Terms Used In Minnesota Statutes > Chapter 296A - Tax On Petroleum and Other Fuels

• Adult: means an individual 18 years of age or older. See Minnesota Statutes 645.451
• Agricultural alcohol gasoline: means a gasoline-ethanol blend satisfying the provisions of section 239. See Minnesota Statutes 296A.01
• Aircraft: means any contrivance, now or hereafter invented, used or designed for navigation of or flight in the air. See Minnesota Statutes 296A.01
• Alternative fuel: means natural gas; liquefied petroleum gas; hydrogen; coal-derived liquefied fuels; electricity; methanol, denatured ethanol, and other alcohols; mixtures containing 85 percent or more, or other percentage as may be set by regulation by Secretary of the United States Department of Energy, by volume of methanol, denatured ethanol, and other alcohols with gasoline or other fuels; fuels other than alcohol that are derived from biological materials; and other fuels that the Secretary of the United States Department of Energy determines by regulation to be an alternative fuel within the meaning of section 301(2) of the National Energy Policy Act of 1992 and intended for use in motor vehicles. See Minnesota Statutes 296A.01
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Arrest: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• ASTM: means the American Society for Testing and Materials, which is a private organization that utilizes committees of industry representatives and regulators to develop product quality standards and test methods to be used by industries, regulatory agencies, and purchasing agents. See Minnesota Statutes 296A.01
• Aviation gasoline: means any gasoline that is used to produce or generate power for propelling internal combustion engine aircraft. See Minnesota Statutes 296A.01
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Bulk purchaser: means any person not principally engaged in buying and selling petroleum products or combustible gases who receives special fuel for storage and subsequent delivery into the supply tank of an aircraft or a licensed motor vehicle operated by the person. See Minnesota Statutes 296A.01
• bulk storage facility: means a single property, or contiguous or adjacent properties used for a common purpose and owned or operated by the same person, on or in which are located one or more stationary tanks that are used singularly or in combination for the storage or containment of more than 1,100 gallons of petroleum. See Minnesota Statutes 296A.01
• Chair: includes chairman, chairwoman, and chairperson. See Minnesota Statutes 645.44
• children: includes children by birth or adoption;

  (9) "day" comprises the time from midnight to the next midnight;

  (10) "fiscal year" means the year by or for which accounts are reckoned;

  (11) "hereafter" means a reference to the time after the time when the law containing such word takes effect;

  (12) "heretofore" means a reference to the time previous to the time when the law containing such word takes effect;

  (13) "judicial sale" means a sale conducted by an officer or person authorized for the purpose by some competent tribunal;

  (14) "minor" means an individual under the age of 18 years;

  (15) "money" means lawful money of the United States;

  (16) "night time" means the time from sunset to sunrise;

  (17) "non compos mentis" refers to an individual of unsound mind;

  (18) "notary" means a notary public;

  (19) "now" in any provision of a law referring to other laws in force, or to persons in office, or to any facts or circumstances as existing, relates to the laws in force, or to the persons in office, or to the facts or circumstances existing, respectively, on the effective date of such provision;

  (20) "verified" when used in reference to writings, means supported by oath or affirmation. See Minnesota Statutes 645.45

• CNG: means natural gas, primarily methane, condensed under high pressure and stored in specially designed storage tanks at between 2,000 and 3,600 pounds per square inch. See Minnesota Statutes 296A.01
• Commissioner: means the commissioner of revenue. See Minnesota Statutes 296A.01
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• court administrator: means the court administrator of the court in which the action or proceeding is pending, and "court administrator's office" means that court administrator's office. See Minnesota Statutes 645.44
• Dealer: means any person, except a distributor, engaged in the business of buying and selling gasoline and other petroleum products in this state. See Minnesota Statutes 296A.01
• Dealer of aviation gasoline: means any person who sells gasoline on the premises of an airport as defined under section 360. See Minnesota Statutes 296A.01
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Distributor: means any person who (1) receives petroleum products in this state for storage and subsequent distribution by tank car or tank truck or both, (2) produces, manufactures, or refines petroleum products in this state, or (3) imports petroleum products into this state via boat, barge, or pipeline for storage and subsequent delivery at or further transportation from boat, barge, or pipe line terminals in this state. See Minnesota Statutes 296A.01
• Dyed fuel: means motor fuel to which indelible dye has been added, either before or upon withdrawal at a terminal or refinery rack, and which may be sold for exempt purposes. See Minnesota Statutes 296A.01
• EPA: means the United States Environmental Protection Agency. See Minnesota Statutes 296A.01
• ETBE: means ethyl tertiary butyl ether, or the equivalent term tert-butyl ethyl ether. See Minnesota Statutes 296A.01
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fiduciary: A trustee, executor, or administrator.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• For use in motor vehicles: means for use in producing or generating power for propelling motor vehicles on the public highways of this state or in machinery operated on the public highways of this state for the purpose of constructing, reconstructing, or maintaining those public highways. See Minnesota Statutes 296A.01
• Gasoline: means :

  (1) all products commonly or commercially known or sold as gasoline regardless of their classification or uses, except casinghead gasoline, absorption gasoline, condensation gasoline, drip gasoline, or natural gasoline that under the requirements of section 239. See Minnesota Statutes 296A.01

• Gasoline blended with ethanol: means a gasoline-ethanol blend satisfying the provisions of section 239. See Minnesota Statutes 296A.01
• Highway: means the entire width between the boundary lines of every way publicly maintained when part of the way is open for the public. See Minnesota Statutes 296A.01
• In forma pauperis: In the manner of a pauper. Permission given to a person to sue without payment of court fees on claim of indigence or poverty.
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Kerosene: means a refined petroleum distillate consisting of a homogeneous mixture of hydrocarbons essentially free of water, inorganic acidic and basic compounds, and excessive amounts of particulate contaminants and that meets the specifications in ASTM specification D3699-08. See Minnesota Statutes 296A.01
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Licensed motor vehicle: means (1) any vehicle subject to a motor vehicle registration in which the power is produced with any fuel in an internal combustion engine, and (2) any motor vehicle not subject to a motor vehicle registration on which is mounted a corn shelling, feed grinding, well drilling, or sawing machine. See Minnesota Statutes 296A.01
• Lien: A claim against real or personal property in satisfaction of a debt.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• LNG: means natural gas, primarily methane, which has been condensed through a cryogenic cooling process and is stored in special pressurized and insulated storage tanks. See Minnesota Statutes 296A.01
• Marine gasoline: means gasoline used in producing and generating power for propelling motorboats used on the waters of this state. See Minnesota Statutes 296A.01
• Minor: means an individual under the age of 18. See Minnesota Statutes 645.451
• Month: means a calendar month and "year" means a calendar year, unless otherwise expressed; and "year" is equivalent to the expression "year of our Lord. See Minnesota Statutes 645.44
• Motor fuel: means a liquid or gaseous form of fuel, regardless of its composition or properties, used to propel a motor vehicle. See Minnesota Statutes 296A.01
• Motor vehicle gasoline excise tax: means the tax imposed on gasoline used in producing and generating power for propelling motor vehicles used on the public highways of this state. See Minnesota Statutes 296A.01
• MTBE: means methyl tertiary butyl ether, or the equivalent term tert-butyl methyl ether. See Minnesota Statutes 296A.01
• Nonethanol oxygenate: means ETBE or MTBE, as defined in this section, or other alcohol or ether, except denatured ethanol, that is approved as an oxygenate by the EPA. See Minnesota Statutes 296A.01
• Oath: A promise to tell the truth.
• Oath: includes "affirmation" in all cases where by law an affirmation may be substituted for an oath; and in like cases "swear" includes "affirm" and "sworn" "affirmed. See Minnesota Statutes 645.44
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Passenger snowmobile: means a self-propelled vehicle designed for travel on snow or ice, steered by skis or runners, with an enclosed passenger section that provides seating for not less than four nor more than 12 passengers. See Minnesota Statutes 296A.01
• Person: means any individual, firm, trust, estate, partnership, association, cooperative association, joint stock company or corporation, public or private, or any representative appointed by order of any court; or an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform any act prescribed by this chapter. See Minnesota Statutes 296A.01
• Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
• Petroleum distillate: means a hydrocarbon or group of hydrocarbon compounds that have been extracted from petroleum crude oil by a distillation process involving evaporation by heating, and subsequent condensation by cooling. See Minnesota Statutes 296A.01
• Petroleum products: means all of the products defined in subdivisions 2, 7, 8, 8a, 8b, 10, 14, 16, 19, 20, 22 to 26, 28, 32, and 35. See Minnesota Statutes 296A.01
• Petroleum residual: means a heavy hydrocarbon or group of heavy hydrocarbon compounds that do not evaporate during a distillation process. See Minnesota Statutes 296A.01
• Plaintiff: The person who files the complaint in a civil lawsuit.
• propane: means a product made of short hydrocarbon chains and containing primarily propane and butane that is stored in specialized tanks at moderate pressure. See Minnesota Statutes 296A.01
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• public highways: includes bridges. See Minnesota Statutes 296A.01
• Public waters: means public waters as defined in section 103G. See Minnesota Statutes 645.44
• Quorum: The number of legislators that must be present to do business.
• Recess: A temporary interruption of the legislative business.
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• seal: includes an impression thereof upon the paper alone, as well as an impression on a wafer, wax, or other substance thereto attached. See Minnesota Statutes 645.44
• Special fuel: means :

  (1) all combustible gases and liquid petroleum products or substitutes including undyed diesel fuel, except gasoline, gasoline blended with ethanol, and agricultural alcohol gasoline which are delivered into the supply tank of a licensed motor vehicle or into storage tanks maintained by an owner or operator of a licensed motor vehicle as a source of supply for such vehicle;

  (2) all combustible gases and liquid petroleum products or substitutes, except gasoline, gasoline blended with ethanol, and agricultural alcohol gasoline, when delivered to a licensed special fuel dealer or to the retail service station storage of a distributor who has elected to pay the special fuel excise tax as provided in this chapter;

  (3) all combustible gases and liquid petroleum products or substitutes, except gasoline, which are used as aviation fuel; or

  (4) dyed fuel that is being used illegally in a licensed motor vehicle. See Minnesota Statutes 296A.01

• Special fuel dealer: means any person engaged in the business of selling and delivering special fuel into the supply tank of an aircraft or a licensed motor vehicle. See Minnesota Statutes 296A.01
• state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• 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
• terminal: means any petroleum refinery, pipeline terminal, river terminal, storage facility, or other point of origin where petroleum products are manufactured, or imported by rail, truck, barge, or pipe; and held, stored, transferred, offered for distribution, distributed, offered for sale, or sold. See Minnesota Statutes 296A.01
• Use in licensed motor vehicles: means use in producing or generating power for propelling licensed motor vehicles on the public highways of this state. See Minnesota Statutes 296A.01
• Waters of this state: means any waters capable of substantial beneficial public use and any waters to which the public has access, which are within the territorial limits of this state including boundary waters. See Minnesota Statutes 296A.01