Liquor Taxation

  1. Law
  2. Minnesota Statutes
  3. Excise And Sales Taxes
  4. Liquor Taxation

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Section
297G.01

Definitions.

Section
297G.02

Administration.

Section
297G.03

Distilled Spirits And Wine; Rate Of Tax.

Section
297G.04

Fermented Malt Beverages; Rate Of Tax.

Section
297G.05

Use Tax; Rate Of Tax.

Section
297G.06

Tax As Personal Debt.

Section
297G.07

Exemptions From Tax.

Section
297G.08

Sales To Indian Tribes.

Section
297G.09

Returns; Payment Of Tax.

Section
297G.031

Farm Winery.

Section
297G.032

Microdistilleries.

Section
297G.10

Deposit Of Proceeds.

Section
297G.11

Informational Reports.

Section
297G.12

Refunds.

Section
297G.13

Inspection Rights.

Section
297G.14

Physical Inventory.

Section
297G.15

[repealed, 2005 C 151 Art 1 S 117]

Section
297G.16

Statutes Of Limitations.

Section
297G.17

Interest.

Section
297G.18

Civil Penalties.

Section
297G.19

Criminal Penalties.

Section
297G.20

Contraband.

Section
297G.21

[repealed, 2005 C 151 Art 1 S 117]

Section
297G.22

Judicial Review.