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Minnesota Statutes
Excise and Sales Taxes
Chapter 297F
Minn. Stat. ch. 297F
Cigarettes and Tobacco Taxes
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297F.01
Definitions
297F.02
Administration
297F.03
Licenses; Cigarette and Tobacco Products Distributor and Subjobber
297F.031
Registration Requirement
297F.04
License Suspension, Cancellation, Nonrenewal, or Revocation
297F.05
Rates of Tax; Personal Debt
297F.06
Exemptions from Tax
297F.07
Sales to Indian Tribes
297F.08
Cigarette Stamps
297F.09
Returns; Payment of Tax
297F.10
Deposit of Proceeds
297F.11
Informational Reports; Cigarettes
297F.12
Informational Reports; Tobacco Products
297F.13
Required Records
297F.14
Refunds
297F.15
Physical Inventory; Offset
297F.16
[Repealed, 2005 c 151 art 1 s 117]
297F.17
Limitations on Time for Assessment of Tax
297F.18
Interest
297F.185
Revocation of Sales and Use Tax Permits
297F.19
Civil Penalties
297F.20
Criminal Penalties
297F.21
Contraband
297F.22
[Repealed, 2005 c 151 art 1 s 117]
297F.23
Judicial Review
297F.24
Fee in Lieu of Settlement
297F.25
Cigarette Sales Tax