CANNABIS AND CONTROLLED SUBSTANCES TAXES

Administration, expenses, Minn. Law 2023 c 63 art 2 s 9

Bundled transactions, Minn. Law 2023 c 63 art 2 s 9

Cannabis gross receipts taxes, Minn. Law 2023 c 63 art 2 s 9, 2025 1Sp c 13 art 3 s 3, 2025 1Sp c 13 art 8 s 18

Collection, Minn. Law 2023 c 63 art 2 s 9

Conforming changes, Minn. Law 2023 c 63 art 2 s 20 to 2023 c 63 art 2 s 27

Credits, taxes paid to other states, Minn. Law 2023 c 63 art 2 s 9

Definitions, Minn. Law 2023 c 63 art 2 s 9, 19

Delinquent taxes, Minn. Law 2023 c 63 art 2 s 3

Electronic filing, Minn. Law 2023 c 63 art 2 s 6

Exemptions, Minn. Law 2023 c 63 art 2 s 9

Exemptions, cannabis gross receipts taxes, Minn. Law 2024 c 121 art 2 s 34, 35

Filing requirements, Minn. Law 2023 c 63 art 2 s 6

Illegal cannabis, repealed, Minn. Law 2025 1Sp c 13 art 8 s 22

Indians, reservation sales of cannabis, sales and use taxes, exemptions, Minn. Law 2023 c 63 art 2 s 9, 14, 2024 c 121 art 2 s 34, 35

Local taxes, Minn. Law 2023 c 63 art 2 s 10

Payment, electronic filing requirements, Minn. Law 2023 c 63 art 2 s 6

Returns, Minn. Law 2023 c 63 art 2 s 9

Revenues, Minn. Law 2023 c 63 art 2 s 9

Sourcing of sales, Minn. Law 2023 c 63 art 2 s 9

Taxpayers, personal debt, Minn. Law 2023 c 63 art 2 s 9

Violations and penalties, tax delinquencies, Minn. Law 2023 c 63 art 2 s 3