Minn. Stat. ch. 297F – Cigarettes and Tobacco Taxes | Midpage

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Minnesota Statutes

Excise and Sales Taxes

Chapter 297F

Minn. Stat. ch. 297F

Cigarettes and Tobacco Taxes

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Reports; Tobacco Products 297F.13Required Records 297F.14Refunds 297F.15Physical Inventory; Offset 297F.16[Repealed, 2005 c 151 art 1 s 117]297F.17Limitations on Time for Assessment of Tax 297F.18Interest 297F.185Revocation of Sales and Use Tax Permits 297F.19Civil Penalties 297F.20Criminal Penalties 297F.21Contraband 297F.22[Repealed, 2005 c 151 art 1 s 117]297F.23Judicial Review 297F.24Fee in Lieu of Settlement 297F.25Cigarette Sales Tax