The commissioner may cancel a license or not renew a license if one of the following conditions occurs:

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Terms Used In Minnesota Statutes 296A.061

  • Commissioner: means the commissioner of revenue. See Minnesota Statutes 296A.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

(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.