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Office of the Revisor of Statutes

2005 Minnesota Statutes Index (topics)

DISTILLED SPIRITS

Aging in wooden casks, Minn. Statutes 2005 340A.506

Auctions, Minn. Statutes 2005 297G.20

Bottle taxes, Minn. Statutes 2005 297G.03, 2005 297G.07

Bottles, size, limitation, Minn. Statutes 2005 340A.511

Confiscation, Minn. Statutes 2005 297G.20

Consumers, possession of untaxed goods

Monthly use liquor tax returns, Minn. Statutes 2005 297G.09

Contraband, Minn. Statutes 2005 297G.20

Definitions

Liquor law, Minn. Statutes 2005 340A.101

Liquor taxes, Minn. Statutes 2005 297G.01

Sales and use taxes, Minn. Statutes 2005 297A.68

Distilling, Minn. Statutes 2005 297A.68

Forfeiture, judicial determination, right to demand, Minn. Statutes 2005 297G.20

Importation

Liquor tax information reports, exemption, Minn. Statutes 2005 297G.11

Importers, see LIQUOR TAXES

Intoxicating liquor, distilled spirits defined as, Minn. Statutes 2005 297G.01

Inventories, Minn. Statutes 2005 297G.14

Labels and labeling

Occupational safety and health, standards, Minn. Statutes 2005 182.655

Liquor taxes, see LIQUOR TAXES

Manufacture for personal consumption

Liquor tax information reports, exemption, Minn. Statutes 2005 297G.11

Manufacturers

Inventories, Minn. Statutes 2005 297G.14

Liquor taxes, see LIQUOR TAXES

Miniatures

Bottle taxes, exemption, Minn. Statutes 2005 297G.07

Liquor taxes, amount, Minn. Statutes 2005 297G.03

Possession, untaxed beverages

Consumers, monthly use liquor tax returns, Minn. Statutes 2005 297G.09

Defined as contraband, Minn. Statutes 2005 297G.20

Retail dealers

Inventories, Minn. Statutes 2005 297G.14

Liquor taxes, see LIQUOR TAXES

Sales and use taxes, Minn. Statutes 2005 297A.68

Sales, untaxed beverages

Defined as contraband, Minn. Statutes 2005 297G.20

Samples, distribution, Minn. Statutes 2005 340A.510

Service of process, contraband, inventories, Minn. Statutes 2005 297G.20

Transportation, Minn. Statutes 2005 297G.20

Violations and penalties, liquor taxes

Information reports, failure to file, penalties, Minn. Statutes 2005 297G.11, 2005 297G.18, 2005 297G.19

Nonpayment, penalties, Minn. Statutes 2005 297G.18, 2005 297G.19

Returns, filing violations, penalties, Minn. Statutes 2005 297G.18, 2005 297G.19

Warehouse receipts, Minn. Statutes 2005 336.7-201

Wholesale dealers, see WHOLESALE LIQUOR DEALERS