DISTILLED SPIRITS

Aging in wooden casks, Minn. Statutes 2021 340A.506

Bottle taxes, Minn. Statutes 2021 297G.03, 297G.07

Bottles, size, limitation, Minn. Statutes 2021 340A.511

Bulk distilled spirits, Minn. Statutes 2021 340A.101, 340A.315

Consumers, possession of untaxed goods, monthly use liquor tax returns, Minn. Statutes 2021 297G.09

Definitions

Liquor law, Minn. Statutes 2021 340A.101

Liquor taxes, Minn. Statutes 2021 297G.01

Distilling

Farm wineries, Minn. Statutes 2021 340A.315

Sales and use taxes, exemptions, Minn. Statutes 2021 297A.68

Farm wineries, manufacture, Minn. Statutes 2021 340A.315

Generally, Minn. Statutes 2021 297G.20

Importation, liquor tax information reports, exemption, Minn. Statutes 2021 297G.11

Intoxicating liquor, distilled spirits defined as, Minn. Statutes 2021 297G.01

Inventories, Minn. Statutes 2021 297G.14

Labels and labeling, occupational safety and health, standards, Minn. Statutes 2021 182.655

Liquor taxes, see LIQUOR TAXES

Manufacture

Farm wineries, Minn. Statutes 2021 340A.315

Personal consumption, liquor tax information reports, exemption, Minn. Statutes 2021 297G.11

Structures used for, property tax exemption, Minn. Statutes 2021 272.03

Manufacturers, inventories, Minn. Statutes 2021 297G.14

Microdistilleries, Minn. Statutes 2021 297G.03, 297G.032, 340A.101, 340A.22

Miniatures

Bottle taxes, exemption, Minn. Statutes 2021 297G.07

Liquor taxes, amount, Minn. Statutes 2021 297G.03

Possession, untaxed beverages

Consumers, monthly use liquor tax returns, Minn. Statutes 2021 297G.09

Defined as contraband, Minn. Statutes 2021 297G.20

Sales, untaxed beverages, defined as contraband, Minn. Statutes 2021 297G.20

Sales and use taxes, Minn. Statutes 2021 297A.68

Samples, distribution, Minn. Statutes 2021 340A.510

Service of process, contraband, inventories, Minn. Statutes 2021 297G.20

Shipments to farm wineries, exemption, Minn. Statutes 2021 297G.07

Storage, structures used for, property tax exemption, Minn. Statutes 2021 272.03

Tastings, Minn. Statutes 2021 340A.419

Violations and penalties, liquor taxes

Information reports, failure to file, penalties, Minn. Statutes 2021 297G.11, 297G.18, 297G.19

Nonpayment, penalties, Minn. Statutes 2021 297G.18, 297G.19

Returns, filing violations, penalties, Minn. Statutes 2021 297G.18, 297G.19

Warehouse receipts, Minn. Statutes 2021 336.7-201

Wholesale dealers, see WHOLESALE LIQUOR DEALERS