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Minnesota Administrative Rules

CHAPTER 8120, TAXES; CIGARETTE AND TOBACCO PRODUCTS

DEPARTMENT OF REVENUE

Table of Parts
Part Title
8120.0200 [Repealed, L 2001 1Sp5 art 7 s 66]
TAX ON SALE OF CIGARETTES
8120.0300 SHIPPING OF UNSTAMPED CIGARETTES INTO MINNESOTA BY LICENSED OUTSTATE DISTRIBUTORS PROHIBITED.
8120.0400 COMMINGLING OF STAMPED AND UNSTAMPED CIGARETTES PROHIBITED.
8120.0500 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.0600 CIGARETTE TAX STAMPS; PURCHASE, AND PAYMENT FOR.
8120.0700 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.0800 MR 1991 [Obsolete, MS s 14.47, subd. 6, paragraph (b)]
8120.0900 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.1000 CREDIT FOR TAX STAMPS DAMAGED OR UNFIT FOR USE.
8120.1100 [Repealed, 27 SR 585]
8120.1200 CREDIT AND REFUNDS FOR RETURNED TAX STAMPS.
8120.1300 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.1400 MR 1991 [Obsolete, MS s 14.47, subd. 6, paragraph (b)]
8120.1500 APPLICATIONS FOR DISTRIBUTORS' AND SUBJOBBERS' CIGARETTE LICENSES.
8120.1600 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.1700 MR 1991 [Obsolete, MS s 14.47, subd. 6, paragraph (b)]
8120.1800 LICENSED WAREHOUSE RECORDS.
8120.1900 INVOICES AND INVENTORY RECORDS.
8120.2000 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.2100 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.2200 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.2300 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.2400 [Repealed, 27 SR 585]
8120.2500 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.2600 [Repealed, 27 SR 585]
8120.2700 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.2800 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.3000 [Repealed, L 2001 1Sp5 art 7 s 66]
TAX UPON USE OR STORAGE OF CIGARETTES BY CONSUMERS
8120.3100 CONSUMER USE TAX EXEMPTION.
8120.3200 [Repealed, L 2001 1Sp5 art 7 s 66]
TAX ON TOBACCO PRODUCTS
8120.4000 TAX ON FREE SAMPLES.
8120.4100 TRANSFER OF CIGARS OR OTHER TOBACCO PRODUCTS WITHIN THE STATE.
8120.4200 [Repealed, 27 SR 585]
8120.4300 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.4400 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.4500 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.4600 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.4700 [Repealed, 27 SR 585]
8120.4800 [Repealed, 27 SR 585]
8120.4900 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.5000 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.5100 [Repealed, L 2001 1Sp5 art 7 s 66]
8120.5200 CREDIT FOR TAX PAID ON TOBACCO PRODUCTS.
8120.5300 [Repealed, L 2001 1Sp5 art 7 s 66]

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