MN Legislature

Menu

Revisor of Statutes Menu

Authenticate

Pdf

2015 Minnesota Statutes

CHAPTER 297F. CIGARETTES AND TOBACCO TAXES

Table of Sections
Section Headnote
297F.01 DEFINITIONS.
297F.02 ADMINISTRATION.
297F.03 LICENSES; CIGARETTE AND TOBACCO PRODUCTS DISTRIBUTOR AND SUBJOBBER.
297F.031 REGISTRATION REQUIREMENT.
297F.04 LICENSE SUSPENSION, CANCELLATION, NONRENEWAL, OR REVOCATION.
297F.05 RATES OF TAX; PERSONAL DEBT.
297F.06 EXEMPTIONS FROM TAX.
297F.07 SALES TO INDIAN TRIBES.
297F.08 CIGARETTE STAMPS.
297F.09 RETURNS; PAYMENT OF TAX.
297F.10 DEPOSIT OF PROCEEDS.
297F.11 INFORMATIONAL REPORTS; CIGARETTES.
297F.12 INFORMATIONAL REPORTS; TOBACCO PRODUCTS.
297F.13 REQUIRED RECORDS.
297F.14 REFUNDS.
297F.15 PHYSICAL INVENTORY; OFFSET.
297F.16 [Repealed, 2005 c 151 art 1 s 117]
297F.17 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX.
297F.18 INTEREST.
297F.185 REVOCATION OF SALES AND USE TAX PERMITS.
297F.19 CIVIL PENALTIES.
297F.20 CRIMINAL PENALTIES.
297F.21 CONTRABAND.
297F.22 [Repealed, 2005 c 151 art 1 s 117]
297F.23 JUDICIAL REVIEW.
297F.24 FEE IN LIEU OF SETTLEMENT.
297F.25 CIGARETTE SALES TAX.

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569