297F.11 INFORMATIONAL REPORTS; CIGARETTES.
Subdivision 1. General rule.
The following persons shall file with the commissioner a
monthly informational report in the form and manner prescribed by the commissioner:
(1) a distributor licensed to ship cigarettes into Minnesota;
(2) a person who manufactures cigarettes within the state;
(3) any other person who imports cigarettes into Minnesota; and
(4) a person who possesses, receives, stores, or warehouses cigarettes in Minnesota, upon
which the tax imposed by this chapter has not been paid.
The requirement of filing an informational report does not apply to a person conveying or
possessing cigarettes described in this chapter, nor to any lawful manufacture of cigarettes within
the state for personal consumption.
Subd. 2. Filing dates; failure to file.
No payment of any tax is required to be remitted with
the report required under subdivision 1. The report must be filed on or before the tenth day
following the end of each calendar month, regardless of whether or not the person shipped,
manufactured, possessed, received, stored, or warehoused any cigarettes into or within Minnesota
during the previous month, unless the commissioner determines that a longer filing period is
appropriate for a particular person.
Subd. 3. Common carriers.
Common carriers and contract carriers transporting cigarettes
into this state shall file with the commissioner reports of all such shipments other than those
which are delivered to public warehouses of first destination in this state, licensed under the
provisions of chapter 231. The reports must be filed monthly on or before the tenth day of each
month and must show with respect to deliveries made in the preceding month: the date, point
of origin, point of delivery, name of consignee, the quantity of cigarettes delivered, and any
other information the commissioner requires.
A common carrier or a contract carrier transporting cigarettes into Minnesota shall permit
examination by the commissioner of its records relating to the shipment of cigarettes.
Subd. 4. Cigarette consumers.
A person who files a cigarette consumer return as required by
this chapter may fulfill the requirements of this section by indicating on the cigarette consumer's
return which of the items reported on the return were transported into the state by the consumer.
The requirement of filing an informational report does not apply to consumers who import fewer
than 200 cigarettes into this state.
History: 1997 c 106 art 1 s 11