Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297D — Marijuana And Controlled Substance Taxation

Section 297D.01 — Definitions. - Subdivision 1. Marijuana. "Marijuana" means any marijuana, whether real or...

Section 297D.02 — Administration. - The commissioner of revenue shall administer this chapter. The commissioner...

Section 297D.03 — Rules. - The commissioner may adopt rules necessary to enforce this chapter....

Section 297D.04 — Tax Payment Required For Possession. - No tax obligor may possess any marijuana or controlled substance...

Section 297D.05 — No Immunity. - Nothing in this chapter may in any manner provide immunity...

Section 297D.06 — Pharmaceuticals. - Nothing in this chapter requires persons registered under chapter 151...

Section 297D.07 — Measurement. - For the purpose of calculating the tax under section 297D.08,...

Section 297D.08 — Tax Rate. - A tax is imposed on marijuana and controlled substances as...

Section 297D.085 — Credit For Previously Paid Taxes. - If another state or local unit of government has previously...

Section 297D.09 — Penalties; Criminal Provisions. - Subdivision 1. Penalties. Any tax obligor violating this chapter is...

Section 297D.10 — Stamp Price. - Official stamps, labels, or other indicia to be affixed to...

Section 297D.11 — Payment Due. - Subdivision 1. Stamps affixed. When a tax obligor purchases, acquires,...

Section 297D.12 — All Assessments Are Jeopardy. - Subdivision 1. Assessment procedure. An assessment for a tax obligor...

Section 297D.13 — Confidential Nature Of Information. - Subdivision 1. Disclosure prohibited. Notwithstanding any law to the contrary,...