MARIJUANA AND CONTROLLED SUBSTANCES TAXES

Administration, Revenue Department, duties, Minn. Statutes 2005 297D.02

Assessments, Minn. Statutes 2005 297D.12

Collection

Jeopardy collection, Minn. Statutes 2005 297D.12

Revenue Department, duties, Minn. Statutes 2005 297D.02, 297D.12

Credits, taxes paid to state or local governments, Minn. Statutes 2005 297D.085

Definitions, Minn. Statutes 2005 297D.01

Disclosure, Minn. Statutes 2005 297D.02, 297D.13

Exemptions, pharmacists, Minn. Statutes 2005 297D.06

Payment

Exemptions, Minn. Statutes 2005 297D.06

Forms, Minn. Statutes 2005 297D.02

Requirements, Minn. Statutes 2005 297D.02, 297D.04, 297D.11

Time, Minn. Statutes 2005 297D.11

Penalties (monetary), Minn. Statutes 2005 297D.09, 297D.12

Rate, Minn. Statutes 2005 297D.08

Reports about, tax forms, disclosure, Minn. Statutes 2005 297D.02, 297D.13

Returns, tax forms, disclosure, Minn. Statutes 2005 297D.02, 297D.13

Stamps, labels, or official indicia

Affixing, Minn. Statutes 2005 297D.11

Possession, use in criminal proceedings, Minn. Statutes 2005 297D.13

Price, Minn. Statutes 2005 297D.10

Purchase, Minn. Statutes 2005 297D.10

Requirements, Minn. Statutes 2005 297D.03, 297D.04

Sales without tax stamps, Minn. Statutes 2005 297D.09

Taxpayers, duties, Minn. Statutes 2005 297D.11

Statistics, publication, Minn. Statutes 2005 297D.13

Statutes of limitations

Violations and penalties, Minn. Statutes 2005 297D.09

Tax forms, disclosure, Minn. Statutes 2005 297D.02, 297D.13

Tax notices, assessments, Minn. Statutes 2005 297D.12

Taxpayers

Assessment of tax, notice, Minn. Statutes 2005 297D.12

Burden of proof, Minn. Statutes 2005 297D.085, 297D.12

Exceptions, Minn. Statutes 2005 297D.06

Information supplied by, disclosure, Minn. Statutes 2005 297D.13

Not immune from criminal prosecution, Minn. Statutes 2005 297D.05

Payment, see same under this topic

Possession of marijuana or controlled substances, Minn. Statutes 2005 297D.04, 297D.09, 297D.11

Reports given, disclosure, Minn. Statutes 2005 297D.13

Service of process on, assessment of tax, Minn. Statutes 2005 297D.12

Stamps, labels, or official indicia, affixing, duties, Minn. Statutes 2005 297D.09, 297D.11

Violations and penalties

Disclosure violations, Minn. Statutes 2005 297D.13

Monetary penalties, Minn. Statutes 2005 297D.09, 297D.12

Sales violations, Minn. Statutes 2005 297D.09

Statutes of limitations, Minn. Statutes 2005 297D.09