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CHAPTER 297G. LIQUOR TAXATION

Table of Sections
Section Headnote
297G.01 DEFINITIONS.
297G.02 ADMINISTRATION.
297G.03 DISTILLED SPIRITS AND WINE; RATE OF TAX.
297G.031 FARM WINERY.
297G.032 MICRODISTILLERIES.
297G.04 FERMENTED MALT BEVERAGES; RATE OF TAX.
297G.05 USE TAX; RATE OF TAX.
297G.06 TAX AS PERSONAL DEBT.
297G.07 EXEMPTIONS FROM TAX.
297G.08 SALES TO INDIAN TRIBES.
297G.09 RETURNS; PAYMENT OF TAX.
297G.10 DEPOSIT OF PROCEEDS.
297G.11 INFORMATIONAL REPORTS.
297G.12 REFUNDS.
297G.13 INSPECTION RIGHTS.
297G.14 PHYSICAL INVENTORY.
297G.15 [Repealed, 2005 c 151 art 1 s 117]
297G.16 STATUTES OF LIMITATIONS.
297G.17 INTEREST.
297G.18 CIVIL PENALTIES.
297G.19 CRIMINAL PENALTIES.
297G.20 CONTRABAND.
297G.21 [Repealed, 2005 c 151 art 1 s 117]
297G.22 JUDICIAL REVIEW.

Official Publication of the State of Minnesota
Revisor of Statutes