Minnesota § 296A.05 BULK PURCHASER'S LICENSE; REQUIREMENTS

Minnesota Statutes

§ 296A.05 — BULK PURCHASER'S LICENSE; REQUIREMENTS

Minnesota § 296A.05

PartEXCISE AND SALES TAXES

Ch. 296ATAX ON PETROLEUM AND OTHER FUELS

This text of Minnesota § 296A.05 (BULK PURCHASER'S LICENSE; REQUIREMENTS) 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. § 296A.05 (2026).

Text

Subdivision 1.Application and fee. No person shall receive special fuel, upon which no tax has been imposed, as a bulk purchaser without having applied for and secured from the commissioner a bulk purchaser's license. The application shall be made in a form and manner prescribed by the commissioner and shall be accompanied by the payment of a $25 license fee. A bulk purchaser's license shall be issued to any responsible person qualifying as a bulk purchaser who makes proper application. The license shall be displayed in a conspicuous manner in the place of business and shall expire annually on November 30. Subd. 1a.Issuance and renewal of license. The provisions of section296A.03, subdivision 2, paragraph (c), apply to bulk purchasers. Subd.

2.MS 2018 [Repealed,1Sp2019 c 6 art 11 s 20]

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Subdivision 1.Application and fee.
No person shall receive special fuel, upon which no tax has been imposed, as a bulk purchaser without having applied for and secured from the commissioner a bulk purchaser's license. The application shall be made in a form and manner prescribed by the commissioner and shall be accompanied by the payment of a $25 license fee. A bulk purchaser's license shall be issued to any responsible person qualifying as a bulk purchaser who makes proper application. The license shall be displayed in a conspicuous manner in the place of business and shall expire annually on November 30.

Subd. 1a.Issuance and renewal of license.
The provisions of section296A.03, subdivision 2, paragraph (c), apply to bulk purchasers.

Subd. 2.
MS 2018 [Repealed,1Sp2019 c 6 art 11 s 20]

Subd. 3.Surrender of license.
A bulk purchaser who discontinues, sells, or disposes of the business in any manner, at any time, shall surrender the bulk purchaser's license at the commissioner's office in St. Paul, Minnesota.