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2004 Minnesota Statutes Index (topics)

TOBACCO PRODUCTS

Abuse, teachers, training courses, Minn. Statutes 2004 122A.66

Advertising, school buses, Minn. Statutes 2004 123B.93

Auctions, Minn. Statutes 2004 297F.21

Chewing tobacco, see CHEWING TOBACCO

Cigarettes, see CIGARETTES

Cigars, see CIGARS

Confiscation

Inventory of property, Minn. Statutes 2004 297F.21

Untaxed goods, Minn. Statutes 2004 297F.08, 2004 297F.21

Vehicles or conveyances used in tax violations, Minn. Statutes 2004 297F.21

Consumers

Possession of untaxed goods, monthly use returns, Minn. Statutes 2004 297F.09

Ultimate consumers, sales to, invoices, exception, Minn. Statutes 2004 297F.13

Contested cases, effect on license, Minn. Statutes 2004 297F.04

Contraband

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.21

Confiscation, Minn. Statutes 2004 297F.07, 2004 297F.21

Judicial determination, Minn. Statutes 2004 297F.21

Sale, proceeds applied to tax liability, Minn. Statutes 2004 297F.07

Conviction, smuggling, selling, or receiving stolen goods

Licenses, effect on, Minn. Statutes 2004 297F.04

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.01

Employment law, Minn. Statutes 2004 181.938

Sales and use taxes, Minn. Statutes 2004 297A.67

Destruction, untaxed goods, Minn. Statutes 2004 297F.21

Distributors

Defined, Minn. Statutes 2004 297F.01

Injunctions, cigarette and tobacco products taxes, Minn. Statutes 2004 297F.02

Inventories, Minn. Statutes 2004 297F.15

Invoices, duties, Minn. Statutes 2004 297F.13

Licenses, see same under this topic

Nonresident distributors, quantities shipped or transported into state, Minn. Statutes 2004 297F.09

Notice received, license suspension, revocation, or denial, Minn. Statutes 2004 297F.04

Payments by, license fees, Minn. Statutes 2004 297F.03

Promotional distribution, Minn. Statutes 2004 325F.77

Records and record keeping, see same under this topic

Reports given, cigarette and tobacco products tax informational reports, Minn. Statutes 2004 297F.12

Service of process on, license suspension, revocation, or denial, Minn. Statutes 2004 297F.04

Food, exclusion from definition, sales and use taxes, Minn. Statutes 2004 297A.67

Forfeiture, Minn. Statutes 2004 297F.21

Grocery price labeling, exemption, Minn. Statutes 2004 325F.53

Importers

Cigarette and tobacco products tax informational reports, Minn. Statutes 2004 297F.12

Imports violating federal law, defined as contraband, Minn. Statutes 2004 297F.21

Quantities and wholesale prices, Minn. Statutes 2004 297F.09

Indians, ceremonial use

Application of law, Minn. Statutes 2004 144.4165

Exemption from law, Minn. Statutes 2004 609.685

Inmates, exemption from prohibition, Minn. Statutes 2004 243.555

Injunctions

Cigarette and tobacco products taxes, noncompliance, Minn. Statutes 2004 297F.02

Promotional distribution, Minn. Statutes 2004 325F.28

Use violations, Minn. Statutes 2004 144.417

Inspections

Records, Minn. Statutes 2004 297F.12, 2004 297F.13

Revenue Department, duties, Minn. Statutes 2004 297F.12, 2004 297F.13

Inventories, Minn. Statutes 2004 297F.15

Invoices

Defined, Minn. Statutes 2004 297F.01

Distributors, duties, Minn. Statutes 2004 297F.13

False or fraudulent invoices, criminal penalties, Minn. Statutes 2004 297F.20

Preservation, Minn. Statutes 2004 297F.13

Products without invoices, defined as contraband, Minn. Statutes 2004 297F.21

Purchase invoices, Minn. Statutes 2004 297F.13

Records, Minn. Statutes 2004 297F.13

Retailers, duties, Minn. Statutes 2004 297F.13

Sales to Indian tribes, Minn. Statutes 2004 297F.07

Subjobbers, duties, Minn. Statutes 2004 297F.13

Lawful consumable products, Minn. Statutes 2004 181.938

Lawsuits, promotional distribution, Minn. Statutes 2004 325F.28, 2004 325F.77

Licenses

Applications, Minn. Statutes 2004 297F.03, 2004 297F.04

Cancellation, Minn. Statutes 2004 297F.04

Contested cases, Minn. Statutes 2004 297F.04

Display, Minn. Statutes 2004 297F.03

Fees, Minn. Statutes 2004 297F.03

Issuance, Minn. Statutes 2004 297F.03

Licensing period, Minn. Statutes 2004 297F.01, 2004 297F.03

Municipal licenses, Minn. Statutes 2004 461.12 to 2004 461.19

Nonresidents, Minn. Statutes 2004 297F.03

Selling without license, Minn. Statutes 2004 297F.03, 2004 297F.21

Separate applications, each place of business, Minn. Statutes 2004 297F.03

Surrender, Minn. Statutes 2004 297F.03

Suspension, revocation, or refusal to issue or renew, Minn. Statutes 2004 297F.03, 2004 297F.04, 2004 297F.13, 2004 297F.20

Transferability, Minn. Statutes 2004 297F.03

Manufacturers

Defined, Minn. Statutes 2004 297F.01

Reports given, Minn. Statutes 2004 297F.12, 2004 461.17

Manufacturing, quantities and wholesale prices, cigarette and tobacco products tax monthly returns, Minn. Statutes 2004 297F.09

Nonuse, Medicare supplement insurance

Premium reductions, Minn. Statutes 2004 62A.31

Packages, inspections, Minn. Statutes 2004 297F.13

Places of business

Defined, Minn. Statutes 2004 297F.01

Inspections, Minn. Statutes 2004 297F.13

License applications, Minn. Statutes 2004 297F.03

Possession

Children, Minn. Statutes 2004 609.685

Inmates, Minn. Statutes 2004 243.555

Unstamped products, criminal penalties, Minn. Statutes 2004 297F.20

Presumptions

Imported tobacco products, date of entry, Minn. Statutes 2004 297F.21

Price list, defined, Minn. Statutes 2004 297F.01

Promotional distribution

Civil penalty, Minn. Statutes 2004 325F.78

Definitions, Minn. Statutes 2004 325F.76

Exemptions, Minn. Statutes 2004 325F.77

Injunctions, Minn. Statutes 2004 325F.78

Lawsuits, Minn. Statutes 2004 325F.77, 2004 325F.78

Legislative intent, Minn. Statutes 2004 325F.77

Purchases

Illegal purchases, persons under age 18, Minn. Statutes 2004 171.171, 2004 461.12

Unlicensed sellers, purchases from, Minn. Statutes 2004 297F.20

Records and record keeping

Destruction or disposal, Minn. Statutes 2004 297F.13

Inspections, Revenue Department, Minn. Statutes 2004 297F.12, 2004 297F.13

Invoices, Minn. Statutes 2004 297F.07, 2004 297F.13

Requirements, Minn. Statutes 2004 297F.13

Retention period, Minn. Statutes 2004 297F.13

Warehouses, deliveries and shipments, Minn. Statutes 2004 297F.13

Reports about

Cigarette and tobacco products tax informational reports, Minn. Statutes 2004 297F.12

Retailers

Defined, Minn. Statutes 2004 297F.01

Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2004 297F.20

Records and record keeping, see same under this topic

Sales to Indian tribes, Minn. Statutes 2004 297F.07

Sales and use tax permits, revocation

Licenses, refusal to issue or renew, Minn. Statutes 2004 297F.04

Purchases from unlicensed sellers, threshold established, Minn. Statutes 2004 297F.185

Unlicensed sales, Minn. Statutes 2004 297A.86

Sales and use taxes, generally, Minn. Statutes 2004 297A.67

Sales to Indian tribes, generally, Minn. Statutes 2004 297F.07

Sales

Defined, Minn. Statutes 2004 297F.01

Distribution, generally, Minn. Statutes 2004 325F.76 to 2004 325F.78

Income and franchise taxes, Minn. Statutes 2004 290.191

Indian tribes, sales to, Minn. Statutes 2004 297F.07

Invoices, see same under this topic

Licenses, see same under this topic

Local governments, licensing, Minn. Statutes 2004 461.12 to 2004 461.19

Local ordinances, restrictive regulations not preempted, Minn. Statutes 2004 461.19

Municipal liquor stores, Minn. Statutes 2004 340A.601

Records, Minn. Statutes 2004 297F.13

Sale to children, Minn. Statutes 2004 461.12, 2004 609.685

Self-service sales, local ordinances restricting, Minn. Statutes 2004 461.18

Unlicensed sales, Minn. Statutes 2004 297F.03, 2004 297F.21

Vending machines, Minn. Statutes 2004 297F.13, 2004 297F.21, 2004 325E.07

Shipment

Common carriers, informational reports, inspection of records, Minn. Statutes 2004 297F.12

Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2004 297F.07

Warehouse records, Minn. Statutes 2004 297F.13

Smokeless tobacco, see CHEWING TOBACCO

Smoking, see SMOKING

Smuggling, conviction for

Licenses, refusal to issue or renew, Minn. Statutes 2004 297F.04

Snuff, see SNUFF

Stock in trade

Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2004 297F.07

Stolen goods, selling or receiving, conviction for

Licenses, refusal to issue or renew, Minn. Statutes 2004 297F.04

Subjobbers

Defined, Minn. Statutes 2004 297F.01

Licenses, see same under this topic

Notice received, license suspension, revocation, or denial, Minn. Statutes 2004 297F.04

Payments by, license fees, Minn. Statutes 2004 297F.03

Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2004 297F.20

Records and record keeping, see same under this topic

Service of process on, license suspension, revocation, or denial, Minn. Statutes 2004 297F.04

Taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Transportation

Shipment, Minn. Statutes 2004 297F.07, 2004 297F.12, 2004 297F.13

Unstamped products, criminal penalties, Minn. Statutes 2004 297F.20

Unfair cigarette sales, see CIGARETTES

Unlicensed sellers, defined, Minn. Statutes 2004 297F.01

Untaxed products

Defined as contraband, Minn. Statutes 2004 297F.21

Possessing, receiving, or transporting, criminal penalties, Minn. Statutes 2004 297F.20

Use

Behaviors and attitudes, assessment, Minn. Statutes 2004 144.395, 2004 144.396

Defined, Minn. Statutes 2004 297F.01

Inmates, Minn. Statutes 2004 243.555

Prevention, Minn. Statutes 2004 144.395, 2004 144.396

Public information and education programs, Minn. Statutes 2004 144.392, 2004 144.393, 2004 144.396

Public schools, use prohibited, Minn. Statutes 2004 144.4165

Use taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Vending machines or devices

Inspections, Minn. Statutes 2004 297F.13

Sales restrictions, local ordinances, Minn. Statutes 2004 461.18

Violations and penalties

Cigarette and tobacco products taxes, see Violations and penalties under CIGARETTE AND TOBACCO PRODUCTS TAXES

Employees, consumption during nonworking hours, unlawful restrictions, Minn. Statutes 2004 181.938

Furnishing to a child under 18, Minn. Statutes 2004 609.685

Invoices, false or fraudulent, criminal penalties, Minn. Statutes 2004 297F.20

Licenses, effect on, Minn. Statutes 2004 297F.04, 2004 297F.13, 2004 297F.20

Possession violations, unstamped products, Minn. Statutes 2004 297F.20

Promotional distribution, Minn. Statutes 2004 325F.76, 2004 325F.77

Purchase violations, persons under age 18, Minn. Statutes 2004 171.171, 2004 461.12

Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2004 297F.20

Retailers, purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2004 297F.20

Sales violations, Minn. Statutes 2004 297F.03, 2004 297F.04, 2004 297F.07, 2004 609.685

Subjobbers, purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2004 297F.20

Transportation violations, unstamped products, criminal penalties, Minn. Statutes 2004 297F.20

Untaxed products, possessing, receiving, or transporting, criminal penalties, Minn. Statutes 2004 297F.20

Use violations, Minn. Statutes 2004 88.195, 2004 144.4165, 2004 144.417, 2004 609.685

Wholesalers, Minn. Statutes 2004 297F.07

Warehouses, deliveries and shipments, records, Minn. Statutes 2004 297F.13

Wholesale price, cigarette and tobacco products tax monthly returns, Minn. Statutes 2004 297F.09

Wholesale sales price, defined, Minn. Statutes 2004 297F.01

Wholesalers, sales to Indian tribes, Minn. Statutes 2004 297F.07