Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of Statutes

CHAPTER 297G. Liquor taxation

Table of Sections
Section Headnote
297G.01 Definitions.
297G.02 Administration.
297G.03 Distilled spirits and wine; rate of tax.
297G.04 Fermented malt beverages; rate of tax.
297G.05 Use tax; rate of tax.
297G.06 Tax as personal debt.
297G.07 Exemptions from tax.
297G.08 Sales to Indian tribes.
297G.09 Returns; payment of tax.
297G.10 Deposit of proceeds.
297G.11 Informational reports.
297G.12 Refunds.
297G.13 Inspection rights.
297G.14 Physical inventory.
297G.15 [Repealed, 2005 c 151 art 1 s 117]
297G.16 Statutes of limitations.
297G.17 Interest.
297G.18 Civil penalties.
297G.19 Criminal penalties.
297G.20 Contraband.
297G.21 [Repealed, 2005 c 151 art 1 s 117]
297G.22 Judicial review.