Bulk fuel requirements - Minnesota

Carriers wishing to maintain bulk storage of special fuel in Minnesota must first be registered as a Special Fuel User. Applications are available through the Department of Revenue, Petroleum Division, and must be filed with a $25 fee, plus a financial statement. Depending on the financial statement, the Department will determine if a surety bond is required to be posted, and in what amount. Once issued, the Special Fuel License is renewable each year by November 30, and under the same license number, and a $25 fee. Any person or carrier holding a Special Fuel Use License is required to file a bulk fuel use report each month on or before the last day of the month following the month being reported. Report forms are sent out by the Petroleum Division and tax on bulk fuel in storage is due with the monthly bulk report, not at the time of purchase. All users of special fuel must keep true and accurate records of all purchases, sales, transfers and use of special fuel and shall retain all such records for a period of four (4) years.