A cigarette distributor as defined in section 297F.01, subdivision 4, shall pay to the commissioner an annual fee as follows:
(1) a fee of $2,500 is due from those distributors whose annual cigarette tax collections exceed $2,000,000; and
(2) a fee of $1,200 is due from those distributors whose annual cigarette tax collections are $2,000,000 or less.
The annual fee must be paid by December 31 of each year. The annual fee must be deposited into the general fund.
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