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Chapter Text

2013 Minnesota Statutes

Chapter 297F. Cigarettes and Tobacco Taxes

Chapter Sections
Section Headnote
297F.03Licenses; Cigarette and Tobacco Products Distributor and Subjobber
297F.031Registration Requirement
297F.04License Suspension, Cancellation, Nonrenewal, or Revocation
297F.05Rates of Tax; Personal Debt
297F.06Exemptions from Tax
297F.07Sales to Indian Tribes
297F.08Cigarette Stamps
297F.09Returns; Payment of Tax
297F.10Deposit of Proceeds
297F.11Informational Reports; Cigarettes
297F.12Informational Reports; Tobacco Products
297F.13Required Records
297F.15Physical Inventory; Offset
297F.16Repealed, 2005 c 151 art 1 s 117
297F.17Limitations on Time for Assessment of Tax
297F.185Revocation of Sales and Use Tax Permits
297F.19Civil Penalties
297F.20Criminal Penalties
297F.22Repealed, 2005 c 151 art 1 s 117
297F.23Judicial Review
297F.24Fee in Lieu of Settlement
297F.25Cigarette Sales Tax

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