Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

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.031 Registration requirement.
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 Physical inventory; offset.
297F.16 [Repealed, 2005 c 151 art 1 s 117]
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297F.22 [Repealed, 2005 c 151 art 1 s 117]
297F.23 Judicial review.
297F.24 Fee in lieu of settlement.
297F.25 Cigarette sales tax.