{"data":{"id":"us-mn/minn.-stat.-168d.09","jurisdiction":"us-mn","citation":"Minn. Stat. § 168D.09","heading":"CREDIT OR REFUND.","body":"Under this section, the commissioner shall allow a credit or refund to a motor carrier for taxes paid to any member jurisdiction that imposes a tax upon motor fuel purchased or obtained in Minnesota and member jurisdictions and used on the highways of Minnesota and other member jurisdictions. Every motor carrier claiming a refund under this section shall file a claim in the format and manner prescribed by the commissioner or take the credit on a subsequent tax return.","path":["TRANSPORTATION","CHAPTER 168D. MOTOR CARRIER FUEL TAX"],"source_url":"https://www.revisor.mn.gov/statutes/cite/168D.09","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:35Z","sha256":"7750dd7560a6f8856d1060e9c55b4d4825c78d70b1043ec881544fa3056bc68d","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-168d.08","next":"us-mn/minn.-stat.-168d.10"},"notice":"GroundRules: Original legal text. Not legal advice."}