{"data":{"id":"us-mn/minn.-stat.-296a.061","jurisdiction":"us-mn","citation":"Minn. Stat. § 296A.061","heading":"CANCELLATION OR NONRENEWAL OF LICENSES.","body":"The commissioner may cancel a license or not renew a license if one of the following conditions occurs:\n(1) the license holder has not filed a petroleum or other tax return or report for at least one year;\n(2) the license holder has not reported any petroleum or other tax liability on the license holder's returns or reports for at least one year; or\n(3) the license holder requests cancellation of the license.","path":["EXCISE AND SALES TAXES","CHAPTER 296A. TAX ON PETROLEUM AND OTHER FUELS"],"source_url":"https://www.revisor.mn.gov/statutes/cite/296A.061","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"1a0a2377771e70d7c0171b9efe75d00f93f4257605e265a2a548a0fba13105ac","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-296a.06","next":"us-mn/minn.-stat.-296a.07"},"notice":"GroundRules: Original legal text. Not legal advice."}