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CHAPTER 297F. Cigarettes and tobacco taxes

Table of Sections
Section Headnote
297F.01 Definitions.
297F.02 Administration.
297F.03 Licenses; cigarette and tobacco products distributor and subjobber.
297F.04 License suspension or revocation.
297F.05 Rates of tax; personal debt.
297F.06 Exemptions from tax.
297F.07 Sales to Indian tribes.
297F.08 Cigarette stamps.
297F.09 Returns; payment of tax.
297F.10 Deposit of proceeds.
297F.11 Informational reports; cigarettes.
297F.12 Informational reports; tobacco products.
297F.13 Required records.
297F.14 Refunds.
297F.15 Examinations and audits.
297F.16 Assessments.
297F.17 Limitations on time for assessment of tax.
297F.18 Interest.
297F.185 Revocation of sales and use tax permits.
297F.19 Civil penalties.
297F.20 Criminal penalties.
297F.21 Contraband.
297F.22 Administrative review.
297F.23 Judicial review.

Official Publication of the State of Minnesota
Revisor of Statutes