2007 Minnesota Statutes

297F.09 RETURNS; PAYMENT OF TAX.
    Subdivision 1. Monthly return; cigarette distributor. On or before the 18th day of each
calendar month, a distributor with a place of business in this state shall file a return with the
commissioner showing the quantity of cigarettes manufactured or brought in from outside the
state or purchased during the preceding calendar month and the quantity of cigarettes sold or
otherwise disposed of in this state and outside this state during that month. A licensed distributor
outside this state shall in like manner file a return showing the quantity of cigarettes shipped or
transported into this state during the preceding calendar month. Returns must be made in the form
and manner prescribed by the commissioner and must contain any other information required by
the commissioner. The return must be accompanied by a remittance for the full unpaid tax liability
shown by it. For distributors subject to the accelerated tax payment requirements in subdivision
10, the return for the May liability is due two business days before June 30th of the year and the
return for the June liability is due on or before August 18th of the year.
    Subd. 2. Monthly return; tobacco products distributor. On or before the 18th day of each
calendar month, a distributor with a place of business in this state shall file a return with the
commissioner showing the quantity and wholesale sales price of each tobacco product:
(1) brought, or caused to be brought, into this state for sale; and
(2) made, manufactured, or fabricated in this state for sale in this state, during the preceding
calendar month.
Every licensed distributor outside this state shall in like manner file a return showing the quantity
and wholesale sales price of each tobacco product shipped or transported to retailers in this state to
be sold by those retailers, during the preceding calendar month. Returns must be made in the form
and manner prescribed by the commissioner and must contain any other information required
by the commissioner. The return must be accompanied by a remittance for the full tax liability
shown. For distributors subject to the accelerated tax payment requirements in subdivision 10, the
return for the May liability is due two business days before June 30th of the year and the return
for the June liability is due on or before August 18th of the year.
    Subd. 3. Use tax return; cigarette or tobacco products consumer. On or before the 18th
day of each calendar month, a consumer who, during the preceding calendar month, has acquired
title to or possession of cigarettes or tobacco products for use or storage in this state, upon which
cigarettes or tobacco products the tax imposed by this chapter has not been paid, shall file a return
with the commissioner showing the quantity of cigarettes or tobacco products so acquired. The
return must be made in the form and manner prescribed by the commissioner, and must contain
any other information required by the commissioner. The return must be accompanied by a
remittance for the full unpaid tax liability shown by it.
    Subd. 4. Tax provisions applicable to consumers. All of the provisions of this chapter
relating to corrections of returns, deficiency assessments, protests, hearings, interest and penalties,
and collection of taxes, apply to consumers.
    Subd. 4a. Reporting requirements. No later than the 18th day of each calendar month, an
out-of-state retailer that has made a delivery of cigarettes or tobacco products or shipped or
delivered cigarettes or tobacco products into the state in a delivery sale in the previous calendar
month shall file with the Department of Revenue reports in the form and in the manner prescribed
by the commissioner of revenue that provides for each delivery sale, the name and address of
the purchaser and the brand or brands and quantity of cigarettes or tobacco products sold. A
tobacco retailer that meets the requirements of United States Code, title 15, section 375 et seq.
satisfies the requirements of this subdivision.
    Subd. 5. Extension of time. The commissioner may extend the time for filing returns and
remittance of tax, deficiencies, and penalties for not more than 60 days. The commissioner may
require that a tentative return be filed at the time for filing the regularly required return and that
payment of the tax be made with it on the basis of the tentative return. When an extension of
time for payment has been granted under this section, interest is payable at the rate provided in
section 270C.40 from the date when the payment should have been made, if no extension had
been granted, until the tax is paid.
    Subd. 6.[Repealed, 2000 c 490 art 10 s 22]
    Subd. 7. Electronic payment. A cigarette or tobacco products distributor having a liability
of $120,000 or more during a fiscal year ending June 30 must remit all liabilities in the subsequent
calendar year by electronic means.
    Subd. 8. Order payments credited. All payments received may, in the discretion of the
commissioner, be credited first to the oldest liability not secured by a judgment or lien, but in all
cases must be credited first to penalties, next to interest, and then to the tax due.
    Subd. 9. Interest. The amount of tax not timely paid, together with any penalty imposed in
this section, bears interest at the rate specified in section 270C.40 from the time such tax should
have been paid until paid. Any interest and penalty is added to the tax and collected as a part of it.
    Subd. 10. Accelerated tax payment; cigarette or tobacco products distributor. A cigarette
or tobacco products distributor having a liability of $120,000 or more during a fiscal year ending
June 30, shall remit the June liability for the next year in the following manner:
(a) Two business days before June 30 of the year, the distributor shall remit the actual May
liability and 78 percent of the estimated June liability to the commissioner and file the return in
the form and manner prescribed by the commissioner.
(b) On or before August 18 of the year, the distributor shall submit a return showing the
actual June liability and pay any additional amount of tax not remitted in June. A penalty is
imposed equal to ten percent of the amount of June liability required to be paid in June, less
the amount remitted in June. However, the penalty is not imposed if the amount remitted in
June equals the lesser of:
(1) 78 percent of the actual June liability; or
(2) 78 percent of the preceding May's liability.
History: 1997 c 106 art 1 s 9; 2000 c 490 art 10 s 17,18; 1Sp2001 c 5 art 17 s 17; 2003
c 127 art 14 s 8; 1Sp2003 c 21 art 9 s 7-9; 2005 c 151 art 2 s 17; art 8 s 12,13; 1Sp2005 c
3 art 6 s 13; 2006 c 259 art 13 s 7