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Minnesota Legislature

Office of the Revisor of Statutes

MARIJUANA AND CONTROLLED SUBSTANCES TAXES

Administration, Revenue Department, duties, Minn. Statutes 2010 297D.02

Assessments, Minn. Statutes 2010 297D.12

Collection

Jeopardy collection, Minn. Statutes 2010 297D.12

Revenue Department, duties, Minn. Statutes 2010 297D.02, 2010 297D.12

Credits, taxes paid to state or local governments, Minn. Statutes 2010 297D.085

Definitions, Minn. Statutes 2010 297D.01

Disclosure, Minn. Statutes 2010 297D.02, 2010 297D.13

Exemptions, pharmacists, Minn. Statutes 2010 297D.06

Payment

Exemptions, Minn. Statutes 2010 297D.06

Forms, Minn. Statutes 2010 297D.02

Requirements, Minn. Statutes 2010 297D.02, 2010 297D.04, 2010 297D.11

Time, Minn. Statutes 2010 297D.11

Penalties (monetary), Minn. Statutes 2010 297D.09, 2010 297D.12

Rate, Minn. Statutes 2010 297D.08

Reports about, tax forms, disclosure, Minn. Statutes 2010 297D.02, 2010 297D.13

Returns, tax forms, disclosure, Minn. Statutes 2010 297D.02, 2010 297D.13

Stamps, labels, or official indicia

Affixing, Minn. Statutes 2010 297D.11

Possession, use in criminal proceedings, Minn. Statutes 2010 297D.13

Price, Minn. Statutes 2010 297D.10

Purchase, Minn. Statutes 2010 297D.10

Requirements, Minn. Statutes 2010 297D.03, 2010 297D.04

Sales without tax stamps, Minn. Statutes 2010 297D.09

Taxpayers, duties, Minn. Statutes 2010 297D.11

Statistics, publication, Minn. Statutes 2010 297D.13

Statutes of limitations, violations and penalties, Minn. Statutes 2010 297D.09

Tax forms, disclosure, Minn. Statutes 2010 297D.02, 2010 297D.13

Tax notices, assessments, Minn. Statutes 2010 297D.12

Taxpayers

Assessment of tax, notice, Minn. Statutes 2010 297D.12

Burden of proof, Minn. Statutes 2010 297D.085, 2010 297D.12

Exceptions, Minn. Statutes 2010 297D.06

Information supplied by, disclosure, Minn. Statutes 2010 297D.13

Not immune from criminal prosecution, Minn. Statutes 2010 297D.05

Payment, see same under this topic

Possession of marijuana or controlled substances, Minn. Statutes 2010 297D.04, 2010 297D.09, 2010 297D.11

Reports given, disclosure, Minn. Statutes 2010 297D.13

Service of process on, assessment of tax, Minn. Statutes 2010 297D.12

Stamps, labels, or official indicia, affixing, duties, Minn. Statutes 2010 297D.09, 2010 297D.11

Violations and penalties, monetary penalties, Minn. Statutes 2010 297D.12