MARIJUANA AND CONTROLLED SUBSTANCES TAXES

Administration, Revenue Department, duties, Minn. Statutes 2004 297D.02

Affirmations, Minn. Statutes 2004 297D.14

Assessments, Minn. Statutes 2004 297D.12

Collection

Jeopardy collection, Minn. Statutes 2004 297D.12

Revenue Department, duties, Minn. Statutes 2004 297D.02, 297D.12

Credits, taxes paid to state or local governments, Minn. Statutes 2004 297D.085

Definitions, Minn. Statutes 2004 297D.01

Disclosure, Minn. Statutes 2004 297D.02, 297D.13

Exemptions, pharmacists, Minn. Statutes 2004 297D.06

Investigations, Minn. Statutes 2004 297D.14

Oaths, Minn. Statutes 2004 297D.14

Payment

Exemptions, Minn. Statutes 2004 297D.06

Forms, Minn. Statutes 2004 297D.02

Requirements, Minn. Statutes 2004 297D.02, 297D.04, 297D.11

Time, Minn. Statutes 2004 297D.11

Penalties (monetary), Minn. Statutes 2004 297D.09, 297D.12

Prima facie evidence

Assessments and monetary penalties, Minn. Statutes 2004 297D.12

Rate, Minn. Statutes 2004 297D.08

Records and record keeping, Minn. Statutes 2004 297D.14

Reports about, tax forms, disclosure, Minn. Statutes 2004 297D.02, 297D.13

Returns, tax forms, disclosure, Minn. Statutes 2004 297D.02, 297D.13

Rulemaking about, Minn. Statutes 2004 297D.03

Stamps, labels, or official indicia

Affixing, Minn. Statutes 2004 297D.11

Possession, use in criminal proceedings, Minn. Statutes 2004 297D.13

Price, Minn. Statutes 2004 297D.10

Purchase, Minn. Statutes 2004 297D.10

Requirements, Minn. Statutes 2004 297D.03, 297D.04

Sales without tax stamps, Minn. Statutes 2004 297D.09

Taxpayers, duties, Minn. Statutes 2004 297D.11

Statistics, publication, Minn. Statutes 2004 297D.13

Statutes of limitations

Violations and penalties, Minn. Statutes 2004 297D.09

Subpoenas, Minn. Statutes 2004 297D.14

Tax forms, disclosure, Minn. Statutes 2004 297D.02, 297D.13

Tax notices, assessments, Minn. Statutes 2004 297D.12

Taxpayers

Burden of proof, Minn. Statutes 2004 297D.085, 297D.12

Defined, Minn. Statutes 2004 297D.01

Exceptions, Minn. Statutes 2004 297D.06

Information supplied by, disclosure, Minn. Statutes 2004 297D.13

Not immune from criminal prosecution, Minn. Statutes 2004 297D.05

Notice received, assessment of tax, Minn. Statutes 2004 297D.12

Payment, see same under this topic

Possession of marijuana or controlled substances, Minn. Statutes 2004 297D.04, 297D.09, 297D.11

Reports given, disclosure, Minn. Statutes 2004 297D.13

Service of process on, assessment of tax, Minn. Statutes 2004 297D.12

Stamps, labels, or official indicia, affixing, duties, Minn. Statutes 2004 297D.09, 297D.11

Testimony, Minn. Statutes 2004 297D.14

Violations and penalties

Disclosure violations, Minn. Statutes 2004 297D.13

Monetary penalties, Minn. Statutes 2004 297D.09, 297D.12

Sales violations, Minn. Statutes 2004 297D.09

Statutes of limitations, Minn. Statutes 2004 297D.09