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Minnesota Legislature

Office of the Revisor of Statutes

MARIJUANA AND CONTROLLED SUBSTANCES TAXES

Administration, Revenue Department, duties, Minn. Statutes 2017 297D.02

Assessments, Minn. Statutes 2017 297D.12

Collection

Jeopardy collection, Minn. Statutes 2017 297D.12

Revenue Department, duties, Minn. Statutes 2017 297D.02, 2017 297D.12

Credits, taxes paid to state or local governments, Minn. Statutes 2017 297D.085

Definitions, Minn. Statutes 2017 297D.01

Disclosure, Minn. Statutes 2017 297D.02, 2017 297D.13

Exemptions, pharmacists, Minn. Statutes 2017 297D.06

Payment

Exemptions, Minn. Statutes 2017 297D.06

Forms, Minn. Statutes 2017 297D.02

Requirements, Minn. Statutes 2017 297D.02, 2017 297D.04, 2017 297D.11

Time, Minn. Statutes 2017 297D.11

Penalties (monetary), Minn. Statutes 2017 297D.09, 2017 297D.12

Rate, Minn. Statutes 2017 297D.08

Reports about, tax forms, disclosure, Minn. Statutes 2017 297D.02, 2017 297D.13

Returns, tax forms, disclosure, Minn. Statutes 2017 297D.02, 2017 297D.13

Stamps, labels, or official indicia

Affixing, Minn. Statutes 2017 297D.11

Possession, use in criminal proceedings, Minn. Statutes 2017 297D.13

Price, Minn. Statutes 2017 297D.10

Purchase, Minn. Statutes 2017 297D.10

Requirements, Minn. Statutes 2017 297D.03, 2017 297D.04

Sales without tax stamps, Minn. Statutes 2017 297D.09

Taxpayers, duties, Minn. Statutes 2017 297D.11

Statistics, publication, Minn. Statutes 2017 297D.13

Statutes of limitations, violations and penalties, Minn. Statutes 2017 297D.09

Tax forms, disclosure, Minn. Statutes 2017 297D.02, 2017 297D.13

Tax notices, assessments, Minn. Statutes 2017 297D.12

Taxpayers

Assessment of tax, notice, Minn. Statutes 2017 297D.12

Burden of proof, Minn. Statutes 2017 297D.085, 2017 297D.12

Exceptions, Minn. Statutes 2017 297D.06

Information supplied by, disclosure, Minn. Statutes 2017 297D.13

Not immune from criminal prosecution, Minn. Statutes 2017 297D.05

Payment, see same under this topic

Possession of marijuana or controlled substances, Minn. Statutes 2017 297D.04, 2017 297D.09, 2017 297D.11

Reports given, disclosure, Minn. Statutes 2017 297D.13

Service of process on, assessment of tax, Minn. Statutes 2017 297D.12

Stamps, labels, or official indicia, affixing, duties, Minn. Statutes 2017 297D.09, 2017 297D.11

Violations and penalties, monetary penalties, Minn. Statutes 2017 297D.12