CIGARETTES

Advertising

Unfair cigarette sales, see same under this topic

Unlawful trade practices, Minn. Statutes 2005 325D.421

Auctions, Minn. Statutes 2005 297F.21

Cigarette papers and wrappers

Possession, inmates, Minn. Statutes 2005 243.555

Sales, Minn. Statutes 2005 461.12 to 461.19

Use, inmates, Minn. Statutes 2005 243.555

Clean Indoor Air Act, see under SMOKING

Confiscation

Generally, Minn. Statutes 2005 297F.21

Unstamped or untaxed goods, Minn. Statutes 2005 297F.08, 297F.21

Consumers

Cigarette and tobacco products taxes, monthly use returns and reports, Minn. Statutes 2005 297F.09, 297F.11

Delivery sales, Minn. Statutes 2005 325F.781

Presumptions, Minn. Statutes 2005 297F.20

Ultimate consumers, Minn. Statutes 2005 297F.13

Contested cases

License suspension, revocation, or denial, Minn. Statutes 2005 297F.04

Contraband

Delivery sales violations, Minn. Statutes 2005 325F.781

Conviction

Smuggling or selling or receiving stolen goods, Minn. Statutes 2005 297F.04

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2005 297F.01

Unfair cigarette sales, Minn. Statutes 2005 325D.32

Delivery sales, generally, Minn. Statutes 2005 325F.781

Delivery services, delivery sales, Minn. Statutes 2005 325F.781

Destruction, untaxed goods, Minn. Statutes 2005 297F.21

Distributors

Bonds, Minn. Statutes 2005 297F.08

Delivery sales, Minn. Statutes 2005 325F.781

Fees, Minn. Statutes 2005 325D.415

Injunctions, Minn. Statutes 2005 297F.02

Inventories, Minn. Statutes 2005 297F.15

Invoices, duties, Minn. Statutes 2005 297F.13

Licenses, see same under this topic

Nonresident distributors, quantities shipped or transported into state, Minn. Statutes 2005 297F.09

Notice received, Minn. Statutes 2005 297F.04

Payments by, Minn. Statutes 2005 297F.03, 297F.08

Payments to, Minn. Statutes 2005 297F.08

Railroads or sleeping car companies, Minn. Statutes 2005 297F.08

Records and record keeping, Minn. Statutes 2005 297F.07, 297F.11, 297F.13

Reports given, Minn. Statutes 2005 297F.11

Sales, see same under this topic

Service of process on, Minn. Statutes 2005 297F.04

Surety bonds or certified checks, Minn. Statutes 2005 297F.08

Tax stamping machines, Minn. Statutes 2005 297F.08

Tobacco use health impact fee, Minn. Statutes 2005 256.9658

Transfer of goods between, contraband exception, Minn. Statutes 2005 297F.21

Unfair cigarette sales, Minn. Statutes 2005 325D.30 to 325D.42

Unlawful trade practices, Minn. Statutes 2005 325D.421

Fees, nonsettlement cigarettes, Minn. Statutes 2005 297F.24

Filters, depositing on highways, Minn. Statutes 2005 169.42, 169.421

Forfeiture, Minn. Statutes 2005 297F.21, 325F.781

Free sample packages, distributors, tax liability, Minn. Statutes 2005 297F.05

Health impact fee, Minn. Statutes 2005 256.9658

Importers

Imports violating federal law, defined as contraband, Minn. Statutes 2005 297F.21

Reports given, Minn. Statutes 2005 297F.11

Unlawful trade practices, Minn. Statutes 2005 325D.421

Injunctions, cigarette and tobacco products taxes

Noncompliance, Minn. Statutes 2005 297F.02

Inspections

Generally, Minn. Statutes 2005 297F.11, 297F.13

Vending devices, access denied, confiscation as contraband, Minn. Statutes 2005 297F.21

Inventories

Affixed and unaffixed stamps, Minn. Statutes 2005 297F.13

Certification to Revenue Department, Minn. Statutes 2005 297F.15

Contraband or vehicles used in tax violations, Minn. Statutes 2005 297F.21

Overages, offsets, Minn. Statutes 2005 297F.15

Physical inventories, Minn. Statutes 2005 297F.15

Investigations, stamps, replacements, Minn. Statutes 2005 297F.08

Invoices

Cost justification, Minn. Statutes 2005 325D.39

Defined, Minn. Statutes 2005 297F.01

False or fraudulent invoices, criminal penalties, Minn. Statutes 2005 297F.20

Generally, Minn. Statutes 2005 297F.13

Packages without invoices, defined as contraband, Minn. Statutes 2005 297F.21

Sales to Indian tribes, Minn. Statutes 2005 297F.07

Licenses

Distributors, Minn. Statutes 2005 325D.415

Generally, Minn. Statutes 2005 297F.03, 297F.04

Licensing period, Minn. Statutes 2005 297F.01, 297F.03

Railroads or sleeping car companies, Minn. Statutes 2005 297F.08

Selling without license, Minn. Statutes 2005 297F.03, 297F.21

Suspension, revocation, or refusal to issue or renew, Minn. Statutes 2005 256.9658, 297F.03, 297F.04, 297F.13, 297F.20

Manufacturers, Minn. Statutes 2005 297F.01, 297F.11

Nonsettlement cigarettes, fees, Minn. Statutes 2005 297F.24

Packages

Contraband, Minn. Statutes 2005 297F.21

Free samples, distribution, tax liability, Minn. Statutes 2005 297F.05

Inspections, Minn. Statutes 2005 297F.13

Stamps and stamping, see same under this topic

Unlawful trade practices, Minn. Statutes 2005 325D.421

Unstamped packages, see Stamps and stamping under this topic

Places of business

Inspections, Minn. Statutes 2005 297F.13

License applications, Minn. Statutes 2005 297F.03

Unstamped packages, presumption of illegal possession, exception, Minn. Statutes 2005 297F.20

Possession

Children, Minn. Statutes 2005 609.685

Inmates, Minn. Statutes 2005 243.555

Unlawful trade practices, Minn. Statutes 2005 325D.421

Unstamped packages, Minn. Statutes 2005 297F.20

Presumptions

Generally, Minn. Statutes 2005 297F.21

Unstamped packages, illegal possession, Minn. Statutes 2005 297F.20

Prices

Presumed legal prices, publication, Minn. Statutes 2005 325D.371

Unfair pricing, Minn. Statutes 2005 325D.30 to 325D.42

Promotional distribution, Minn. Statutes 2005 325F.76, 325F.77

Records and record keeping

Generally, Minn. Statutes 2005 297F.13

Inspections, Revenue Department, Minn. Statutes 2005 297F.11, 297F.13

Invoices, Minn. Statutes 2005 297F.07, 297F.13

Reports about

Cigarette and tobacco products tax informational reports, Minn. Statutes 2005 297F.11

Interstate shipments, Minn. Statutes 2005 297F.08

Out-of-state retailers, Minn. Statutes 2005 297F.09

Retail outlets, Minn. Statutes 2005 297F.01, 297F.13

Retailers

Delivery sales, Minn. Statutes 2005 325F.781

Invoices, duties, Minn. Statutes 2005 297F.13

Out-of-state retailers, Minn. Statutes 2005 297F.01, 297F.031, 325F.781

Payments by, sales taxes, Minn. Statutes 2005 297F.25

Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2005 297F.20

Records and record keeping, Minn. Statutes 2005 297F.07, 297F.11, 297F.13

Sales to Indian tribes, Minn. Statutes 2005 297F.07

Unfair Cigarette Sales Act, Minn. Statutes 2005 325D.31 to 325D.42

Unfair sales, Minn. Statutes 2005 325D.30 to 325D.44

Unlawful trade practices, Minn. Statutes 2005 325D.421

Sales

Blind persons, exemption from license fee, Minn. Statutes 2005 461.15

Delivery sales, Minn. Statutes 2005 325F.781

Generally, see Sales under TOBACCO PRODUCTS

Income and franchise taxes, Minn. Statutes 2005 290.191

Indian tribes, Minn. Statutes 2005 297F.07

Invoices, see same under this topic

Licenses, see same under this topic

Local governments, license fees, Minn. Statutes 2005 461.12 to 461.19

Quantities, cigarette and tobacco products tax monthly returns, Minn. Statutes 2005 297F.09

Records, Minn. Statutes 2005 297F.13, 325D.39

Sales to children, Minn. Statutes 2005 325E.07, 609.685

Tax-free sales, ocean-going vessels, Minn. Statutes 2005 297F.06

Unfair Cigarette Sales Act, Minn. Statutes 2005 325D.31 to 325D.42

Unfair sales, Minn. Statutes 2005 325D.30 to 325D.42

Unlawful trade practices, Minn. Statutes 2005 325D.421

Unlicensed sales, Minn. Statutes 2005 270C.722, 297F.03, 297F.21

Sales and use tax permits

Revocation, Minn. Statutes 2005 270C.722, 297F.04, 297F.185

Sales and use taxes

Cigarette sales tax, Minn. Statutes 2005 297F.25

Exemption, Minn. Statutes 2005 297A.67

Shipment

Common carriers, informational reports, inspection of records, Minn. Statutes 2005 297F.11

Unlawful trade practices, Minn. Statutes 2005 325D.421

Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2005 297F.07

Warehouse records, Minn. Statutes 2005 297F.13

Smoking, see SMOKING

Smuggling, conviction for

Licenses, refusal to issue or renew, Minn. Statutes 2005 297F.04

Stamps and stamping

Alteration, Minn. Statutes 2005 297F.20

Conflict of laws, Finance Department regulations superseded, Minn. Statutes 2005 297F.08

Contraband, Minn. Statutes 2005 297F.07, 297F.21

Counterfeiting, Minn. Statutes 2005 297F.20

Forgery, Minn. Statutes 2005 297F.20

Generally, Minn. Statutes 2005 297F.08

Health impact fee, Minn. Statutes 2005 297F.185

Incomplete stamps defined as contraband, Minn. Statutes 2005 297F.21

Indian stamps, sales violations, Minn. Statutes 2005 297F.20, 297F.21

Inventories, affixed and unaffixed stamps, Minn. Statutes 2005 297F.13

Legibility, Minn. Statutes 2005 297F.08, 297F.21

Meters, removal for unfair cigarette sales, Minn. Statutes 2005 325D.33

Records, Minn. Statutes 2005 297F.13

Sales tax stamp, Minn. Statutes 2005 297F.25

Tobacco use health impact fee, Minn. Statutes 2005 256.9658

Unlawful trade practices, Minn. Statutes 2005 325D.421

Unstamped packages, Minn. Statutes 2005 297F.20, 297F.21

Vending machines or devices, Minn. Statutes 2005 297F.13, 325E.07

Stock in trade

Separate inventory, stock acquired for retail sale, Minn. Statutes 2005 297F.13

Untaxed or unstamped stock, sales to Indian tribes, Minn. Statutes 2005 297F.07

Stolen goods, selling or receiving, conviction for, Minn. Statutes 2005 297F.04

Subjobbers

Definitions, Minn. Statutes 2005 297F.01, 325D.01, 325D.32

Invoices, duties, Minn. Statutes 2005 297F.13

Licenses, see same under this topic

Notice received, license suspension, revocation, or denial, Minn. Statutes 2005 297F.04

Payments by, license fees, Minn. Statutes 2005 297F.03

Payments by, sales taxes, Minn. Statutes 2005 297F.25

Purchases from unlicensed sellers, criminal penalties, Minn. Statutes 2005 297F.20

Records and record keeping, see same under this topic

Sales by, unfair discrimination and competition, Minn. Statutes 2005 325D.01

Service of process on, license suspension, revocation, or denial, Minn. Statutes 2005 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 2005 297F.21

Unlawful trade practices, Minn. Statutes 2005 325D.421

Unstamped packages, criminal penalties, Minn. Statutes 2005 297F.20

Unfair cigarette sales

Burden of proof, Minn. Statutes 2005 325D.33

Combination sales, Minn. Statutes 2005 325D.34

Commerce Department, investigations, Minn. Statutes 2005 325D.405

Confiscation and disposal, Minn. Statutes 2005 325D.33

Costs of cigarettes, establishing, Minn. Statutes 2005 325D.39

Definitions, Minn. Statutes 2005 325D.32, 325D.33

Distributors, Minn. Statutes 2005 325D.33, 325D.36, 325D.40, 325D.415

Exemptions, Minn. Statutes 2005 325D.36, 325D.37

Financial penalties, Minn. Statutes 2005 325D.33

Generally, Minn. Statutes 2005 325D.30 to 325D.42

Lawsuits, Minn. Statutes 2005 325D.40

Policy of state, Minn. Statutes 2005 325D.30

Rebates or concessions, Minn. Statutes 2005 325D.33

Sales below cost, Minn. Statutes 2005 325D.30, 325D.33, 325D.34

Unlawful trade practices, Minn. Statutes 2005 325D.421

Violations, Minn. Statutes 2005 325D.33, 325D.421

Unfair Cigarette Sales Act, Minn. Statutes 2005 325D.31 to 325D.42

Unlawful trade practices, Minn. Statutes 2005 325D.421

Use

Inmates, Minn. Statutes 2005 243.555

Use taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Vending machines or devices, Minn. Statutes 2005 297F.13, 297F.21, 325E.07

Violations and penalties

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

Delivery sales violations, Minn. Statutes 2005 325F.781

Filters, depositing on highways, Minn. Statutes 2005 169.42, 169.421

Generally, Minn. Statutes 2005 297F.20

License cancellation, suspension, revocation or refusal to issue or renew, Minn. Statutes 2005 297F.04, 297F.13, 297F.20

Sales violations

Sales below cost, Minn. Statutes 2005 325D.30, 325D.33, 325D.34

Sales to minors, Minn. Statutes 2005 325E.07

Selling without license illegal, Minn. Statutes 2005 297F.03

Stolen goods, Minn. Statutes 2005 297F.04

Stamps, Minn. Statutes 2005 297F.08, 297F.20

Unlawful trade practices, violations, Minn. Statutes 2005 325D.421

Unstamped packages, possessing, receiving, or transporting, criminal penalties, Minn. Statutes 2005 297F.20

Vending machines or devices, Minn. Statutes 2005 325E.07

Wholesalers, compliance violations, revocation of permission to stock untaxed or unstamped goods, Minn. Statutes 2005 297F.07

Warehouses

Deliveries and shipments, Minn. Statutes 2005 297F.13, 297F.21

Unstamped packages, presumption of illegal possession, exception, Minn. Statutes 2005 297F.20

Wholesalers

Exclusions, Minn. Statutes 2005 325D.33

Generally, Minn. Statutes 2005 325D.32

Sales to Indian tribes, Minn. Statutes 2005 297F.07