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Minnesota Legislature

Office of the Revisor of Statutes

DISTILLED SPIRITS

Aging in wooden casks, Minn. Statutes 2008 340A.506

Bottle taxes, Minn. Statutes 2008 297G.03, 2008 297G.07

Bottles, size, limitation, Minn. Statutes 2008 340A.511

Consumers, possession of untaxed goods

Monthly use liquor tax returns, Minn. Statutes 2008 297G.09

Definitions

Liquor law, Minn. Statutes 2008 340A.101

Liquor taxes, Minn. Statutes 2008 297G.01

Distilling

Farm wineries, Minn. Statutes 2008 340A.315

Sales and use taxes, exemptions, Minn. Statutes 2008 297A.68

Farm wineries, manufacture, Minn. Statutes 2008 340A.315

Generally, Minn. Statutes 2008 297G.20

Importation, liquor tax information reports, exemption, Minn. Statutes 2008 297G.11

Intoxicating liquor, distilled spirits defined as, Minn. Statutes 2008 297G.01

Inventories, Minn. Statutes 2008 297G.14

Labels and labeling

Occupational safety and health, standards, Minn. Statutes 2008 182.655

Liquor taxes, see LIQUOR TAXES

Manufacture

Farm wineries, Minn. Statutes 2008 340A.315

Personal consumption, liquor tax information reports, exemption, Minn. Statutes 2008 297G.11

Manufacturers, inventories, Minn. Statutes 2008 297G.14

Miniatures

Bottle taxes, exemption, Minn. Statutes 2008 297G.07

Liquor taxes, amount, Minn. Statutes 2008 297G.03

Possession, untaxed beverages

Consumers, monthly use liquor tax returns, Minn. Statutes 2008 297G.09

Defined as contraband, Minn. Statutes 2008 297G.20

Sales and use taxes, Minn. Statutes 2008 297A.68

Sales, untaxed beverages, defined as contraband, Minn. Statutes 2008 297G.20

Samples, distribution, Minn. Statutes 2008 340A.510

Service of process, contraband, inventories, Minn. Statutes 2008 297G.20

Violations and penalties, liquor taxes

Information reports, failure to file, penalties, Minn. Statutes 2008 297G.11, 2008 297G.18, 2008 297G.19

Nonpayment, penalties, Minn. Statutes 2008 297G.18, 2008 297G.19

Returns, filing violations, penalties, Minn. Statutes 2008 297G.18, 2008 297G.19

Warehouse receipts, Minn. Statutes 2008 336.7-201

Wholesale dealers, see WHOLESALE LIQUOR DEALERS