Minn. Stat. ch. 297G – Liquor Taxation | Midpage

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Minnesota Statutes

Excise and Sales Taxes

Chapter 297G

Minn. Stat. ch. 297G

Liquor Taxation

297G.01Definitions 297G.02Administration 297G.03Distilled Spirits and Wine; Rate of Tax 297G.031Farm Winery 297G.032Microdistilleries 297G.04Fermented Malt Beverages; Rate of Tax 297G.05Use Tax; Rate of Tax 297G.06Tax as Personal Debt 297G.07Exemptions from Tax 297G.08Sales to Indian Tribes 297G.09Returns; Payment of Tax 297G.10Deposit of Proceeds 297G.11Informational Reports 297G.12Refunds 297G.13Inspection Rights 297G.14Physical Inventory 297G.15[Repealed, 2005 c 151 art 1 s 117]297G.16Statutes of Limitations 297G.17Interest 297G.18Civil Penalties 297G.19Criminal Penalties 297G.20Contraband 297G.21[Repealed, 2005 c 151 art 1 s 117]297G.22Judicial Review