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Chapter 325D
Section 325D.415
Topics
Recent History
- 2001 325D.415 Amended 2001 c 5 art 20 s 15
- 2000 325D.415 Amended 2000 c 260 s 55
- 1998 325D.415 Amended 1998 c 254 art 1 s 84
- 1997 325D.415 Amended 1997 c 106 art 2 s 6
This is an historical version of this statute chapter. Also view the most recent published version.
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. The annual fee must be deposited
into the general fund.
History: 1989 c 277 art 1 s 29; 1997 c 106 art 2 s 6; 1998 c 254 art 1 s 84; 2000 c 260 s
55; 1Sp2001 c 5 art 20 s 15
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.
History: 1989 c 277 art 1 s 29; 1997 c 106 art 2 s 6; 1998 c 254 art 1 s 84; 2000 c 260 s
55; 1Sp2001 c 5 art 20 s 15
Official Publication of the State of Minnesota
Revisor of Statutes