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What's New for Petroleum Tax

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Law Changes to Petroleum Distributor Licensing

On May 31, 2019, the governor signed into law several changes to Chapter 296A, which is the chapter governing petroleum taxes. 

The most significant change is the repeal of the bond requirement.

Other changes include:

  • Amended licensing requirements
  • A license suspension process
  • Successor liability for unpaid petroleum taxes

Submit Your Petroleum Distributor License Application

If you have not submitted your 2019-20 petroleum distributor license application and the $25 annual license fee, you must submit them immediately.

Since the bond is not required for 2019-2020 licenses, you do not have to submit any corporate financial statements with your application and fee.

Remember, your current license expires at midnight on June 30, 2019.

Without a new or renewed license, you are not allowed to continue to operate starting July 1, 2019.

How to Submit the Application

  1. Complete Form PDO-100, License Application for Distributors and Special Fuel Dealers
  2. Mail, fax, or email your completed application to the Minnesota Department of Revenue
Mail Minnesota Department of Revenue
Petroleum Tax
Mail Station 3333
600 N. Robert St.
St Paul, MN 55146-3333
Fax 651-556-3107
Email petroleum.tax@state.mn.us

To ensure your license application is filed correctly and on time, please send it us and pay the fee immediately.

How to Pay the $25 Annual Fee

For new license applications, include the fee with your completed application.

For renewals, pay the fee electronically:

  1. Log in to e-Services
  2. Select “Make a Payment”
  3. Select “Make a Payment Using a Letter ID”
  4. Enter the Letter ID found on previous license renewal letter that you received
  5. Select “Next” and follow the prompts to complete your payment

If you schedule the payment for a future date, we cannot renew your license until we receive the funds from your bank. For quickest processing, make your payment immediately.

Note: You must be current on all filing of returns and have all tax liabilities paid in full.

Questions

Email us at petroleum.tax@state.mn.us or call 651-296-0889. 

 

Petroleum Tank Cleanup Fee

The Minnesota Petrofund Board notified the Minnesota Department of Revenue that we must collect the Petroleum Tank Cleanup Fee for July, August, September, and October 2019. Include the $.02 per gallon fee when you file these four returns. 

When do we collect the Petroleum Tank Fee? 

We are required to collect the fee when the Petrofund drops below $4 million. The fund helps pay for the prevention and cleanup of leaks from petroleum storage tanks. 

Questions? 

 

Petroleum Debt Service Surcharge Rate

The Petroleum Debt Service Surcharge Rate will remain at $0.035 per gallon for July 1, 2019-June 30, 2020. 

State law requires the Minnesota Department of Revenue to publish the surcharge rate each year. See Minnesota Statute 296A.083, subdivision 3(a).

For more information, see Fuel Excise Tax Rates and Fees.

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