This bill proposes the abolition of motor fuel taxes in Minnesota, making significant amendments to existing transportation and taxation statutes. It removes references to motor fuel taxes from various sections of the Minnesota Statutes, including qualifications for distributor licenses and reporting obligations for petroleum products. The bill deletes language that mandates tax payments and reporting related to motor fuel, effectively eliminating tax obligations for distributors and dealers of special fuel. New provisions are introduced to require reports from individuals and businesses involved in the buying and selling of petroleum products, while also amending conditions for license suspension or cancellation, aiming to simplify compliance and reduce the financial burden of motor fuel taxes.

Additionally, the bill establishes a five-year statute of limitations for the collection of delinquent taxes and specifies that no refunds shall be made unless claims are filed within one year from the date of purchase. It outlines penalties for tax delinquency and allows for the abatement of penalties under certain conditions. The bill also details excise tax rates for various fuels, mandates annual adjustments based on the Minnesota Highway Construction Cost Index, and introduces a debt service surcharge related to trunk highway bonds. Furthermore, it includes provisions for refunds on specific fuel types and establishes civil penalties for filing false claims, ensuring compliance and proper allocation of gasoline tax revenues for public safety initiatives.

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