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Chapter 297D
Section 297D.11
Topics
Recent History
- 2023 297D.11 Amended 2023 c 63 art 2 s 27
This is an historical version of this statute chapter. Also view the most recent published version.
297D.11 PAYMENT DUE.
Subdivision 1. Stamps affixed. When a tax obligor purchases, acquires, transports, or
imports into this state marijuana or controlled substances on which a tax is imposed by section
297D.08, and if the indicia evidencing the payment of the tax have not already been affixed, the tax
obligor shall have them permanently affixed on the marijuana or controlled substance immediately
after receiving the substance. Each stamp or other official indicia may be used only once.
Subd. 2. Payable on possession. Taxes imposed upon marijuana or controlled substances
by this chapter are due and payable immediately upon acquisition or possession in this state
by a tax obligor.
History: 1986 c 470 s 14; 1991 c 291 art 9 s 38
Subdivision 1. Stamps affixed. When a tax obligor purchases, acquires, transports, or
imports into this state marijuana or controlled substances on which a tax is imposed by section
297D.08, and if the indicia evidencing the payment of the tax have not already been affixed, the tax
obligor shall have them permanently affixed on the marijuana or controlled substance immediately
after receiving the substance. Each stamp or other official indicia may be used only once.
Subd. 2. Payable on possession. Taxes imposed upon marijuana or controlled substances
by this chapter are due and payable immediately upon acquisition or possession in this state
by a tax obligor.
History: 1986 c 470 s 14; 1991 c 291 art 9 s 38
Official Publication of the State of Minnesota
Revisor of Statutes