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 application processes for special fuel dealer and bulk purchaser licenses. The bill eliminates the requirement for tax returns and payments related to motor fuel taxes, simplifying the licensing process for petroleum product distributors and dealers. New provisions replace tax payment obligations with reporting requirements, mandating reports to include details about the gallons of petroleum products received and sold, while removing previous tax-related language.

Additionally, the bill introduces amendments concerning the collection and refund of delinquent taxes, establishing a five-year statute of limitations for tax collection and false reports. It specifies that no refunds shall be made unless claims are filed within one year of purchase and outlines penalties for tax delinquency. The bill also sets excise tax rates for various fuels, mandates annual adjustments based on the Minnesota Highway Construction Cost Index, and establishes a debt service surcharge for trunk highway bonds. Furthermore, it allows licensed distributors to claim refunds for certain types of gasoline and outlines civil penalties for false claims, aiming to streamline the refund process while enforcing stricter penalties for fraud.

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