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Minnesota Legislature

Office of the Revisor of Statutes

LIQUOR TAXES

Abatement, monetary penalties, Minn. Statutes 2017 297G.18

Administration, expenses, payment by Revenue Department, Minn. Statutes 2017 297G.02

Amount

Distilled spirits, Minn. Statutes 2017 297G.03, 2017 297G.05

Fermented malt beverages, Minn. Statutes 2017 297G.04, 2017 297G.05

Generally, Minn. Statutes 2017 297G.03

Use taxes, Minn. Statutes 2017 297G.05

Wine, Minn. Statutes 2017 297G.03, 2017 297G.05

Appeals to Tax Court, Minn. Statutes 2017 297G.22

Assessments

Additional assessments, interest, Minn. Statutes 2017 297G.17

Deficiency assessments, Minn. Statutes 2017 297G.05

Generally, Minn. Statutes 2017 297G.16

Procedure for, Minn. Statutes 2017 270C.56

Recovery, general rule, Minn. Statutes 2017 297G.18

Audits and examinations, Minn. Statutes 2017 297G.14

Bottle taxes, Minn. Statutes 2017 297G.03, 2017 297G.07

Collection

Bankruptcy, suspension of time, Minn. Statutes 2017 297G.16

Consumers, Minn. Statutes 2017 297G.05

Gross receipts taxes, Minn. Statutes 2017 295.75

Indian retailers, sales to nonqualified buyers, Minn. Statutes 2017 297G.08

Interest, Minn. Statutes 2017 297G.09

Minneapolis, Minn. Statutes 2017 473.592

Monetary penalties, Minn. Statutes 2017 297G.09, 2017 297G.18

Not a bar to prosecution, Minn. Statutes 2017 297G.18

Complaints, criminal offenses, statutes of limitations, Minn. Statutes 2017 297G.19

Contraband, Minn. Statutes 2017 297G.20

Credits

Erroneous credits, interest, Minn. Statutes 2017 297G.17

Fermented malt beverages, qualified brewers, Minn. Statutes 2017 297G.04

Gross receipts taxes, Minn. Statutes 2017 295.75

Microdistilleries, Minn. Statutes 2017 297G.03

Refunds, Minn. Statutes 2017 297G.12

Small wineries, Minn. Statutes 2017 297G.03

Defeat, monetary penalties, Minn. Statutes 2017 297G.18

Definitions

Contraband, Minn. Statutes 2017 297G.20

Generally, Minn. Statutes 2017 297G.01

Manufacturers, Minn. Statutes 2017 297G.07

Delinquent taxes

Border city development zones, tax incentives, disqualification, Minn. Statutes 2017 469.1733

Liquor taxes, Minn. Statutes 2017 297G.06

Enforcement of law, Minn. Statutes 2017 297G.01

Evasion, monetary penalties, Minn. Statutes 2017 297G.18

Exemptions

Drugs and medicine, Minn. Statutes 2017 297G.02

Generally, Minn. Statutes 2017 297G.07

Gross receipts taxes, Minn. Statutes 2017 295.75

Industrial alcohol, Minn. Statutes 2017 297G.02

Nonpotable compounds or preparations containing alcohol, Minn. Statutes 2017 297G.02

Seized liquor, Minn. Statutes 2017 340A.904

Extensions

Payment, time, Minn. Statutes 2017 297G.17

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

Written agreements, Minn. Statutes 2017 297G.16

Farm wineries, Minn. Statutes 2017 297G.031

Generally, Minn. Statutes 2017 297G.01 to 2017 297G.22

Gross receipts taxes, Minn. Statutes 2017 295.75

Indictments, criminal offenses, statutes of limitations, Minn. Statutes 2017 297G.19

Information reports

Failure to file, penalties, Minn. Statutes 2017 297G.11, 2017 297G.18, 2017 297G.19

Filing, Minn. Statutes 2017 297G.09, 2017 297G.11

Inspections, Minn. Statutes 2017 297G.13

Interest

Consumers, Minn. Statutes 2017 297G.05

Generally, Minn. Statutes 2017 297G.17

Lawsuits, Minn. Statutes 2017 297G.18

Personal debt, Minn. Statutes 2017 297G.06

Unpaid taxes, Minn. Statutes 2017 297G.09, 2017 297G.17

Investigations, Revenue Department, duties, Minn. Statutes 2017 297G.02

Judgments, interest on, Minn. Statutes 2017 297G.17

Lawsuits

Civil actions, recovery of interest and penalties, Minn. Statutes 2017 297G.18

Generally, Minn. Statutes 2017 297G.16

Seizure of untaxed goods, Minn. Statutes 2017 297G.20

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

Liens, payment on sale of contraband, or vehicles or conveyances used in violations, Minn. Statutes 2017 297G.20

Metric conversion, rulemaking, Minn. Statutes 2017 297G.03

Microdistilleries, Minn. Statutes 2017 297G.03, 2017 297G.032, 2017 340A.22

Minneapolis, Minn. Statutes 2017 473.592

Orders, appeals, Minn. Statutes 2017 297G.22

Overpayments, Minn. Statutes 2017 297G.12, 2017 297G.17

Payment

Bottle taxes, Minn. Statutes 2017 297G.03

Generally, Minn. Statutes 2017 297G.09

Gross receipts taxes, Minn. Statutes 2017 295.75

Late payments, interest, Minn. Statutes 2017 297G.17

Overpayments, Minn. Statutes 2017 297G.12, 2017 297G.17

Personal debt, Minn. Statutes 2017 297G.06

Violations and penalties, Minn. Statutes 2017 297G.18, 2017 297G.19

Penalties (monetary)

Accelerated payments, Minn. Statutes 2017 297G.09

Consumers, Minn. Statutes 2017 297G.05

Generally, Minn. Statutes 2017 297G.18

Information reports, failure to file, Minn. Statutes 2017 297G.09, 2017 297G.18

Interest on, Minn. Statutes 2017 297G.17

Personal debt, Minn. Statutes 2017 297G.06

Unpaid taxes, Minn. Statutes 2017 297G.09, 2017 297G.18

Protests, consumers, Minn. Statutes 2017 297G.05

Public hearings

Consumers, Minn. Statutes 2017 297G.05

Revenue Department, duties, Minn. Statutes 2017 297G.02

Rates, Minneapolis, Minn. Statutes 2017 473.592

Records and record keeping, brewers, importers, manufacturers, and wholesalers, Minn. Statutes 2017 297G.09

Refund claims, Minn. Statutes 2017 297G.16

Refunds

Bad debts, Minn. Statutes 2017 297G.12, 2017 297G.16

Destroyed products, Minn. Statutes 2017 297G.12, 2017 297G.16

Erroneous refunds, Minn. Statutes 2017 297G.17

Generally, Minn. Statutes 2017 297G.12

Reports about, see Information reports under this topic

Returns

Correction, consumers, Minn. Statutes 2017 297G.05

Filing violations, false statements, or fraud, Minn. Statutes 2017 297G.16, 2017 297G.18, 2017 297G.19

Generally, Minn. Statutes 2017 297G.09

Gross receipts taxes, Minn. Statutes 2017 295.75

Microdistilleries, Minn. Statutes 2017 297G.032

Omission in excess of 25 percent, assessments, lawsuits, Minn. Statutes 2017 297G.16

Revenues

Depositing to general fund, Minn. Statutes 2017 295.75, 2017 297G.10, 2017 473.592

Distribution, Minn. Statutes 2017 127A.34, 2017 127A.45, 2017 473.592

Minneapolis, Minn. Statutes 2017 473.592

Small wineries, Minn. Statutes 2017 297G.03

Sourcing of sales, Minn. Statutes 2017 295.75

Sports facilities, Minn. Statutes 2017 340A.404

Statutes of limitations

Generally, Minn. Statutes 2017 297G.16

Indictments or complaints, criminal offenses, Minn. Statutes 2017 297G.19

Tax liability

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

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

Personal debt, Minn. Statutes 2017 297G.06, 2017 297G.08

Personal liability, Minn. Statutes 2017 270C.56

Use taxes, Minn. Statutes 2017 295.75, 2017 297G.05

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Criminal penalties additional to civil penalties, Minn. Statutes 2017 297G.19

Importation violations, criminal penalties, Minn. Statutes 2017 297G.19

Monetary penalties, see Penalties (monetary) under this topic

Payment violations, penalties, Minn. Statutes 2017 297G.19

Refund claims, false or fraudulent, assessments, lawsuits, Minn. Statutes 2017 297G.16

Reports, filing violations, penalties, Minn. Statutes 2017 297G.11, 2017 297G.19

Retailers, Indian tribes, sales violations, seizure of stock, Minn. Statutes 2017 297G.08

Returns, filing violations, false statements, or fraud, Minn. Statutes 2017 297G.19

Violations, generally, Minn. Statutes 2017 297G.19

Writing, extension agreements, Minn. Statutes 2017 297G.16