Minnesota Statutes 168D.08 – Motor Carrier Fuel Tax Returns
Current as of: 2023 | Check for updates
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Every motor carrier subject to the fuel tax shall, on or before the last day of April, July, October, and January, file with the commissioner, in the format and manner prescribed, tax returns of operations during the previous three months.
Terms Used In Minnesota Statutes 168D.08
- Commissioner: means the commissioner of public safety of the state of Minnesota, acting directly or through duly authorized agents. See Minnesota Statutes 168D.01
- Motor carrier: means an individual, corporation, partnership, association, trust, or other entity, however organized, operating one or more qualified motor vehicles as a part of its interstate business operations. See Minnesota Statutes 168D.01
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44