§ 168D.01 Definitions
§ 168D.02 Fuel Tax Compact
§ 168D.03 Compliance With Minnesota Laws
§ 168D.04 Taxing Authority
§ 168D.05 Motor Carrier Fuel License
§ 168D.06 Fuel License Fees
§ 168D.07 Fuel Decal Fee
§ 168D.08 Motor Carrier Fuel Tax Returns
§ 168D.09 Credit or Refund
§ 168D.10 Motor Carrier Records
§ 168D.11 Auditing and Reporting
§ 168D.12 Motor Carrier Temporary Fuel Permit
§ 168D.13 Action to Avoid or Evade Fuel Tax
§ 168D.14 Enforcement Powers
§ 168D.15 Delinquent Filing or Payment
§ 168D.16 Transferring Funds to Pay Delinquent Fee
§ 168D.17 Exemptions
§ 168D.18 Rules

Terms Used In Minnesota Statutes > Chapter 168D - Motor Carrier Fuel Tax

  • Adult: means an individual 18 years of age or older. See Minnesota Statutes 645.451
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • 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.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Cancellation: means the voluntary termination of a license and its provisions. See Minnesota Statutes 168D.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

  • Commissioner: means the commissioner of public safety of the state of Minnesota, acting directly or through duly authorized agents. See Minnesota Statutes 168D.01
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Devise: To gift property by will.
  • Donor: The person who makes a gift.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • 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.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Jurisdiction: means a state of the United States, the District of Columbia, a province or territory of Canada, and any other member jurisdiction of the International Fuel Tax Agreement (IFTA) compact as approved by Congress in the Intermodal Surface Transportation Efficiency Act (ISTEA), Public Law 102-240. See Minnesota Statutes 168D.01
  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Majority: means with respect to an individual the period of time after the individual reaches the age of 18. See Minnesota Statutes 645.451
  • Minority: means with respect to an individual the period of time during which the individual is a minor. See Minnesota Statutes 645.451
  • Minority leader: See Floor Leaders
  • 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
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • 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
  • Motor fuel: means an agent, regardless of its composition or properties, used to propel a qualified motor vehicle. See Minnesota Statutes 168D.01
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Operation: means operation of qualified motor vehicles whether loaded or empty, whether for compensation or not for compensation, and whether owned by or leased to the motor carrier who operates them or causes them to be operated in two or more jurisdictions. See Minnesota Statutes 168D.01
  • 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.
  • Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
  • Personal property: All property that is not real property.
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Qualified motor vehicle: means a motor vehicle that is used, designed, or maintained to transport persons or property and that:

    (1) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds;

    (2) has three or more axles regardless of weight; or

    (3) is used in combination, when the weight of the combination exceeds 26,000 pounds gross vehicle or registered gross vehicle weight. See Minnesota Statutes 168D.01

  • Quorum: The number of legislators that must be present to do business.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Revocation: means the withdrawal of a license and privileges by the commissioner of public safety. See Minnesota Statutes 168D.01
  • 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
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • 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.
  • Suspension: means the temporary removal of privileges granted to the licensee by the commissioner of public safety. 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