Cigarettes And Tobacco Taxes

  1. Law
  2. Minnesota Statutes
  3. Excise And Sales Taxes
  4. Cigarettes And Tobacco Taxes

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Section
297F.01

Definitions.

Section
297F.02

Administration.

Section
297F.03

Licenses; Cigarette And Tobacco Products Distributor And Subjobber.

Section
297F.04

License Suspension, Cancellation, Nonrenewal, Or Revocation.

Section
297F.05

Rates Of Tax; Personal Debt.

Section
297F.06

Exemptions From Tax.

Section
297F.07

Sales To Indian Tribes.

Section
297F.08

Cigarette Stamps.

Section
297F.09

Returns; Payment Of Tax.

Section
297F.031

Registration Requirement.

Section
297F.10

Deposit Of Proceeds.

Section
297F.11

Informational Reports; Cigarettes.

Section
297F.12

Informational Reports; Tobacco Products.

Section
297F.13

Required Records.

Section
297F.14

Refunds.

Section
297F.15

Physical Inventory; Offset.

Section
297F.16

[repealed, 2005 C 151 Art 1 S 117]

Section
297F.17

Limitations On Time For Assessment Of Tax.

Section
297F.18

Interest.

Section
297F.19

Civil Penalties.

Section
297F.20

Criminal Penalties.

Section
297F.21

Contraband.

Section
297F.22

[repealed, 2005 C 151 Art 1 S 117]

Section
297F.23

Judicial Review.

Section
297F.24

Fee In Lieu Of Settlement.

Section
297F.25

Cigarette Sales Tax.

Section
297F.185

Revocation Of Sales And Use Tax Permits.