Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297F — Cigarettes And Tobacco Taxes

Section 297F.01 — Definitions. - Subdivision 1. Applicability. Unless the language or context clearly indicates...

Section 297F.02 — Administration. - Subdivision 1. Duties of commissioner. The commissioner shall enforce the...

Section 297F.03 — Licenses; Cigarette And Tobacco Products Distributor And Subjobber. - Subdivision 1. Selling without license illegal. No person shall engage...

Section 297F.031 — Registration Requirement. - Prior to making delivery sales, an out-of-state retailer must file...

Section 297F.04 — License Suspension, Cancellation, Nonrenewal, Or Revocation. - Subdivision 1. Powers of commissioner. The commissioner may revoke or...

Section 297F.05 — Rates Of Tax; Personal Debt. - Subdivision 1. Rates; cigarettes. A tax is imposed upon the...

Section 297F.06 — Exemptions From Tax. - Subdivision 1. Federal laws. The tax imposed by this chapter...

Section 297F.07 — Sales To Indian Tribes. - Subdivision 1. Wholesalers. A wholesaler may set aside the part...

Section 297F.08 — Cigarette Stamps. - Subdivision 1. Stamp put on by distributor. Except as otherwise...

Section 297F.09 — Returns; Payment Of Tax. - Subdivision 1. Monthly return; cigarette distributor. On or before the...

Section 297F.10 — Deposit Of Proceeds. - Subdivision 1. Tax and use tax on cigarettes. Revenue received...

Section 297F.11 — Informational Reports; Cigarettes. - Subdivision 1. General rule. The following persons shall file with...

Section 297F.12 — Informational Reports; Tobacco Products. - Subdivision 1. General rule. The transportation of tobacco products into...

Section 297F.13 — Required Records. - Subdivision 1. Cigarette distributor. (a) A distributor shall keep at...

Section 297F.14 — Refunds. - Subdivision 1. General right to refund. If cigarettes or tobacco...

Section 297F.15 — Physical Inventory; Offset. - Subdivision 1. [Repealed, 2005 c 151 art 1 s 117]...

Section 297F.17 — Limitations On Time For Assessment Of Tax. - Subdivision 1. General rule. Except as otherwise provided in this...

Section 297F.18 — Interest. - Subdivision 1. Interest rate. When interest is required under this...

Section 297F.185 — Revocation Of Sales And Use Tax Permits. - (a) If a retailer purchases for resale from an unlicensed...

Section 297F.19 — Civil Penalties. - Subdivision 1. Civil action; general rule. The commissioner may recover...

Section 297F.20 — Criminal Penalties. - Subdivision 1. Penalties for failure to file or pay. (a)...

Section 297F.21 — Contraband. - Subdivision 1. Contraband defined. The following are declared to be...

Section 297F.23 — Judicial Review. - In lieu of an administrative appeal under section 270C.35, a...

Section 297F.24 — Fee In Lieu Of Settlement. - Subdivision 1. Fee imposed. (a) A fee is imposed upon...

Section 297F.25 — Cigarette Sales Tax. - Subdivision 1. Imposition. (a) A tax is imposed on distributors...