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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297G.15 [Repealed, 2005 c 151 art 1 s 117]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297G.21 [Repealed, 2005 c 151 art 1 s 117]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.

Official Publication of the State of Minnesota
Revisor of Statutes