Subdivision 1. Application and fee.
No person shall receive special fuel, upon which no tax has been imposed, as a bulk purchaser without having applied for and secured from the commissioner a bulk purchaser's license. The application shall be made in a form and manner prescribed by the commissioner and shall be accompanied by the payment of a $25 license fee. A bulk purchaser's license shall be issued to any responsible person qualifying as a bulk purchaser who makes proper application. The license shall be displayed in a conspicuous manner in the place of business and shall expire annually on November 30.
Subd. 1a. Issuance and renewal of license.
The provisions of section 296A.03 , subdivision 2, paragraph (c), apply to bulk purchasers.
Subd. 2.
MS 2018 [Repealed, 1Sp2019 c 6 art 11 s 20 ]
Subd. 3. Surrender of license.
A bulk purchaser who discontinues, sells, or disposes of the business in any manner, at any time, shall surrender the bulk purchaser's license at the commissioner's office in St. Paul, Minnesota.