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Office of the Revisor of Statutes

2019 Minnesota Statutes Index (topics)

CIGARETTE AND TOBACCO PRODUCTS TAXES

See also CIGARETTES; TOBACCO PRODUCTS

Abatement, monetary penalties, Minn. Statutes 2019 297F.19

Administration, generally

Annual price survey, Minn. Statutes 2019 297F.25

Cigarette sales taxes, Minn. Statutes 2019 297F.25

Generally, Minn. Statutes 2019 297F.02

Amount due, cigarettes, based on stamps purchased during reporting period, Minn. Statutes 2019 297F.08

Appeals to Tax Court, Minn. Statutes 2019 297F.23

Assessments

Additional assessments, interest, Minn. Statutes 2019 297F.18

Deficiency assessments, Minn. Statutes 2019 297F.09

Generally, Minn. Statutes 2019 297F.17

Procedure for, Minn. Statutes 2019 270C.56

Recovery, general rule, Minn. Statutes 2019 297F.19

Attorney fees, payment by Revenue Department, Minn. Statutes 2019 297F.02

Audits and examinations, Minn. Statutes 2019 297F.15

Collection

Bankruptcy, suspension of time, Minn. Statutes 2019 297F.17

Cigarette distributor fees, Minn. Statutes 2019 325D.415

Consumers, Minn. Statutes 2019 297F.09

Indian retailers, sales to nonqualified buyers, Minn. Statutes 2019 297F.07

Monetary penalties, Minn. Statutes 2019 297F.19

Not a bar to prosecution, Minn. Statutes 2019 297F.19

Out-of-state retailers, Minn. Statutes 2019 325F.781

Violations and penalties, Minn. Statutes 2019 297F.20

Complaints

Contraband or vehicles used in violations of law, Minn. Statutes 2019 297F.21

Criminal offenses, statutes of limitations, Minn. Statutes 2019 297F.20

Conflict of laws, Management and Budget Department regulations, superseded, Minn. Statutes 2019 297F.08

Consumer use taxes, Minn. Statutes 2019 297F.25

Contraband, Minn. Statutes 2019 297F.21

Credits, Minn. Statutes 2019 297F.14

Defeat, monetary penalties, Minn. Statutes 2019 297F.19

Definitions

Contraband, Minn. Statutes 2019 297F.21

Generally, Minn. Statutes 2019 297F.01

Delinquent taxes, border city development zones, tax incentives, disqualification, Minn. Statutes 2019 469.1733

Delivery sales, Minn. Statutes 2019 325F.781

Enforcement of law, Minn. Statutes 2019 297F.02

Entities subject to tax, governmental entities engaged in purchase or sale of cigarettes or tobacco products, Minn. Statutes 2019 297F.05

Evasion, monetary penalties, Minn. Statutes 2019 297F.19

Evidence, Minn. Statutes 2019 297F.17

Exemptions, Minn. Statutes 2019 297A.67, 2019 297F.06

Extensions

Interest, Minn. Statutes 2019 297F.18

Payment, due date, Minn. Statutes 2019 297F.09

Returns, filing, Minn. Statutes 2019 297F.09

Written agreements, Minn. Statutes 2019 297F.17

Federal tax changes, notice to Revenue Department, Minn. Statutes 2019 297F.17

Generally, Minn. Statutes 2019 297F.01 to 2019 297F.25

Hearings

Consumers, Minn. Statutes 2019 297F.09

Revenue Department, powers, Minn. Statutes 2019 297F.02

Imposition of tax, Minn. Statutes 2019 297F.05, 2019 297F.25

Indictments, criminal offenses, statutes of limitations, Minn. Statutes 2019 297F.20

Informational reports, Minn. Statutes 2019 297F.11, 2019 297F.12, 2019 297F.20

Injunctions, distributors, noncompliance with law, Minn. Statutes 2019 297F.02

Interest

Consumers, Minn. Statutes 2019 297F.09

Generally, Minn. Statutes 2019 297F.18

Lawsuits, Minn. Statutes 2019 297F.19

Payment of, Minn. Statutes 2019 297F.09, 2019 297F.10

Personal debt, Minn. Statutes 2019 297F.05

Investigations, Revenue Department, duties and powers, Minn. Statutes 2019 297F.02

Judgments, interest, Minn. Statutes 2019 297F.18

Lawsuits

Civil actions, recovery of interest and penalties, Minn. Statutes 2019 297F.19

Contraband or vehicles used in violations of law, Minn. Statutes 2019 297F.21

Refund claims, false or fraudulent, Minn. Statutes 2019 297F.17

Returns, Minn. Statutes 2019 297F.17

Statutes of limitations, Minn. Statutes 2019 297F.17

Tax liability, right of contribution, Minn. Statutes 2019 270C.56

Liens, payment after sale of contraband or vehicles used in violations, Minn. Statutes 2019 297F.21

Mosquito research funding, contingency, Minn. Statutes 2019 144.95

Offsets against, Minn. Statutes 2019 297F.14

Orders, appeals, Minn. Statutes 2019 297F.23

Overpayment, Minn. Statutes 2019 297F.14

Payment

Cigarette sales taxes, Minn. Statutes 2019 297F.25

Cigarette stamps as evidence, Minn. Statutes 2019 297F.08

Generally, Minn. Statutes 2019 297F.09

Indian retailers, sales to nonqualified buyers, Minn. Statutes 2019 297F.07

Late payments, interest, Minn. Statutes 2019 297F.18

Violations and penalties, Minn. Statutes 2019 297F.19, 2019 297F.20

Penalties (monetary)

Consumers, Minn. Statutes 2019 297F.09

Generally, Minn. Statutes 2019 297F.19

Interest, Minn. Statutes 2019 297F.18

Payment of, Minn. Statutes 2019 297F.10, 2019 297F.19

Personal debt, Minn. Statutes 2019 297F.05

Rate, Minn. Statutes 2019 297F.18

Protests, consumers, Minn. Statutes 2019 297F.09

Rates, Minn. Statutes 2019 297F.05

Refunds

Bad debts, Minn. Statutes 2019 297F.17

Cigarette stamp refunds, uncanceled stamps, Minn. Statutes 2019 297F.08

Claims, Minn. Statutes 2019 297F.17

Erroneous refunds, Minn. Statutes 2019 297F.18

Generally, Minn. Statutes 2019 297F.14

Reports about

Informational reports, Minn. Statutes 2019 297F.11, 2019 297F.12, 2019 297F.20

Out-of-state retailers, Minn. Statutes 2019 297F.09

Returns

Cigarette sales taxes, Minn. Statutes 2019 297F.25

Filing, Minn. Statutes 2019 297F.09, 2019 297F.17

Filing violations, false statements, or fraud, Minn. Statutes 2019 297F.17, 2019 297F.19, 2019 297F.20

Generally, Minn. Statutes 2019 297F.09

Omission in excess of 25 percent, assessments, lawsuits, Minn. Statutes 2019 297F.17

Revenues, depositing, Minn. Statutes 2019 297F.10, 2019 297F.25

Sales and use taxes, exemptions, Minn. Statutes 2019 297A.67

Statutes of limitations

Generally, Minn. Statutes 2019 297F.17

Indictments or complaints, criminal offenses, Minn. Statutes 2019 297F.20

Tax liability

Buyers or possessors of unstamped or untaxed goods, Minn. Statutes 2019 297F.07

Claims for refunds, Minn. Statutes 2019 270C.56

Distributors of free cigarette packages, Minn. Statutes 2019 297F.05

Governmental entities engaged in purchase or sale of cigarettes or tobacco products, Minn. Statutes 2019 297F.05

Indian retailers, sales to nonqualified buyers, violations, Minn. Statutes 2019 297F.07

Lawsuits, right of contribution, Minn. Statutes 2019 270C.56

Liability exceeding 120,000 dollars, accelerated payments, Minn. Statutes 2019 297F.09

Personal debt, Minn. Statutes 2019 297F.05

Personal liability, Minn. Statutes 2019 270C.56

Tax notices, Minn. Statutes 2019 297F.17

Tax stamps, see Stamps and stamping under CIGARETTES

Taxpayers, Minn. Statutes 2019 297F.17

Use tax

Generally, Minn. Statutes 2019 297F.06

Tobacco products, Minn. Statutes 2019 297F.05, 2019 297F.06

Violations and penalties

Criminal penalties additional to civil penalties, Minn. Statutes 2019 297F.20

Distributors, noncompliance, injunctions, Minn. Statutes 2019 297F.02

Payment violations, penalties, Minn. Statutes 2019 297F.19, 2019 297F.20

Refund claims, false or fraudulent, assessments, lawsuits, Minn. Statutes 2019 297F.17

Reports, filing violations, penalties, Minn. Statutes 2019 297F.19, 2019 297F.20

Retailers, Indian tribes, seizure of stock, Minn. Statutes 2019 297F.07

Returns, filing violations, false statements, or fraud, Minn. Statutes 2019 297F.17, 2019 297F.19, 2019 297F.20

Violations, generally, Minn. Statutes 2019 297F.20

Writing, extension agreements, Minn. Statutes 2019 297F.17