Minnesota § 168D.13 ACTION TO AVOID OR EVADE FUEL TAX

Minnesota Statutes

§ 168D.13 — ACTION TO AVOID OR EVADE FUEL TAX

Minnesota § 168D.13

PartTRANSPORTATION

Ch. 168DMOTOR CARRIER FUEL TAX

This text of Minnesota § 168D.13 (ACTION TO AVOID OR EVADE FUEL TAX) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 168D.13 (2026).

Text

Subdivision 1.Determination and assessment. If the commissioner ascertains that a motor carrier acts to obstruct or make ineffectual proceedings to assess or collect the road taxes due, the commissioner may immediately make an assessment of tax estimated to be due, whether or not any report is then due by law. Subd. 2.Assessment notice and collection; impoundment.

(a)The commissioner may then proceed under this assessment to collect the tax, or compel security for the taxes owing, and shall give notice of the commissioner's finding under subdivision 1 to the motor carrier, together with a demand for an immediate payment of the tax.

(b)The commissioner is also authorized to impound qualified motor vehicles of motor carriers in violation of this subdivision. The vehicle must be released

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Subdivision 1.Determination and assessment.
If the commissioner ascertains that a motor carrier acts to obstruct or make ineffectual proceedings to assess or collect the road taxes due, the commissioner may immediately make an assessment of tax estimated to be due, whether or not any report is then due by law.

Subd. 2.Assessment notice and collection; impoundment.
(a) The commissioner may then proceed under this assessment to collect the tax, or compel security for the taxes owing, and shall give notice of the commissioner's finding under subdivision 1 to the motor carrier, together with a demand for an immediate payment of the tax.
(b) The commissioner is also authorized to impound qualified motor vehicles of motor carriers in violation of this subdivision. The vehicle must be released either upon paying all taxes, penalties, and interest that may be due or depositing a bond or security to assure the payment of taxes, penalties, and interest.