CIGARETTE AND TOBACCO PRODUCTS TAXES

Accelerated payment of June liability, Minn. Laws 2006 c 259 art 13 s 7, 2006 c 259 art 13 s 8

Accelerated tax payments, Minn. Laws 2014 c 308 art 3 s 16

Accelerated tax payments, Minn. Laws 2005 c 151 art 8 s 12, 13

Appeals to Tax Court, Minn. Laws 2017 1Sp c 1 art 16 s 41

Bad debts, offset, Minn. Laws 2005 c 151 art 8 s 14

Cigarettes in interstate commerce

Transporters, reports, Minn. Laws 2005 c 151 art 8 s 10

Cigarettes

Definition, Minn. Laws 2013 c 143 art 5 s 6

Distributors taxes, Minn. Laws 2013 c 143 art 5 s 17

Nonsettlement cigarettes, fees, Minn. Laws 2013 c 143 art 5 s 16

Rates

Annual indexing, Minn. Laws 2013 c 143 art 5 s 11

Generally, Minn. Laws 2013 c 143 art 5 s 10

Interim rate, Minn. Laws 2013 c 143 art 5 s 26

Collection system, reports about, Minn. Laws 2013 c 143 art 5 s 27, 2013 c 144 s 19

Consumer use tax, Minn. Laws 2008 c 154 art 14 s 8, 9

Definitions, Minn. Laws 2019 1Sp c 6 art 15 s 1-3

Definitions, Minn. Laws 2017 1Sp c 1 art 9 s 1

Definitions, Minn. Laws 2013 c 143 art 5 s 6-9

Delivery sales, Minn. Laws 2005 1Sp c 3 art 6 s 20

Distributions, sales tax, Minn. Laws 2005 1Sp c 3 art 6 s 15

Distributors, bond, Minn. Laws 2005 c 151 art 8 s 11

Electronic payments, Minn. Laws 2013 c 142 art 5 s 8

Electronic payments, Minn. Laws 2009 c 88 art 9 s 11

Exemptions, revisor's correction, Minn. Laws 2018 c 182 art 1 s 87

Flammability standards, failure to meet, contraband, Minn. Laws 2008 c 366 art 14 s 7

Floor stocks cigarette sales tax, Minn. Laws 2005 1Sp c 3 art 6 s 21

Floor stocks taxes, Minn. Laws 2013 c 143 art 5 s 25

Forfeitures of seized property, Minn. Laws 2008 c 154 art 7 s 3

Health impact fee, effect on, Minn. Laws 2005 1Sp c 4 art 4 s 4

Indexing, repealed, Minn. Laws 2017 1Sp c 1 art 9 s 7

June accelerated tax payments, Minn. Laws 2008 c 154 art 6 s 3, 2008 c 366 art 8 s 3

Licenses, cancellation or nonrenewal, Minn. Laws 2010 c 389 art 6 s 6

Master Settlement Agreement, participants, Minn. Laws 2005 c 151 art 8 s 10

Motor vehicles, Internal Revenue Code, citation update, Minn. Laws 2008 c 366 art 11 s 23

Orders, appeals, Minn. Laws 2017 1Sp c 1 art 16 s 41

Out-of-state retailers, Minn. Laws 2005 1Sp c 3 art 6 s 11-13

Payment, Minn. Laws 2019 1Sp c 6 art 3 s 16

Penalties, interest on, Minn. Laws 2013 c 143 art 18 s 20, 21

Premium cigars

Rate, Minn. Laws 2013 c 143 art 5 s 13

Use tax, Minn. Laws 2013 c 143 art 5 s 15

Rates, Minn. Laws 2017 1Sp c 1 art 9 s 2-4, 7

Rates, Minn. Laws 2014 c 308 art 3 s 15

Reports about, out-of-state retailers, Minn. Laws 2017 1Sp c 1 art 16 s 40

Retail prices, adjustments for inflation, Minn. Laws 2010 c 389 art 6 s 5, 8

Returns, Minn. Laws 2005 c 151 art 8 s 12-14

Revenue, Minn. Laws 2005 1Sp c 3 art 6 s 14

Revenues, crediting, Minn. Laws 2011 1Sp c 9 art 2 s 25

Sales tax, Minn. Laws 2005 1Sp c 3 art 6 s 15

Sales to nonqualified buyers, Minn. Laws 2010 c 389 art 6 s 7

Tobacco products

Rate, Minn. Laws 2013 c 143 art 5 s 12

Use tax, Minn. Laws 2013 c 143 art 5 s 14

Tobacco use health impact fees, liability, Minn. Laws 2008 c 366 art 14 s 2

Unsession changes, Minn. Laws 2014 c 308 art 9 s 78, 94

Use tax, tobacco products, Minn. Laws 2017 1Sp c 1 art 9 s 5, 6

Weighted average retail price, Minn. Laws 2006 c 259 art 7 s 5

Wholesale sales price, definition, Minn. Laws 2013 c 143 art 16 s 4