CIGARETTE AND TOBACCO PRODUCTS TAXES

Cigarettes

Definition, Minn. Laws 2013 c 143 art 5 s 6

Distributors taxes, Minn. Laws 2013 c 143 art 5 s 17

Nonsettlement cigarettes, fees, Minn. Laws 2013 c 143 art 5 s 16

Rates

Annual indexing, Minn. Laws 2013 c 143 art 5 s 11

Generally, Minn. Laws 2013 c 143 art 5 s 10

Interim rate, Minn. Laws 2013 c 143 art 5 s 26

Collection system, reports about, Minn. Laws 2013 c 143 art 5 s 27, 2013 c 144 s 19

Definitions, Minn. Laws 2013 c 143 art 5 s 6-9

Electronic payments, Minn. Laws 2013 c 142 art 5 s 8

Floor stocks taxes, Minn. Laws 2013 c 143 art 5 s 25

Penalties, interest on, Minn. Laws 2013 c 143 art 18 s 20, 21

Premium cigars

Rate, Minn. Laws 2013 c 143 art 5 s 13

Use tax, Minn. Laws 2013 c 143 art 5 s 15

Tobacco products

Rate, Minn. Laws 2013 c 143 art 5 s 12

Use tax, Minn. Laws 2013 c 143 art 5 s 14

Wholesale sales price, definition, Minn. Laws 2013 c 143 art 16 s 4