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Minnesota Legislature

Office of the Revisor of Statutes

DISTILLED SPIRITS

Aging in wooden casks, Minn. Statutes 2018 340A.506

Bottle taxes, Minn. Statutes 2018 297G.03, 2018 297G.07

Bottles, size, limitation, Minn. Statutes 2018 340A.511

Bulk distilled spirits, Minn. Statutes 2018 340A.101, 2018 340A.315

Consumers, possession of untaxed goods, monthly use liquor tax returns, Minn. Statutes 2018 297G.09

Definitions

Liquor law, Minn. Statutes 2018 340A.101

Liquor taxes, Minn. Statutes 2018 297G.01

Distilling

Farm wineries, Minn. Statutes 2018 340A.315

Sales and use taxes, exemptions, Minn. Statutes 2018 297A.68

Farm wineries, manufacture, Minn. Statutes 2018 340A.315

Generally, Minn. Statutes 2018 297G.20

Importation, liquor tax information reports, exemption, Minn. Statutes 2018 297G.11

Intoxicating liquor, distilled spirits defined as, Minn. Statutes 2018 297G.01

Inventories, Minn. Statutes 2018 297G.14

Labels and labeling, occupational safety and health, standards, Minn. Statutes 2018 182.655

Liquor taxes, see LIQUOR TAXES

Manufacture

Farm wineries, Minn. Statutes 2018 340A.315

Personal consumption, liquor tax information reports, exemption, Minn. Statutes 2018 297G.11

Structures used for, property tax exemption, Minn. Statutes 2018 272.03

Manufacturers, inventories, Minn. Statutes 2018 297G.14

Microdistilleries, Minn. Statutes 2018 297G.03, 2018 297G.032, 2018 340A.101, 2018 340A.22

Miniatures

Bottle taxes, exemption, Minn. Statutes 2018 297G.07

Liquor taxes, amount, Minn. Statutes 2018 297G.03

Possession, untaxed beverages

Consumers, monthly use liquor tax returns, Minn. Statutes 2018 297G.09

Defined as contraband, Minn. Statutes 2018 297G.20

Sales and use taxes, Minn. Statutes 2018 297A.68

Sales, untaxed beverages, defined as contraband, Minn. Statutes 2018 297G.20

Samples, distribution, Minn. Statutes 2018 340A.510

Service of process, contraband, inventories, Minn. Statutes 2018 297G.20

Shipments to farm wineries, exemption, Minn. Statutes 2018 297G.07

Storage, structures used for, property tax exemption, Minn. Statutes 2018 272.03

Tastings, Minn. Statutes 2018 340A.419

Violations and penalties, liquor taxes

Information reports, failure to file, penalties, Minn. Statutes 2018 297G.11, 2018 297G.18, 2018 297G.19

Nonpayment, penalties, Minn. Statutes 2018 297G.18, 2018 297G.19

Returns, filing violations, penalties, Minn. Statutes 2018 297G.18, 2018 297G.19

Warehouse receipts, Minn. Statutes 2018 336.7-201

Wholesale dealers, see WHOLESALE LIQUOR DEALERS