CANNABIS AND CONTROLLED SUBSTANCES TAXES

Administration

Expenses, cannabis gross receipts taxes, Minn. Statutes 2023 295.81

Revenue Department, duties, Minn. Statutes 2023 297D.02, 297D.02

Assessments, Minn. Statutes 2023 297D.12, 297D.12

Bundled transactions, cannabis gross receipts taxes, Minn. Statutes 2023 295.81

Cannabis gross receipts taxes, Minn. Statutes 2023 295.81

Collection

Cannabis gross receipts taxes, Minn. Statutes 2023 295.81

Jeopardy collection, Minn. Statutes 2023 297D.12, 297D.12

Revenue Department, duties, Minn. Statutes 2023 297D.02, 297D.02, 297D.12, 297D.12

Credits

Taxes paid to other states, cannabis gross receipts taxes, Minn. Statutes 2023 295.81

Taxes paid to state or local governments, Minn. Statutes 2023 297D.085, 297D.085

Definitions, Minn. Statutes 2023 295.81, 297D.01, 297D.01

Delinquent taxes, cannabis gross receipts taxes, Minn. Statutes 2023 270C.726

Disclosure, Minn. Statutes 2023 297D.02, 297D.02, 297D.13, 297D.13

Electronic filing, cannabis gross receipts taxes, Minn. Statutes 2023 289A.33

Exemptions

Cannabis gross receipts taxes, Minn. Statutes 2023 295.81

Pharmacists, Minn. Statutes 2023 297D.06, 297D.06

Filing requirements, cannabis gross receipts taxes, Minn. Statutes 2023 289A.33

Indians, reservation sales of cannabis, sales and use taxes, exemptions, Minn. Statutes 2023 295.81

Local taxes, cannabis gross receipts taxes, Minn. Statutes 2023 295.82

Payment

Electronic filing requirements, cannabis gross receipts taxes, Minn. Statutes 2023 289A.33

Exemptions, Minn. Statutes 2023 297D.06, 297D.06

Forms, Minn. Statutes 2023 297D.02, 297D.02

Requirements, Minn. Statutes 2023 297D.02, 297D.02, 297D.04, 297D.04, 297D.11, 297D.11

Time, Minn. Statutes 2023 297D.11, 297D.11

Penalties (monetary), Minn. Statutes 2023 297D.09, 297D.09, 297D.12, 297D.12

Rate, Minn. Statutes 2023 297D.08, 297D.08

Reports about, tax forms, disclosure, Minn. Statutes 2023 297D.02, 297D.02, 297D.13, 297D.13

Returns

Cannabis gross receipts taxes, Minn. Statutes 2023 295.81

Tax forms, disclosure, Minn. Statutes 2023 297D.02, 297D.13

Returns, tax forms, disclosure, Minn. Statutes 2023 297D.02, 297D.13

Revenues, cannabis gross receipts taxes, Minn. Statutes 2023 295.81

Sourcing of sales, cannabis gross receipts taxes, Minn. Statutes 2023 295.81

Stamps, labels, or official indicia

Affixing, Minn. Statutes 2023 297D.11, 297D.11

Possession, use in criminal proceedings, Minn. Statutes 2023 297D.13, 297D.13

Price, Minn. Statutes 2023 297D.10, 297D.10

Purchase, Minn. Statutes 2023 297D.10, 297D.10

Requirements, Minn. Statutes 2023 297D.03, 297D.03, 297D.04, 297D.04

Sales without tax stamps, Minn. Statutes 2023 297D.09, 297D.09

Taxpayers, duties, Minn. Statutes 2023 297D.11, 297D.11

Statistics, publication, Minn. Statutes 2023 297D.13, 297D.13

Statutes of limitations, violations and penalties, Minn. Statutes 2023 297D.09, 297D.09

Tax forms, disclosure, Minn. Statutes 2023 297D.02, 297D.02, 297D.13, 297D.13

Tax notices, assessments, Minn. Statutes 2023 297D.12, 297D.12

Taxpayers

Assessment of tax, notice, Minn. Statutes 2023 297D.12, 297D.12

Burden of proof, Minn. Statutes 2023 297D.085, 297D.085, 297D.12, 297D.12

Exceptions, Minn. Statutes 2023 297D.06, 297D.06

Information supplied by, disclosure, Minn. Statutes 2023 297D.13, 297D.13

Not immune from criminal prosecution, Minn. Statutes 2023 297D.05, 297D.05

Payment, see same under this topic, same under this topic

Personal debt, cannabis gross receipts taxes, Minn. Statutes 2023 295.81

Possession of illegal cannabis or controlled substances, Minn. Statutes 2023 297D.04, 297D.04, 297D.09, 297D.09, 297D.11, 297D.11

Reports given, disclosure, Minn. Statutes 2023 297D.13, 297D.13

Service of process on, assessment of tax, Minn. Statutes 2023 297D.12, 297D.12

Stamps, labels, or official indicia, affixing, duties, Minn. Statutes 2023 297D.09, 297D.09, 297D.11, 297D.11

Violations and penalties

Cannabis gross receipts taxes, tax delinquencies, Minn. Statutes 2023 270C.726

Monetary penalties, Minn. Statutes 2023 297D.12, 297D.12