This bill proposes the abolition of motor fuel taxes in Minnesota, making significant amendments to existing transportation and fuel distribution statutes. It removes references to motor fuel taxes from various sections of the Minnesota Statutes, including distributor license qualifications, special fuel dealer license applications, and fuel sales reporting requirements. The bill also repeals multiple sections related to the imposition and collection of these taxes, effectively eliminating the current tax framework governing motor fuel transactions. New legal language emphasizes the requirement for reports on petroleum products and special fuels, while previous obligations tied to tax payments have been removed.

In addition to abolishing motor fuel taxes, the bill establishes specific tax rates for various fuel types, including E85 and M85, and introduces a debt service surcharge on gasoline and special fuels to cover trunk highway bond obligations. It also outlines provisions for tax refunds and credits for specific uses of gasoline and aviation fuel, while imposing civil penalties for false claims and unlawful fuel use. The bill aims to streamline tax collection processes, clarify penalties, and ensure compliance with tax regulations, reflecting a significant shift in Minnesota's approach to fuel taxation and distribution.

Statutes affected:
Introduction: 296A.03, 296A.04, 296A.05, 296A.06, 296A.061, 296A.12, 296A.15, 296A.21, 296A.22, 296A.23, 296A.24, 84.794, 84.803, 84.83, 84.927, 86B.706, 89.70, 89.72, 115C.08, 297A.68