2004 Minnesota Statutes

     297F.14 Refunds. 

    Subdivision 1.    General right to refund.  If 
 cigarettes or tobacco products, upon which the tax imposed by 
 this chapter has been reported and paid, are shipped or 
 transported by the distributor to consumers to be consumed 
 outside the state, or to retailers or subjobbers outside the 
 state to be sold by those retailers or subjobbers outside the 
 state, or are returned to the manufacturer by the distributor, 
 or destroyed by the distributor, refund of the tax or credit may 
 be made to the distributor. 

    Subd. 2.    Overpayment of tax.  An overpayment of the 
 tax imposed under this chapter may be refunded to the taxpayer. 

    Subd. 3.    Credit against tax.  The commissioner may 
 credit the amount determined under this section against taxes 
 otherwise payable under this chapter by the taxpayer. 

    Subd. 4.    Bad debt.  The commissioner may adopt rules 
 providing a refund of the tax paid under this chapter if the tax 
 paid qualifies as a bad debt under section 166(a) of the 
 Internal Revenue Code. 

    Subd. 5.    Source of refund; cigarettes.  The 
 commissioner of finance shall pay the cigarette tax refund out 
 of the general fund.  The refunds are apportioned to the same 
 accounts and funds in the general fund to which the tax payments 
 were deposited, except no refunds may be apportioned to the 
 general obligation special tax bond debt service account. 

    Subd. 6.    Source of refund; tobacco products.  The 
 commissioner of finance shall pay the tobacco products tax 
 refund out of the general fund. 

    Subd. 7.    Annual appropriation.  There is appropriated 
 annually from the general fund to the commissioner of finance 
 the amount necessary to make the refunds provided by this 
 section. 

    HIST: 1997 c 106 art 1 s 14