CIGARETTE AND TOBACCO PRODUCTS TAXES

See also CIGARETTES; TOBACCO PRODUCTS

Abatement, monetary penalties, Minn. Statutes 2004 297F.19, 297F.22

Access to data

Revenue Department, audits and examinations, Minn. Statutes 2004 297F.15

Administration, Minn. Statutes 2004 297F.02

Amount due, cigarettes

Based on stamps purchased during reporting period, Minn. Statutes 2004 297F.08

Appeals

Appeals to Tax Court, Minn. Statutes 2004 297F.22, 297F.23

Assessments, Minn. Statutes 2004 297F.16, 297F.22

Contested cases, exception, Minn. Statutes 2004 297F.22

Taxpayers' right to reconsideration, Minn. Statutes 2004 297F.22

Application of law

Audits and examinations, third-party subpoenas, notice, Minn. Statutes 2004 297F.15

Consumers, Minn. Statutes 2004 297F.09

Informational reports, filing exceptions, Minn. Statutes 2004 297F.11

Statutes of limitations, suspension during bankruptcy, Minn. Statutes 2004 297F.17

Assessments

Additional assessments, interest, Minn. Statutes 2004 297F.18

Aggregate assessments, orders, Minn. Statutes 2004 297F.16

Appeals, Minn. Statutes 2004 297F.16, 297F.22

Bankruptcy, suspension of time, Minn. Statutes 2004 297F.17

Date of assessment, Minn. Statutes 2004 297F.17

Deficiency assessments, Minn. Statutes 2004 297F.09, 297F.16

Extensions, Minn. Statutes 2004 297F.17

False or fraudulent returns, lawsuits, Minn. Statutes 2004 297F.17

Incorrect or invalid, burden of proof, Minn. Statutes 2004 297F.16

Notice, Minn. Statutes 2004 297F.16, 297F.17

Orders, Minn. Statutes 2004 297F.16

Presumption of validity, Minn. Statutes 2004 297F.16

Prima facie evidence, Minn. Statutes 2004 297F.16

Recovery, general rule, Minn. Statutes 2004 297F.19

Revenue Department, duties, Minn. Statutes 2004 297F.16

Statutes of limitations, effect on administrative appeals, Minn. Statutes 2004 297F.22

Taxpayers' right to reconsideration, Minn. Statutes 2004 297F.22

Attorney fees, payment by Revenue Department, Minn. Statutes 2004 297F.02

Audits and examinations, Minn. Statutes 2004 297F.15

Burden of proof, incorrect or invalid assessments, Minn. Statutes 2004 297F.16

Collection

Bankruptcy, suspension of time, Minn. Statutes 2004 297F.17

Cigarette distributor fees, Minn. Statutes 2004 325D.415

Consumers, application of law, Minn. Statutes 2004 297F.09

Indian retailers, sales to nonqualified buyers, Minn. Statutes 2004 297F.07

Monetary penalties, Minn. Statutes 2004 297F.19

Not a bar to prosecution, Minn. Statutes 2004 297F.19

Violations and penalties, Minn. Statutes 2004 270.101, 297F.20

Complaints

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

Criminal offenses, statutes of limitations, Minn. Statutes 2004 297F.20

Conflict of laws

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

Contested cases, appeals, exception, Minn. Statutes 2004 297F.22

Contraband, Minn. Statutes 2004 297F.21

Costs and disbursements (courts)

Payment by Revenue Department, Minn. Statutes 2004 297F.02

Credits, Minn. Statutes 2004 297F.14

Defeat, monetary penalties, Minn. Statutes 2004 297F.19

Definitions

Contraband, Minn. Statutes 2004 297F.21

Generally, Minn. Statutes 2004 297F.01

Taxpayers' right to reconsideration, Minn. Statutes 2004 297F.22

Delinquent taxes, border city development zones, tax incentives, disqualification, Minn. Statutes 2004 469.1733

Enforcement of law, Minn. Statutes 2004 297F.02

Entities subject to tax, governmental entities engaged in purchase or sale of cigarettes or tobacco products, Minn. Statutes 2004 297F.05

Evasion, monetary penalties, Minn. Statutes 2004 297F.19

Evidence, tax notices, record of mailing, Minn. Statutes 2004 297F.17

Exemptions, Minn. Statutes 2004 297F.06

Extensions

Appeals, Minn. Statutes 2004 297F.22

Interest, Minn. Statutes 2004 297F.18

Payment, due date, Minn. Statutes 2004 297F.09

Returns, filing, Minn. Statutes 2004 297F.09

Written agreements, Minn. Statutes 2004 297F.17

Federal tax changes

Notice to Revenue Department, Minn. Statutes 2004 297F.17

Generally, Minn. Statutes 2004 297F.01 to 297F.23

Hearings

Consumers, application of law, Minn. Statutes 2004 297F.09

Revenue Department, powers, Minn. Statutes 2004 297F.02

Imposition of tax, Minn. Statutes 2004 297F.05

Indictments

Criminal offenses, statutes of limitations, Minn. Statutes 2004 297F.20

Informational reports, Minn. Statutes 2004 297F.11, 297F.12, 297F.20

Injunctions

Distributors, noncompliance with law, Minn. Statutes 2004 297F.02

Returns, filing, Minn. Statutes 2004 297F.15

Interest

Additional assessments, Minn. Statutes 2004 297F.18

Computation, Minn. Statutes 2004 297F.18

Consumers, application of law, Minn. Statutes 2004 297F.09

Erroneous refunds, Minn. Statutes 2004 297F.18

Judgments, Minn. Statutes 2004 297F.18

Late payments, Minn. Statutes 2004 297F.18

Lawsuits, Minn. Statutes 2004 297F.19

Monetary penalties, Minn. Statutes 2004 297F.18

Payment of, Minn. Statutes 2004 297F.09, 297F.10

Personal debt, Minn. Statutes 2004 297F.05

Violations, personal liability, Minn. Statutes 2004 270.101

Interpretation of law, tax not cost of doing business nor overhead expense, Minn. Statutes 2004 297F.05

Investigations

Revenue Department, duties and powers, Minn. Statutes 2004 297F.02, 297F.15

Judgments, interest, Minn. Statutes 2004 297F.18

Lawsuits

Civil actions, recovery of interest and penalties, Minn. Statutes 2004 297F.19

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

Refund claims, false or fraudulent, Minn. Statutes 2004 297F.17

Returns, Minn. Statutes 2004 297F.15, 297F.17

Statutes of limitations, Minn. Statutes 2004 297F.17

Tax liability, right of contribution, Minn. Statutes 2004 270.101

Liens, payment after sale of contraband or vehicles used in violations, Minn. Statutes 2004 297F.21

Mosquito research funding, contingency, Minn. Statutes 2004 144.95

Orders

Aggregate refunds or assessments, Minn. Statutes 2004 297F.16

Appeals, Minn. Statutes 2004 297F.22, 297F.23

Assessments, Minn. Statutes 2004 297F.16

Notice date, defined, Minn. Statutes 2004 297F.22

Overpayment, Minn. Statutes 2004 297F.14

Payment

Accelerated payments, Minn. Statutes 2004 297F.09

Cigarette stamps as evidence, Minn. Statutes 2004 297F.08

Crediting, order, Minn. Statutes 2004 297F.09

Due date, extensions, Minn. Statutes 2004 297F.09

Due when filing returns, Minn. Statutes 2004 297F.09

Electronic payments, Minn. Statutes 2004 297F.09

Indian retailers, sales to nonqualified buyers, Minn. Statutes 2004 297F.07

Late payments, interest, Minn. Statutes 2004 297F.18

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

Tentative returns, basis, Minn. Statutes 2004 297F.09

Time of payment, Minn. Statutes 2004 297F.16

Violations and penalties, Minn. Statutes 2004 297F.19, 297F.20

Violations, personal liability, Minn. Statutes 2004 270.101

Penalties (monetary)

Abatement, Minn. Statutes 2004 297F.19, 297F.22

Additional to criminal penalties, Minn. Statutes 2004 297F.19

Consumers, application of law, Minn. Statutes 2004 297F.09

Defeat, Minn. Statutes 2004 297F.19

Evasion, Minn. Statutes 2004 297F.19

Interest, Minn. Statutes 2004 297F.18

Lawsuits, Minn. Statutes 2004 297F.19

Negligence or intentional disregard of law or rules, Minn. Statutes 2004 297F.19

Payment of, Minn. Statutes 2004 297F.10, 297F.19

Personal debt, Minn. Statutes 2004 297F.05

Rate, Minn. Statutes 2004 297F.18

Repeat violations, Minn. Statutes 2004 297F.19

Returns, filing violations, false statements, or fraud, Minn. Statutes 2004 297F.19

Unpaid taxes, Minn. Statutes 2004 297F.19

Violations, personal liability, Minn. Statutes 2004 270.101

Prima facie evidence, Minn. Statutes 2004 297F.16

Protests, consumers, application of law, Minn. Statutes 2004 297F.09

Rates, Minn. Statutes 2004 297F.05

Records and record keeping, Minn. Statutes 2004 297F.15

Refund claims

Denial, taxpayers' right to reconsideration, Minn. Statutes 2004 297F.22

False or fraudulent claims, assessments, lawsuits, Minn. Statutes 2004 297F.17

Filing, Minn. Statutes 2004 297F.16, 297F.17

Refunds

Aggregate refunds, orders, Minn. Statutes 2004 297F.16

Appropriations for, Minn. Statutes 2004 297F.14

Bad debts, Minn. Statutes 2004 297F.17

Cigarette stamp refunds, uncanceled stamps, Minn. Statutes 2004 297F.08

Credit against taxes owed, Minn. Statutes 2004 297F.14

Erroneous refunds, Minn. Statutes 2004 297F.16, 297F.18

Finance Department, duties, Minn. Statutes 2004 297F.14

Overpayments, Minn. Statutes 2004 297F.14

Right to receive, generally, Minn. Statutes 2004 297F.14

Tax constituting bad debt, Minn. Statutes 2004 297F.14

Reports about

Informational reports, Minn. Statutes 2004 297F.11, 297F.12, 297F.20

Returns

Correction, consumers, application of law, Minn. Statutes 2004 297F.09

Filing, Minn. Statutes 2004 297F.09, 297F.17

Filing violations, false statements, or fraud, Minn. Statutes 2004 297F.17, 297F.19, 297F.20

Forms, Minn. Statutes 2004 297F.09

Injunctions, Minn. Statutes 2004 297F.15

Lawsuits, Minn. Statutes 2004 297F.15

Monthly returns, who must file and when, Minn. Statutes 2004 297F.09

Monthly use returns, consumers, Minn. Statutes 2004 297F.09

Omission in excess of 25 percent, assessments, lawsuits, Minn. Statutes 2004 297F.17

Prima facie evidence, Minn. Statutes 2004 297F.16

Returns filed by Revenue Department, Minn. Statutes 2004 297F.16

Tentative returns, Minn. Statutes 2004 297F.09

Violations, personal liability, Minn. Statutes 2004 270.101

Revenues, depositing, Minn. Statutes 2004 116P.13, 297F.10

Rulemaking about

Administration, Minn. Statutes 2004 297F.02

Cigarettes, tax-free sales to ocean-going vessels, Minn. Statutes 2004 297F.06

Tax constituting bad debt, Minn. Statutes 2004 297F.14

Statutes of limitations

Assessments, Minn. Statutes 2004 297F.17, 297F.22

Bankruptcy, suspension during proceedings, Minn. Statutes 2004 297F.17

Indictments or complaints, criminal offenses, Minn. Statutes 2004 297F.20

Lawsuits, Minn. Statutes 2004 297F.17

Refund claims, filing date, Minn. Statutes 2004 297F.17

Returns, filing date, Minn. Statutes 2004 297F.17

Subpoenas, Minn. Statutes 2004 297F.15

Tax liability

Buyers or possessors of unstamped or untaxed goods, Minn. Statutes 2004 297F.07

Contraband, sale proceeds applied toward liability, Minn. Statutes 2004 297F.07

Distributors of free cigarette packages, Minn. Statutes 2004 297F.05

Governmental entities engaged in purchase or sale of cigarettes or tobacco products, Minn. Statutes 2004 297F.05

Indian retailers, sales to nonqualified buyers, violations, Minn. Statutes 2004 297F.07

Lawsuits, right of contribution, Minn. Statutes 2004 270.101

Liability exceeding 120,000 dollars, accelerated payments, Minn. Statutes 2004 297F.09

Personal debt, Minn. Statutes 2004 297F.05

Personal liability, Minn. Statutes 2004 270.101

Written agreements determining, Minn. Statutes 2004 297F.22

Tax notices, Minn. Statutes 2004 297F.16, 297F.17

Tax stamps, see Stamps and stamping under CIGARETTES

Taxpayers

Agreements by, extensions, Minn. Statutes 2004 297F.17

Burden of proof, incorrect or invalid assessments, Minn. Statutes 2004 297F.16

Notice given, federal tax changes, Minn. Statutes 2004 297F.17

Notice received, Minn. Statutes 2004 297F.15, 297F.22

Payments by, third-party records, costs, Minn. Statutes 2004 297F.15

Request for subpoenas, audits and examinations, Minn. Statutes 2004 297F.15

Right to reconsideration, Minn. Statutes 2004 297F.22

Signatures, Minn. Statutes 2004 297F.22

Taxpayers' rights advocates, signatures, Minn. Statutes 2004 297F.22

Use tax

Cigarette use tax, exemption, Minn. Statutes 2004 297F.06

Exemptions, generally, Minn. Statutes 2004 297F.06

Tobacco products, Minn. Statutes 2004 297F.05, 297F.06

Use, defined, Minn. Statutes 2004 297F.01

Violations and penalties

Abatement of penalties, denial, taxpayers' right to reconsideration, Minn. Statutes 2004 297F.22

Criminal penalties additional to civil penalties, Minn. Statutes 2004 297F.20

Distributors, noncompliance, injunctions, Minn. Statutes 2004 297F.02

Payment violations, penalties, Minn. Statutes 2004 297F.19, 297F.20

Refund claims, false or fraudulent, assessments, lawsuits, Minn. Statutes 2004 297F.17

Reports, filing violations, penalties, Minn. Statutes 2004 297F.19, 297F.20

Retailers, Indian tribes, seizure of stock, Minn. Statutes 2004 297F.07

Returns, filing violations, false statements, or fraud, Minn. Statutes 2004 297F.17, 297F.19, 297F.20

Violations, generally, Minn. Statutes 2004 297F.20

Writing

Appeals, Minn. Statutes 2004 297F.22

Extension agreements, Minn. Statutes 2004 297F.17

Tax liability agreements, Minn. Statutes 2004 297F.22