1998 Minnesota Statutes

     325D.415 Cigarette distributor fees. 

    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.  
 If the fee is not paid when due, the commissioner shall revoke 
 or refuse to issue or renew the license under chapter 297.  The 
 annual fee must be deposited into the general fund. 

    HIST: 1989 c 277 art 1 s 29; 1997 c 106 art 2 s 6; 1998 c 254 
 art 1 s 84