| 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| 297G.15 | [Repealed, 2005 c 151 art 1 s 117] |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| 297G.21 | [Repealed, 2005 c 151 art 1 s 117] |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. |
Official Publication of the State of Minnesota
Revisor of Statutes