LIQUOR TAXES

Abatement, monetary penalties, Minn. Statutes 2004 297G.18

Access to data, Revenue Department

Audits and examinations, Minn. Statutes 2004 297G.14

Administration, expenses

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

Amount

Bottle taxes, Minn. Statutes 2004 297G.03

Cordials and liqueurs, Minn. Statutes 2004 297G.03

Distilled spirits, Minn. Statutes 2004 297G.03, 297G.05

Fermented malt beverages, Minn. Statutes 2004 297G.04, 297G.05

Low-alcohol dairy cocktails, Minn. Statutes 2004 297G.03

Metric conversion, Minn. Statutes 2004 297G.03

Miniatures, Minn. Statutes 2004 297G.03

Use taxes, Minn. Statutes 2004 297G.05

Wine, Minn. Statutes 2004 297G.03, 297G.05

Appeals

Appeals to Tax Court, Minn. Statutes 2004 297G.21, 297G.22

Assessments, Minn. Statutes 2004 297G.15

Contested cases, exception, Minn. Statutes 2004 297G.21

Taxpayers' right to reconsideration, Minn. Statutes 2004 297G.21

Application of law

Alcoholic beverages, consignment shipments for interstate commerce, Minn. Statutes 2004 297G.07

Audits and examinations, third-party subpoenas, notice, Minn. Statutes 2004 297G.14

Exceptions, Minn. Statutes 2004 297G.02

Liquor Act, definitions, Minn. Statutes 2004 297G.01

Statutes of limitations, suspension during bankruptcy, Minn. Statutes 2004 297G.16

Assessments

Additional assessments, interest, Minn. Statutes 2004 297G.17

Aggregate assessments, orders, Minn. Statutes 2004 297G.15

Appeals, Minn. Statutes 2004 297G.15, 297G.21

Bankruptcy, suspension of time, Minn. Statutes 2004 297G.16

Date of assessment, Minn. Statutes 2004 297G.16

Deficiency assessments, Minn. Statutes 2004 297G.05, 297G.15

Extensions, Minn. Statutes 2004 297G.16

False or fraudulent returns, lawsuits, Minn. Statutes 2004 297G.16

Incorrect or invalid, burden of proof, Minn. Statutes 2004 297G.15

Notice, Minn. Statutes 2004 297G.15

Orders, Minn. Statutes 2004 297G.15

Presumption of validity, Minn. Statutes 2004 297G.15

Prima facie evidence, Minn. Statutes 2004 297G.15

Recovery, general rule, Minn. Statutes 2004 297G.18

Revenue Department, duties, Minn. Statutes 2004 297G.15

Statutes of limitations, effect on administrative appeals, Minn. Statutes 2004 297G.21

Taxpayers' right to reconsideration, Minn. Statutes 2004 297G.21

Audits and examinations, Minn. Statutes 2004 297G.14

Bottle taxes, Minn. Statutes 2004 297G.03, 297G.07

Collection

Bankruptcy, suspension of time, Minn. Statutes 2004 297G.16

Consumers, application of law, Minn. Statutes 2004 297G.05

Indian retailers, sales to nonqualified buyers, Minn. Statutes 2004 297G.08

Interest, Minn. Statutes 2004 297G.09

Minneapolis, Minn. Statutes 2004 473.592

Monetary penalties, Minn. Statutes 2004 297G.09, 297G.18

Not a bar to prosecution, Minn. Statutes 2004 297G.18

Violations, personal liability, Minn. Statutes 2004 270.101

Complaints, criminal offenses

Statutes of limitations, Minn. Statutes 2004 297G.19

Contested cases, appeals, exception, Minn. Statutes 2004 297G.21

Contraband, Minn. Statutes 2004 297G.20

Costs and disbursements (courts), enforcement of law

Costs paid by Revenue Department, Minn. Statutes 2004 297G.02

Credits

Erroneous credits, interest, Minn. Statutes 2004 297G.17

Fermented malt beverages, qualified brewers, Minn. Statutes 2004 297G.04

Refunds, Minn. Statutes 2004 297G.12

Defeat, monetary penalties, Minn. Statutes 2004 297G.18

Definitions

Contraband, Minn. Statutes 2004 297G.20

Fermented malt beverages, Minn. Statutes 2004 297G.04

Generally, Minn. Statutes 2004 297G.01

Manufacturers, Minn. Statutes 2004 297G.07

Taxpayers' right to reconsideration, Minn. Statutes 2004 297G.21

Delinquent taxes

Border city development zones, tax incentives, disqualification, Minn. Statutes 2004 469.1733

Liquor taxes, Minn. Statutes 2004 297G.06

Enforcement of law, Minn. Statutes 2004 297G.01

Evasion, monetary penalties, Minn. Statutes 2004 297G.18

Evidence, tax notices, record of mailing, Minn. Statutes 2004 297G.15

Exemptions

Drugs and medicine, Minn. Statutes 2004 297G.02

Generally, Minn. Statutes 2004 297G.07

Industrial alcohol, Minn. Statutes 2004 297G.02

Nonpotable compounds or preparations containing alcohol, Minn. Statutes 2004 297G.02

Seized liquor, Minn. Statutes 2004 340A.904

Extensions

Appeals, Minn. Statutes 2004 297G.21

Payment, time, Minn. Statutes 2004 297G.17

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

Written agreements, Minn. Statutes 2004 297G.16

Generally, Minn. Statutes 2004 297G.01 to 297G.22

Indictments

Criminal offenses, statutes of limitations, Minn. Statutes 2004 297G.19

Information reports

Failure to file, penalties, Minn. Statutes 2004 297G.11, 297G.18, 297G.19

Filing, Minn. Statutes 2004 297G.09, 297G.11

Injunctions, returns, filing, Minn. Statutes 2004 297G.14

Inspections, Minn. Statutes 2004 297G.13

Interest

Consumers, application of law, Minn. Statutes 2004 297G.05

Generally, Minn. Statutes 2004 297G.17

Lawsuits, Minn. Statutes 2004 297G.18

Personal debt, Minn. Statutes 2004 297G.06

Unpaid taxes, Minn. Statutes 2004 297G.09, 297G.17

Violations, personal liability, Minn. Statutes 2004 270.101

Investigations

Revenue Department, duties, Minn. Statutes 2004 297G.02, 297G.14

Judgments, interest on, Minn. Statutes 2004 297G.17

Lawsuits

Civil actions, recovery of interest and penalties, Minn. Statutes 2004 297G.18

Refund claims, false or fraudulent, Minn. Statutes 2004 297G.16

Returns, Minn. Statutes 2004 297G.14, 297G.16

Seizure of untaxed goods, Minn. Statutes 2004 297G.20

Statutes of limitations, Minn. Statutes 2004 297G.16

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

Liens, payment on sale of contraband, or vehicles or conveyances used in violations, Minn. Statutes 2004 297G.20

Metric conversion, rulemaking, Minn. Statutes 2004 297G.03

Minneapolis, Minn. Statutes 2004 473.592

Orders

Aggregate refunds or assessments, Minn. Statutes 2004 297G.15

Appeals, Minn. Statutes 2004 297G.21, 297G.22

Assessments, Minn. Statutes 2004 297G.15

Notice date, defined, Minn. Statutes 2004 297G.21

Overpayments, Minn. Statutes 2004 297G.12, 297G.17

Payment

Accelerated payments, Minn. Statutes 2004 297G.09

Bottle taxes, Minn. Statutes 2004 297G.03

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

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

Electronic payment, Minn. Statutes 2004 297G.09

Late payments, interest, Minn. Statutes 2004 297G.17

Methods, Minn. Statutes 2004 297G.09

Overpayments, Minn. Statutes 2004 297G.12, 297G.17

Personal debt, Minn. Statutes 2004 297G.06

Time of payment, Minn. Statutes 2004 297G.15

Violations and penalties, Minn. Statutes 2004 270.101, 297G.18, 297G.19

Penalties (monetary)

Abatement, Minn. Statutes 2004 297G.18, 297G.21

Accelerated payments, Minn. Statutes 2004 297G.09

Additional to criminal penalties, Minn. Statutes 2004 297G.18

Consumers, application of law, Minn. Statutes 2004 297G.05

Evasion, Minn. Statutes 2004 297G.18

Information reports, failure to file, Minn. Statutes 2004 297G.09, 297G.18

Interest on, Minn. Statutes 2004 297G.17

Lawsuits, Minn. Statutes 2004 297G.18

Negligence or intentional disregard of law or rules, Minn. Statutes 2004 297G.18

Payment method, Minn. Statutes 2004 297G.18

Personal debt, Minn. Statutes 2004 297G.06

Repeat violations, Minn. Statutes 2004 297G.18

Returns, filing violations, false statements, or fraud, Minn. Statutes 2004 297G.18

Unpaid taxes, Minn. Statutes 2004 297G.09, 297G.18

Violations, personal liability, Minn. Statutes 2004 270.101

Prima facie evidence, Minn. Statutes 2004 297G.15

Protests, consumers, application of law, Minn. Statutes 2004 297G.05

Public hearings

Consumers, application of law, Minn. Statutes 2004 297G.05

Revenue Department, duties, Minn. Statutes 2004 297G.02

Rates, Minneapolis, Minn. Statutes 2004 473.592

Records and record keeping

Brewers, importers, manufacturers, and wholesalers, Minn. Statutes 2004 297G.09

Generally, Minn. Statutes 2004 297G.14

Refund claims

Denial, taxpayers' right to reconsideration, Minn. Statutes 2004 297G.21

False or fraudulent claims, assessments, lawsuits, Minn. Statutes 2004 297G.16

Filing, Minn. Statutes 2004 297G.15, 297G.16

Refunds

Aggregate refunds, orders, Minn. Statutes 2004 297G.15

Bad debts, Minn. Statutes 2004 297G.12, 297G.16

Destroyed products, Minn. Statutes 2004 297G.12, 297G.16

Erroneous refunds, Minn. Statutes 2004 297G.15, 297G.17

Generally, Minn. Statutes 2004 297G.12

Reports about, see Information reports under this topic

Returns

Accelerated payments, Minn. Statutes 2004 297G.09

Common carrier returns, Minn. Statutes 2004 297G.09

Correction, consumers, application of law, Minn. Statutes 2004 297G.05

Filing, Minn. Statutes 2004 289A.11, 297G.09, 297G.16

Filing violations, false statements, or fraud, Minn. Statutes 2004 297G.16, 297G.18, 297G.19

Forms, Minn. Statutes 2004 297G.09

Injunctions, Minn. Statutes 2004 297G.14

Lawsuits, Minn. Statutes 2004 297G.14

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

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

Omission in excess of 25 percent, assessments, lawsuits, Minn. Statutes 2004 297G.16

Prima facie evidence, Minn. Statutes 2004 297G.15

Returns filed by Revenue Department, Minn. Statutes 2004 297G.15

Revenues

Depositing to general fund, Minn. Statutes 2004 297G.10, 473.592

Distribution, Minn. Statutes 2004 127A.34, 127A.45, 473.592

Minneapolis, Minn. Statutes 2004 473.592

Rulemaking about

Metric conversions, Minn. Statutes 2004 297G.03

Refunds, Minn. Statutes 2004 297G.12

Sports facilities, Minn. Statutes 2004 340A.404

Statutes of limitations

Assessments, Minn. Statutes 2004 297G.16, 297G.21

Bankruptcy, suspension during proceedings, Minn. Statutes 2004 297G.16

Indictments or complaints, criminal offenses, Minn. Statutes 2004 297G.19

Lawsuits, Minn. Statutes 2004 297G.16

Refund claims, filing time limit, Minn. Statutes 2004 297G.16

Returns, filing time limit, Minn. Statutes 2004 297G.16

Subpoenas, Minn. Statutes 2004 297G.14

Tax liability

Lawsuits, right of contribution, Minn. Statutes 2004 270.101

Personal debt, Minn. Statutes 2004 297G.06, 297G.08

Personal liability, Minn. Statutes 2004 270.101

Written agreements determining, Minn. Statutes 2004 297G.21

Tax notices, Minn. Statutes 2004 297G.15

Taxpayers

Burden of proof, incorrect or invalid assessments, Minn. Statutes 2004 297G.15

Notice received, Minn. Statutes 2004 297G.14, 297G.21

Payments by, third-party records, costs, Minn. Statutes 2004 297G.14

Request for subpoenas, audits and examinations, Minn. Statutes 2004 297G.14

Right to reconsideration, Minn. Statutes 2004 297G.21

Signatures, Minn. Statutes 2004 297G.21

Taxpayers' rights advocates

Signatures, tax liability agreements, Minn. Statutes 2004 297G.21

Use taxes, Minn. Statutes 2004 297G.05

Violations and penalties

Abatement of penalties, denial, taxpayers' right to reconsideration, Minn. Statutes 2004 297G.21

Civil penalties, see Penalties (monetary) under this topic

Criminal penalties additional to civil penalties, Minn. Statutes 2004 297G.19

Importation violations, criminal penalties, Minn. Statutes 2004 297G.19

Monetary penalties, see Penalties (monetary) under this topic

Payment violations, penalties, Minn. Statutes 2004 297G.18, 297G.19

Refund claims, false or fraudulent, assessments, lawsuits, Minn. Statutes 2004 297G.16

Reports, filing violations, penalties, Minn. Statutes 2004 297G.11, 297G.18, 297G.19

Retailers, Indian tribes, sales violations, seizure of stock, Minn. Statutes 2004 297G.08

Returns, filing violations, false statements, or fraud, Minn. Statutes 2004 297G.16, 297G.18, 297G.19

Violations, generally, Minn. Statutes 2004 297G.19

Writing

Extension agreements, Minn. Statutes 2004 297G.16

Tax liability agreements, Minn. Statutes 2004 297G.21