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Minnesota Statutes, sections 297G.20, subdivision 1, and 340A.7035, provide that any alcoholic beverages which are not considered tax exempt under Minnesota Statutes, section 297G.07, subdivision 2, and which are imported, sold, held with intent to sell, or possessed, without payment of excise taxes, shall be subject to confiscation.

Statutory Authority:

MS s 14.06; 299A.02; 340.507


27 SR 1580

Published Electronically:

October 14, 2013