chapter 289A, the civil penalty provisions applicable to withholding and sales taxes under section 289A.60, and the audit, assessment, appeal, collection, enforcement, and administrative provisions of chapters 270C and 289A, apply to taxes imposed under sections 295.50 to 295.59.
Subd. 2.
Access to records.
For purposes of administering the taxes imposed by sections 295.50 to 295.59, the commissioner may access patients' records that contain billing or other financial information without prior consent from the patients. The data collected is classified as private or nonpublic data.
Subd. 3.
Interest on overpayments.
Interest must be paid on an overpayment refunded or credited to the taxpayer in the manner provided in section 289A.56, subdivision 2.
Subd. 4.
Sampling techniques.
The commissioner may use statistical or other sampling techniques consistent with generally accepted auditing standards in examining returns or records and making assessments.
Subd. 5.
Exemption for amounts paid for legend drugs.
If a hospital, surgical center, or health care provider cannot determine the actual cost or reimbursement of legend drugs under the exemption provided in section 295.53, subdivision 1, paragraph (b), clause (5), the following method must be used:
A hospital, surgical center, or health care provider must determine the amount paid for legend drugs used during the month or quarter and multiply that amount by a ratio, the numerator of which is the total amount received for taxable patient services, and the denominator of which is the total amount received for all patient services, including amounts exempt under section 295.53, subdivision 1, paragraph (b). The result represents the allowable exemption for the monthly or quarterly cost of drugs.
History:
1992 c 549 art 9 s 11; 1993 c 345 art 13 s 20; 1995 c 234 art 9 s 12; 1995 c 264 art 18 s 6; 1999 c 243 art 8 s 6; 1Sp2001 c 5 art 14 s 7; 2002 c 377 art 9 s 8; 2005 c 151 art 2 s 11; 2009 c 88 art 9 s 6; 1Sp2011 c 9 art 6 s 97; 1Sp2019 c 6 art 9 s 8; art 16 s 12
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 295 — Gross Revenues And Gross Receipts Taxes › Section 295.58 — Deposit Of Revenues And Payment Of Refunds.

295.58 DEPOSIT OF REVENUES AND PAYMENT OF REFUNDS.
The commissioner shall deposit all revenues, including penalties and interest, derived from the taxes imposed by sections 295.50 to 295.57 and from the insurance premiums tax imposed by section 297I.05, subdivision 5, on health maintenance organizations, community integrated service networks, and nonprofit health service plan corporations in the health care access fund. There is annually appropriated from the health care access fund to the commissioner of revenue the amount necessary to make refunds under this chapter.
History:
1992 c 549 art 9 s 12; 1993 c 345 art 13 s 21; 1994 c 625 art 13 s 17; 1997 c 225 art 2 s 62; 2000 c 394 art 2 s 26; 2000 c 490 art 9 s 4; 1Sp2011 c 9 art 6 s 97
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 295 — Gross Revenues And Gross Receipts Taxes › Section 295.581 — Prohibition On Non-minnesotacare Transfers From Fund.

295.581 PROHIBITION ON NON-MINNESOTACARE TRANSFERS FROM FUND.
Notwithstanding any law to the contrary, and notwithstanding section 645.33, money in the health care access fund shall be appropriated only for purposes that are consistent with past and current MinnesotaCare appropriations in Laws 1992, chapter 549; Laws 1993, chapter 345; Laws 1994, chapter 625; and Laws 1995, chapter 234, or for initiatives that are part of the section 1115 of the Social Security Act health care reform waiver submitted to the federal Centers for Medicare and Medicaid Services by the commissioner of human services as appropriated in Laws 1995, chapter 234.
History:
1995 c 234 art 9 s 13; 2002 c 277 s 32; 1Sp2011 c 9 art 6 s 97
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 295 — Gross Revenues And Gross Receipts Taxes › Section 295.59 — Severability.

295.59 SEVERABILITY.
If any section, subdivision, clause, or phrase of sections 295.50 to 295.582 is for any reason held to be unconstitutional or in violation of federal law, the decision shall not affect the validity of the remaining portions of sections 295.50 to 295.582. The legislature declares that it would have passed sections 295.50 to 295.582 and each section, subdivision, sentence, clause, and phrase thereof, irrespective of the fact that any one or more sections, subdivisions, sentences, clauses, or phrases is declared unconstitutional.
History:
1992 c 549 art 9 s 13; 1993 c 345 art 13 s 23; 1Sp2011 c 9 art 6 s 97
2023 Minnesota Statutes › Chapters 289A - 295 — Various State Taxes And Programs › Chapter 295 — Gross Revenues And Gross Receipts Taxes › Section 295.82 — Cannabis Local Tax Prohibited.

295.82 CANNABIS LOCAL TAX PROHIBITED.
A political subdivision of this state is prohibited from imposing a tax solely on the sale of taxable cannabis products as defined under section 295.81, subdivision 1, paragraph (r).
History:
2023 c 63 art 2 s 10
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 296A — Tax On Petroleum And Other Fuels › Section 296A.02 — Administration.

296A.02 ADMINISTRATION.
Subdivision 1.
Enforcement responsibility.
The commissioner of revenue shall enforce and administer the provisions of this chapter with the assistance of the commissioners of public safety, commerce, and transportation.
Subd. 2.
Powers of commissioner.
The commissioner, or duly authorized agents, may conduct investigations, inquiries, and hearings under this chapter. In connection with such investigations, inquiries, and hearings, the commissioner and the duly authorized agents have all the powers conferred upon the commissioner and the commissioner's examiners by chapter 270C, and the provisions of that chapter apply to all such investigations, inquiries, and hearings.
Subd. 3.
Rules; administration and enforcement.
The commissioner may adopt rules relating to the administration and enforcement of laws regulating the sale, distribution, and use of petroleum products and special fuel. The rules shall be reasonable and consistent with the law.
Subd. 4.
Application to foreign or interstate commerce.
No provision of this chapter shall apply to, or be construed to apply to, foreign or interstate commerce, except insofar as the same may be permitted under the Constitution and the laws of the United States.
Subd. 5.
Forms.
The commissioner shall prescribe the content, format, and manner of all forms and other documents required to be filed under this chapter pursuant to section 270C.30.
History:
1998 c 299 s 2; 1Sp2001 c 4 art 6 s 77; 2005 c 151 art 2 s 17; 1Sp2017 c 1 art 16 s 32
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 296A — Tax On Petroleum And Other Fuels › Section 296A.04 — Special Fuel Dealer's License; Requirements.

296A.04 SPECIAL FUEL DEALER'S LICENSE; REQUIREMENTS.
Subdivision 1.
Application and fee.
No person, except a licensed distributor, shall engage in the business of selling or delivering special fuel, upon which no tax has been imposed, as a special fuel dealer without having applied for and secured from the commissioner a special fuel dealer's license. The application shall be made in a form and manner prescribed by the commissioner and shall be accompanied by the payment of a $25 license fee. A special fuel dealer's license shall be issued to any responsible person qualifying as a special fuel dealer who makes proper application. The license shall be displayed in a conspicuous manner in the place of business and shall expire annually on November 30.
Subd. 1a.
Issuance and renewal of license.
The provisions of section 296A.03, subdivision 2, paragraph (c), apply to special fuel dealers.
Subd. 2.
MS 2018 [Repealed, 1Sp2019 c 6 art 11 s 20]
Subd. 3.
Sales ticket.
A sales ticket shall be issued for each delivery of special fuel to a special fuel dealer or bulk purchaser. A sales ticket shall also be issued for each delivery into the supply tank of an aircraft or a licensed motor vehicle, if so requested by the purchaser. The person who delivers the special fuel shall issue the sales ticket and shall show on the ticket the name and address of the purchaser, date of sale, number of gallons, price per gallon, amount of tax, and total amount of sale.
Subd. 4.
Accumulating meter.
Every special fuel dealer shall make all withdrawals of special fuel, except liquefied petroleum gas, through an accumulating meter in working order, which shall be provided by such dealer. Whenever a licensed special fuel dealer fails to comply with the provisions of this subdivision or any rules of the commissioner pertinent thereto, the license issued to such dealer under subdivision 1 may be revoked by the commissioner.
Subd. 5.
Surrender of license.
A special fuel dealer who discontinues, sells, or disposes of the business in any manner, at any time, shall surrender the special fuel dealer's license at the commissioner's office in St. Paul, Minnesota.
History:
1998 c 299 s 4; 1Sp2019 c 6 art 11 s 4
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 296A — Tax On Petroleum And Other Fuels › Section 296A.05 — Bulk Purchaser's License; Requirements.

296A.05 BULK PURCHASER'S LICENSE; REQUIREMENTS.
Subdivision 1.
Application and fee.
No person shall receive special fuel, upon which no tax has been imposed, as a bulk purchaser without having applied for and secured from the commissioner a bulk purchaser's license. The application shall be made in a form and manner prescribed by the commissioner and shall be accompanied by the payment of a $25 license fee. A bulk purchaser's license shall be issued to any responsible person qualifying as a bulk purchaser who makes proper application. The license shall be displayed in a conspicuous manner in the place of business and shall expire annually on November 30.
Subd. 1a.
Issuance and renewal of license.
The provisions of section 296A.03, subdivision 2, paragraph (c), apply to bulk purchasers.
Subd. 2.
MS 2018 [Repealed, 1Sp2019 c 6 art 11 s 20]
Subd. 3.
Surrender of license.
A bulk purchaser who discontinues, sells, or disposes of the business in any manner, at any time, shall surrender the bulk purchaser's license at the commissioner's office in St. Paul, Minnesota.
History:
1998 c 299 s 5; 1Sp2019 c 6 art 11 s 5
2023 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
2023 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
2023 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 May 1 each year, the commissioner of revenue shall calculate and publish a surcharge as provided in paragraph (b). The surcharge is imposed beginning July 1 of the year it is published through June 30 of the following year.
(b) 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; 2023 c 64 art 19 s 3
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.63 — Use Taxes Imposed; Rates.

297A.63 USE TAXES IMPOSED; RATES.
Subdivision 1.
Use of tangible personal property or taxable services.
(a) For the privilege of using, storing, distributing, or consuming in Minnesota tangible personal property or taxable services purchased for use, storage, distribution, or consumption in this state, a use tax is imposed on a person in Minnesota. The tax is imposed on the purchase price of retail sales of the tangible personal property or taxable services at the rate of tax imposed under section 297A.62. A person that purchases property from a Minnesota retailer and returns the tangible personal property to a point within Minnesota, except in the course of interstate commerce, after it was delivered outside of Minnesota, is subject to the use tax.
(b) No tax is imposed under paragraph (a) if the tax imposed by section 297A.62 was paid on the sales price of the tangible personal property or taxable services.
(c) No tax is imposed under paragraph (a) if the purchase meets the requirements for exemption under section 297A.67, subdivision 21.
(d) When a transaction otherwise meets the definition of a bundled transaction, but is not a bundled transaction under section 297A.61, subdivision 38, paragraph (d), and the seller's purchase price of the taxable product or taxable tangible personal property is equal to or greater than $100, then use tax is imposed on the purchase price of the taxable product or taxable personal property. For purposes of this paragraph, "purchase price" means the measure subject to use tax on purchases made by the seller.
Subd. 2.
Use of tangible personal property made from materials.
(a) A use tax is imposed on a person who manufactures, fabricates, or assembles tangible personal property from materials, either within or outside this state and who uses, stores, distributes, or consumes the tangible personal property in Minnesota. The tax is imposed on the purchase price of retail sales of the materials contained in the tangible personal property at the rate of tax imposed under section 297A.62.
(b) No tax is imposed under paragraph (a) if the tax imposed by section 297A.62 was paid on the sales price of materials contained in the tangible personal property.
Subd. 3.
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 taxable services purchased for use, storage, distribution, or consumption in this state when the service purchased covers 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 6; 2006 c 259 art 6 s 8; 2008 c 154 art 12 s 19; 2011 c 112 art 4 s 3
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297A — General Sales And Use Taxes › Section 297A.65 — Lottery Tickets; In Lieu Tax.

297A.65 LOTTERY TICKETS; IN LIEU TAX.
Sales of State Lottery tickets are exempt from the tax imposed under section 297A.62. The State Lottery must on or before the 20th day of each month transmit to the commissioner of revenue an amount equal to the gross receipts from the sale of lottery tickets for the previous month multiplied by the tax rate under section 297A.62, subdivision 1. The resulting payment is in lieu of the sales tax that otherwise would be imposed by this chapter. The commissioner shall deposit the money transmitted as provided by section 297A.94 and the money must be treated as other proceeds of the sales tax. For purposes of this section, "gross receipts" means the proceeds of the sale of tickets before deduction of a commission or other compensation paid to the vendor or retailer for selling tickets.
History:
2000 c 418 art 1 s 8