Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297G — Liquor Taxation

Section 297G.01 — Definitions. - Subdivision 1. Terms. For purposes of this chapter, the following...

Section 297G.02 — Administration. - Subdivision 1. Enforcement responsibility. The commissioners of public safety and...

Section 297G.03 — Distilled Spirits And Wine; Rate Of Tax. - Subdivision 1. General rate; distilled spirits and wine. The following...

Section 297G.031 — Farm Winery. - Farm wineries licensed under section 340A.315 shall be treated as...

Section 297G.032 — Microdistilleries. - A microdistillery, licensed under section 340A.301, is a wholesaler for...

Section 297G.04 — Fermented Malt Beverages; Rate Of Tax. - Subdivision 1. Tax imposed. The following excise tax is imposed...

Section 297G.05 — Use Tax; Rate Of Tax. - Subdivision 1. Wine and distilled spirits. A tax is imposed...

Section 297G.06 — Tax As Personal Debt. - The tax imposed by this chapter, and interest and penalties...

Section 297G.07 — Exemptions From Tax. - Subdivision 1. Exemptions. The following are not subject to the...

Section 297G.08 — Sales To Indian Tribes. - Subdivision 1. Wholesalers. A wholesaler may set aside the part...

Section 297G.09 — Returns; Payment Of Tax. - Subdivision 1. Monthly returns; manufacturers, wholesalers, brewers, or importers. On...

Section 297G.10 — Deposit Of Proceeds. - All tax revenues and other receipts payable to the state...

Section 297G.11 — Informational Reports. - The following persons shall file with the commissioner a monthly...

Section 297G.12 — Refunds. - Subdivision 1. Overpayment of tax. An overpayment of the tax...

Section 297G.13 — Inspection Rights. - The commissioner of public safety or the commissioner of revenue,...

Section 297G.14 — Physical Inventory. - Subdivision 1. [Repealed, 2005 c 151 art 1 s 117]...

Section 297G.16 — Statutes Of Limitations. - Subdivision 1. General rule. Except as otherwise provided in this...

Section 297G.17 — Interest. - Subdivision 1. Interest rate. When interest is required under this...

Section 297G.18 — Civil Penalties. - Subdivision 1. General rule. The commissioner may recover the amount...

Section 297G.19 — Criminal Penalties. - Subdivision 1. Penalties for failure to file or pay. (a)...

Section 297G.20 — Contraband. - Subdivision 1. Contraband defined. The following are declared to be...

Section 297G.22 — Judicial Review. - In lieu of an administrative appeal under this chapter, a...