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Minnesota Legislature

Office of the Revisor of Statutes

CIGARETTE AND TOBACCO PRODUCTS TAXES

See also CIGARETTES; TOBACCO PRODUCTS

Abatement, monetary penalties, Minn. Statutes 2017 297F.19

Administration, generally

Annual price survey, Minn. Statutes 2017 297F.25

Cigarette sales taxes, Minn. Statutes 2017 297F.25

Generally, Minn. Statutes 2017 297F.02

Amount due, cigarettes, based on stamps purchased during reporting period, Minn. Statutes 2017 297F.08

Appeals to Tax Court, Minn. Statutes 2017 297F.23

Assessments

Additional assessments, interest, Minn. Statutes 2017 297F.18

Deficiency assessments, Minn. Statutes 2017 297F.09

Generally, Minn. Statutes 2017 297F.17

Procedure for, Minn. Statutes 2017 270C.56

Recovery, general rule, Minn. Statutes 2017 297F.19

Attorney fees, payment by Revenue Department, Minn. Statutes 2017 297F.02

Audits and examinations, Minn. Statutes 2017 297F.15

Collection

Bankruptcy, suspension of time, Minn. Statutes 2017 297F.17

Cigarette distributor fees, Minn. Statutes 2017 325D.415

Consumers, Minn. Statutes 2017 297F.09

Indian retailers, sales to nonqualified buyers, Minn. Statutes 2017 297F.07

Monetary penalties, Minn. Statutes 2017 297F.19

Not a bar to prosecution, Minn. Statutes 2017 297F.19

Out-of-state retailers, Minn. Statutes 2017 325F.781

Violations and penalties, Minn. Statutes 2017 297F.20

Complaints

Contraband or vehicles used in violations of law, Minn. Statutes 2017 297F.21

Criminal offenses, statutes of limitations, Minn. Statutes 2017 297F.20

Conflict of laws, Management and Budget Department regulations, superseded, Minn. Statutes 2017 297F.08

Consumer use taxes, Minn. Statutes 2017 297F.25

Contraband, Minn. Statutes 2017 297F.21

Credits, Minn. Statutes 2017 297F.14

Defeat, monetary penalties, Minn. Statutes 2017 297F.19

Definitions

Contraband, Minn. Statutes 2017 297F.21

Generally, Minn. Statutes 2017 297F.01

Delinquent taxes, border city development zones, tax incentives, disqualification, Minn. Statutes 2017 469.1733

Delivery sales, Minn. Statutes 2017 325F.781

Enforcement of law, Minn. Statutes 2017 297F.02

Entities subject to tax, governmental entities engaged in purchase or sale of cigarettes or tobacco products, Minn. Statutes 2017 297F.05

Evasion, monetary penalties, Minn. Statutes 2017 297F.19

Evidence, Minn. Statutes 2017 297F.17

Exemptions, Minn. Statutes 2017 297A.67, 2017 297F.06

Extensions

Interest, Minn. Statutes 2017 297F.18

Payment, due date, Minn. Statutes 2017 297F.09

Returns, filing, Minn. Statutes 2017 297F.09

Written agreements, Minn. Statutes 2017 297F.17

Federal tax changes, notice to Revenue Department, Minn. Statutes 2017 297F.17

Generally, Minn. Statutes 2017 297F.01 to 2017 297F.25

Hearings

Consumers, Minn. Statutes 2017 297F.09

Revenue Department, powers, Minn. Statutes 2017 297F.02

Imposition of tax, Minn. Statutes 2017 297F.05, 2017 297F.25

Indictments, criminal offenses, statutes of limitations, Minn. Statutes 2017 297F.20

Informational reports, Minn. Statutes 2017 297F.11, 2017 297F.12, 2017 297F.20

Injunctions, distributors, noncompliance with law, Minn. Statutes 2017 297F.02

Interest

Consumers, Minn. Statutes 2017 297F.09

Generally, Minn. Statutes 2017 297F.18

Lawsuits, Minn. Statutes 2017 297F.19

Payment of, Minn. Statutes 2017 297F.09, 2017 297F.10

Personal debt, Minn. Statutes 2017 297F.05

Investigations, Revenue Department, duties and powers, Minn. Statutes 2017 297F.02

Judgments, interest, Minn. Statutes 2017 297F.18

Lawsuits

Civil actions, recovery of interest and penalties, Minn. Statutes 2017 297F.19

Contraband or vehicles used in violations of law, Minn. Statutes 2017 297F.21

Refund claims, false or fraudulent, Minn. Statutes 2017 297F.17

Returns, Minn. Statutes 2017 297F.17

Statutes of limitations, Minn. Statutes 2017 297F.17

Tax liability, right of contribution, Minn. Statutes 2017 270C.56

Liens, payment after sale of contraband or vehicles used in violations, Minn. Statutes 2017 297F.21

Mosquito research funding, contingency, Minn. Statutes 2017 144.95

Offsets against, Minn. Statutes 2017 297F.14

Orders, appeals, Minn. Statutes 2017 297F.23

Overpayment, Minn. Statutes 2017 297F.14

Payment

Cigarette sales taxes, Minn. Statutes 2017 297F.25

Cigarette stamps as evidence, Minn. Statutes 2017 297F.08

Generally, Minn. Statutes 2017 297F.09

Indian retailers, sales to nonqualified buyers, Minn. Statutes 2017 297F.07

Late payments, interest, Minn. Statutes 2017 297F.18

Violations and penalties, Minn. Statutes 2017 297F.19, 2017 297F.20

Penalties (monetary)

Consumers, Minn. Statutes 2017 297F.09

Generally, Minn. Statutes 2017 297F.19

Interest, Minn. Statutes 2017 297F.18

Payment of, Minn. Statutes 2017 297F.10, 2017 297F.19

Personal debt, Minn. Statutes 2017 297F.05

Rate, Minn. Statutes 2017 297F.18

Protests, consumers, Minn. Statutes 2017 297F.09

Rates, Minn. Statutes 2017 297F.05

Refunds

Bad debts, Minn. Statutes 2017 297F.17

Cigarette stamp refunds, uncanceled stamps, Minn. Statutes 2017 297F.08

Claims, Minn. Statutes 2017 297F.17

Erroneous refunds, Minn. Statutes 2017 297F.18

Generally, Minn. Statutes 2017 297F.14

Reports about

Informational reports, Minn. Statutes 2017 297F.11, 2017 297F.12, 2017 297F.20

Out-of-state retailers, Minn. Statutes 2017 297F.09

Returns

Cigarette sales taxes, Minn. Statutes 2017 297F.25

Filing, Minn. Statutes 2017 297F.09, 2017 297F.17

Filing violations, false statements, or fraud, Minn. Statutes 2017 297F.17, 2017 297F.19, 2017 297F.20

Generally, Minn. Statutes 2017 297F.09

Omission in excess of 25 percent, assessments, lawsuits, Minn. Statutes 2017 297F.17

Revenues, depositing, Minn. Statutes 2017 116P.13, 2017 297F.10, 2017 297F.25

Sales and use taxes, exemptions, Minn. Statutes 2017 297A.67

Statutes of limitations

Generally, Minn. Statutes 2017 297F.17

Indictments or complaints, criminal offenses, Minn. Statutes 2017 297F.20

Tax liability

Buyers or possessors of unstamped or untaxed goods, Minn. Statutes 2017 297F.07

Claims for refunds, Minn. Statutes 2017 270C.56

Distributors of free cigarette packages, Minn. Statutes 2017 297F.05

Governmental entities engaged in purchase or sale of cigarettes or tobacco products, Minn. Statutes 2017 297F.05

Indian retailers, sales to nonqualified buyers, violations, Minn. Statutes 2017 297F.07

Lawsuits, right of contribution, Minn. Statutes 2017 270C.56

Liability exceeding 120,000 dollars, accelerated payments, Minn. Statutes 2017 297F.09

Personal debt, Minn. Statutes 2017 297F.05

Personal liability, Minn. Statutes 2017 270C.56

Tax notices, Minn. Statutes 2017 297F.17

Tax stamps, see Stamps and stamping under CIGARETTES

Taxpayers, Minn. Statutes 2017 297F.17

Use tax

Generally, Minn. Statutes 2017 297F.06

Tobacco products, Minn. Statutes 2017 297F.05, 2017 297F.06

Violations and penalties

Criminal penalties additional to civil penalties, Minn. Statutes 2017 297F.20

Distributors, noncompliance, injunctions, Minn. Statutes 2017 297F.02

Payment violations, penalties, Minn. Statutes 2017 297F.19, 2017 297F.20

Refund claims, false or fraudulent, assessments, lawsuits, Minn. Statutes 2017 297F.17

Reports, filing violations, penalties, Minn. Statutes 2017 297F.19, 2017 297F.20

Retailers, Indian tribes, seizure of stock, Minn. Statutes 2017 297F.07

Returns, filing violations, false statements, or fraud, Minn. Statutes 2017 297F.17, 2017 297F.19, 2017 297F.20

Violations, generally, Minn. Statutes 2017 297F.20

Writing, extension agreements, Minn. Statutes 2017 297F.17