CIGARETTES

Advertising

Unfair cigarette sales, see same under this topic

Unlawful trade practices, Minn. Statutes 2004 325D.421

Application of law

Unlawful trade practices, Minn. Statutes 2004 325D.421

Unstamped packages, presumption of illegal possession, exceptions, Minn. Statutes 2004 297F.20

Auctions, Minn. Statutes 2004 297F.21

Cigarette papers and wrappers

Possession, inmates, Minn. Statutes 2004 243.555

Sales, Minn. Statutes 2004 461.12 to 461.19

Use, inmates, Minn. Statutes 2004 243.555

Clean Indoor Air Act, see under SMOKING

Confiscation

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

Unstamped or untaxed goods, Minn. Statutes 2004 297F.08, 297F.21

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

Consumers

Cigarette and tobacco products taxes, monthly use returns and reports, Minn. Statutes 2004 297F.09, 297F.11

Presumptions, Minn. Statutes 2004 297F.20

Ultimate consumers, Minn. Statutes 2004 297F.13

Contested cases

License suspension, revocation, or denial, Minn. Statutes 2004 297F.04

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

Conviction

Smuggling or selling or receiving stolen goods, Minn. Statutes 2004 297F.04

Definitions

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

Unfair cigarette sales, Minn. Statutes 2004 325D.32

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

Distributors

Defined, Minn. Statutes 2004 297F.01, 325D.32

Fees, Minn. Statutes 2004 325D.415

Injunctions, 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, Minn. Statutes 2004 297F.04

Payments by, Minn. Statutes 2004 297F.03, 297F.08

Payments to, Minn. Statutes 2004 297F.08

Railroads or sleeping car companies, Minn. Statutes 2004 297F.08

Records and record keeping, Minn. Statutes 2004 297F.07, 297F.11, 297F.13

Reports given, Minn. Statutes 2004 297F.11

Sales, see same under this topic

Service of process on, Minn. Statutes 2004 297F.04

Tax stamping machines, Minn. Statutes 2004 297F.08

Transfer of goods between, contraband exception, Minn. Statutes 2004 297F.21

Unfair cigarette sales, Minn. Statutes 2004 325D.30 to 325D.42

Unlawful trade practices, Minn. Statutes 2004 325D.421

Fees, nonsettlement cigarettes, Minn. Statutes 2004 297F.24

Filters, depositing on highways, Minn. Statutes 2004 169.42, 169.421

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

Forfeiture, Minn. Statutes 2004 297F.21

Free sample packages, distributors, tax liability, Minn. Statutes 2004 297F.05

Importers

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

Reports given, Minn. Statutes 2004 297F.11

Unlawful trade practices, Minn. Statutes 2004 325D.421

Injunctions, cigarette and tobacco products taxes

Noncompliance, Minn. Statutes 2004 297F.02

Inspections

Packages, Minn. Statutes 2004 297F.13

Place of business, Minn. Statutes 2004 297F.13

Records, Minn. Statutes 2004 297F.11, 297F.13

Revenue Department, duties, Minn. Statutes 2004 297F.11, 297F.13

Vending devices, access denied, confiscation as contraband, Minn. Statutes 2004 297F.21

Interpretation of law, unfair cigarette sales, Minn. Statutes 2004 325D.42

Inventories

Affixed and unaffixed stamps, Minn. Statutes 2004 297F.13

Certification to Revenue Department, Minn. Statutes 2004 297F.15

Contraband or vehicles used in tax violations, Minn. Statutes 2004 297F.21

Overages, offsets, Minn. Statutes 2004 297F.15

Physical inventories, Minn. Statutes 2004 297F.15

Investigations, stamps, replacements, Minn. Statutes 2004 297F.08

Invoices

Cost justification, Minn. Statutes 2004 325D.39

Defined, Minn. Statutes 2004 297F.01

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

Generally, Minn. Statutes 2004 297F.13

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

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

Licenses

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

Cancellation, Minn. Statutes 2004 297F.04

Contested cases, Minn. Statutes 2004 297F.04

Display, Minn. Statutes 2004 297F.03

Distributors, Minn. Statutes 2004 325D.33, 325D.415

Fees, Minn. Statutes 2004 297F.03

Issuance, Minn. Statutes 2004 297F.03

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

Nonresidents, Minn. Statutes 2004 297F.03

Railroads or sleeping car companies, Minn. Statutes 2004 297F.08

Selling without license, Minn. Statutes 2004 297F.03, 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, 297F.04, 297F.13, 297F.20

Transferability, Minn. Statutes 2004 297F.03

Manufacturers, Minn. Statutes 2004 297F.01, 297F.11

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

Nonsettlement cigarettes, fees, Minn. Statutes 2004 297F.24

Packages

Contraband, Minn. Statutes 2004 297F.21

Defined, Minn. Statutes 2004 297F.01

Free samples, distribution, tax liability, Minn. Statutes 2004 297F.05

Inspections, Minn. Statutes 2004 297F.13

Stamps and stamping, see same under this topic

Unlawful trade practices, Minn. Statutes 2004 325D.421

Unstamped packages, see Stamps and stamping under this topic

Places of business

Defined, Minn. Statutes 2004 297F.01

Inspections, Minn. Statutes 2004 297F.13

License applications, Minn. Statutes 2004 297F.03

Unstamped packages, presumption of illegal possession, exception, Minn. Statutes 2004 297F.20

Possession

Children, Minn. Statutes 2004 609.685

Inmates, Minn. Statutes 2004 243.555

Unlawful trade practices, Minn. Statutes 2004 325D.421

Unstamped packages, Minn. Statutes 2004 297F.20

Presumptions

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

Unstamped packages, illegal possession, Minn. Statutes 2004 297F.20

Vending devices, contraband, Minn. Statutes 2004 297F.21

Prices

Presumed legal prices, publication, Minn. Statutes 2004 325D.371

Unfair pricing, Minn. Statutes 2004 325D.30 to 325D.42

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

Records and record keeping

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

Inspections, Revenue Department, Minn. Statutes 2004 297F.11, 297F.13

Invoices, Minn. Statutes 2004 297F.07, 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.11

Interstate shipments, Minn. Statutes 2004 297F.08

Retail outlets, Minn. Statutes 2004 297F.01, 297F.13

Retailers

Defined, Minn. Statutes 2004 297F.01

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

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

Records and record keeping, Minn. Statutes 2004 297F.07, 297F.11, 297F.13

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

Unfair Cigarette Sales Act, Minn. Statutes 2004 325D.31 to 325D.42

Unfair sales, Minn. Statutes 2004 325D.30 to 325D.44

Unlawful trade practices, Minn. Statutes 2004 325D.421

Rulemaking about

Cigarette stamps, replacement, Minn. Statutes 2004 297F.08

Unfair sales, Minn. Statutes 2004 325D.33

Sales

Blind persons, exemption from license fee, Minn. Statutes 2004 461.15

Defined, Minn. Statutes 2004 297F.01

Generally, see Sales under TOBACCO PRODUCTS

Income and franchise taxes, Minn. Statutes 2004 290.191

Indian tribes, Minn. Statutes 2004 297F.07

Invoices, see same under this topic

Licenses, see same under this topic

Local governments, license fees, Minn. Statutes 2004 461.12 to 461.19

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

Records, Minn. Statutes 2004 297F.13, 325D.39

Sales to children, Minn. Statutes 2004 325E.07, 609.685

Tax-free sales, ocean-going vessels, Minn. Statutes 2004 297F.06

Unfair Cigarette Sales Act, Minn. Statutes 2004 325D.31 to 325D.42

Unfair sales, Minn. Statutes 2004 325D.30 to 325D.42

Unlawful trade practices, Minn. Statutes 2004 325D.421

Unlicensed sales, Minn. Statutes 2004 297A.86, 297F.03, 297F.21

Sales and use tax permits

Revocation, Minn. Statutes 2004 297A.86, 297F.04, 297F.185

Sales and use taxes

Generally, Minn. Statutes 2004 297A.67

Unlicensed sales, sales and use tax permits, revocation, Minn. Statutes 2004 297A.86

Shipment

Common carriers, informational reports, inspection of records, Minn. Statutes 2004 297F.11

Unlawful trade practices, Minn. Statutes 2004 325D.421

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

Warehouse records, Minn. Statutes 2004 297F.13

Smoking, see SMOKING

Smuggling, conviction for

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

Stamps and stamping

Affixing to packages, Minn. Statutes 2004 297F.08

Alteration, Minn. Statutes 2004 297F.20

Conflict of laws, Finance Department regulations superseded, Minn. Statutes 2004 297F.08

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

Costs, depositing to general fund, Minn. Statutes 2004 297F.08

Counterfeiting, Minn. Statutes 2004 297F.20

Defined, Minn. Statutes 2004 297F.01

Design, Minn. Statutes 2004 297F.08

Distributors, duties, Minn. Statutes 2004 297F.08

Exemptions, railroads or sleeping car companies, Minn. Statutes 2004 297F.08

Forgery, Minn. Statutes 2004 297F.20

Incomplete stamps defined as contraband, Minn. Statutes 2004 297F.21

Indian stamps, sales violations, Minn. Statutes 2004 297F.20, 297F.21

Interstate commerce provisions, Minn. Statutes 2004 297F.08

Inventories, affixed and unaffixed stamps, Minn. Statutes 2004 297F.13

Investigations, replacements, Minn. Statutes 2004 297F.08

Legibility, Minn. Statutes 2004 297F.08, 297F.21

Meters, removal for unfair cigarette sales, Minn. Statutes 2004 325D.33

Printing, Minn. Statutes 2004 297F.08

Purchase, Minn. Statutes 2004 297F.08

Records, Minn. Statutes 2004 297F.13

Replacement, Minn. Statutes 2004 297F.08

Resale, Minn. Statutes 2004 297F.08

Revenue Department, duties, Minn. Statutes 2004 297F.08

Revolving fund, Minn. Statutes 2004 297F.08

Rulemaking, replacement, Minn. Statutes 2004 297F.08

Sales, generally, Minn. Statutes 2004 297F.08

Shipment, Minn. Statutes 2004 297F.08

Stamping machines, Minn. Statutes 2004 297F.08

Transferability, Minn. Statutes 2004 297F.08

Uncanceled stamps, return, refunds, Minn. Statutes 2004 297F.08

Unlawful trade practices, Minn. Statutes 2004 325D.421

Unstamped packages, Minn. Statutes 2004 297F.20, 297F.21

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

Stock in trade

Separate inventory, stock acquired for retail sale, Minn. Statutes 2004 297F.13

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

Stolen goods, selling or receiving, conviction for, Minn. Statutes 2004 297F.04

Subjobbers

Definitions, Minn. Statutes 2004 297F.01, 325D.01, 325D.32

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

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

Sales by, unfair discrimination and competition, Minn. Statutes 2004 325D.01

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

Taxes

Generally, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Stamps and stamping, see same under this topic

Transportation

Interstate commerce, contraband exception, Minn. Statutes 2004 297F.21

Unlawful trade practices, Minn. Statutes 2004 325D.421

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

Unfair cigarette sales

Burden of proof, Minn. Statutes 2004 325D.33

Combination sales, Minn. Statutes 2004 325D.34

Commerce Department, investigations, Minn. Statutes 2004 325D.405

Confiscation and disposal, Minn. Statutes 2004 325D.33

Costs of cigarettes, establishing, Minn. Statutes 2004 325D.39

Definitions, Minn. Statutes 2004 325D.32, 325D.33

Distributors, Minn. Statutes 2004 325D.33, 325D.36, 325D.40, 325D.415

Exemptions, Minn. Statutes 2004 325D.36, 325D.37

Financial penalties, Minn. Statutes 2004 325D.33

Generally, Minn. Statutes 2004 325D.30 to 325D.42

Interpretation of law, Minn. Statutes 2004 325D.42

Lawsuits, Minn. Statutes 2004 325D.40

Policy of state, Minn. Statutes 2004 325D.30

Rebates or concessions, Minn. Statutes 2004 325D.33

Sales below cost, Minn. Statutes 2004 325D.30, 325D.33, 325D.34

Unlawful trade practices, Minn. Statutes 2004 325D.421

Violations, Minn. Statutes 2004 325D.33, 325D.421

Unfair Cigarette Sales Act, Minn. Statutes 2004 325D.31 to 325D.42

Unlawful trade practices, Minn. Statutes 2004 325D.421

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

Use

Defined, Minn. Statutes 2004 297F.01

Inmates, Minn. Statutes 2004 243.555

Use taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

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

Violations and penalties

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

Filters, depositing on highways, Minn. Statutes 2004 169.42, 169.421

Indian stamps, sales, criminal penalties, Minn. Statutes 2004 297F.20

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

License cancellation, suspension, revocation or refusal to issue or renew, Minn. Statutes 2004 297F.04, 297F.13, 297F.20

Possession violations, unstamped packages, criminal penalties, Minn. Statutes 2004 297F.20

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

Sales violations

Sales below cost, Minn. Statutes 2004 325D.30, 325D.33, 325D.34

Sales to minors, Minn. Statutes 2004 325E.07

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

Stolen goods, Minn. Statutes 2004 297F.04

Stamps, Minn. Statutes 2004 297F.08, 297F.20

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

Transportation violations, Minn. Statutes 2004 297F.20

Unlawful trade practices, violations, Minn. Statutes 2004 325D.421

Unstamped packages, possessing, receiving, or transporting, criminal penalties, Minn. Statutes 2004 297F.20

Vending machines or devices, Minn. Statutes 2004 325E.07

Wholesalers, compliance violations, revocation of permission to stock untaxed or unstamped goods, Minn. Statutes 2004 297F.07

Warehouses

Deliveries and shipments, Minn. Statutes 2004 297F.13, 297F.21

Unstamped packages, presumption of illegal possession, exception, Minn. Statutes 2004 297F.20

Wholesalers

Defined, Minn. Statutes 2004 325D.32

Distributors defined as, Minn. Statutes 2004 325D.32

Exclusions, Minn. Statutes 2004 325D.33

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

Subjobbers defined as, Minn. Statutes 2004 325D.32