Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8125 - TAXATION; INSPECTION; PETROLEUM PRODUCTS
Part 8125.0410 - DISTRIBUTOR'S LICENSES
Current through Register Vol. 48, No. 39, March 25, 2024
Subpart 1. Exemption from depositing securities or filing a bond.
The commissioner will determine which distributor license applicants are financially responsible and, as a result, qualify for the statutory exemption from depositing securities or filing a bond, by taking into consideration all relevant factors. Those factors include the following:
Subp. 2. Seizure.
The seizure authorized by Minnesota Statutes, section 296A.24, will be performed by the commissioner of revenue or authorized designee in cases where there is an intent to evade the tax imposed by Minnesota Statutes, chapter 296A. Intent to evade the tax will be presumed if the manifest either does not list a shipper or lists a shipper not a licensed distributor under Minnesota Statutes, chapter 296A, and the consignee is not listed or is not a licensed distributor under Minnesota Statutes, chapter 296A.
Statutory Authority: MS s 270.06; 270C.06