The commissioner of public safety or the commissioner of revenue, or their duly authorized employees, may, at any reasonable time, without notice and without a search warrant, enter in and upon a licensed premises, and examine the books, papers, and records of a brewer, manufacturer, wholesaler, or retailer for the purpose of determining whether the excise tax has been paid, and may in addition inspect any premises where fermented malt beverages are manufactured, sold, offered for sale, possessed, or stored for the purpose of determining whether the party is in full compliance with the provisions of this chapter.
1997 c 179 art 1 s 13
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297G — Liquor Taxation
Section 297G.01 — Definitions.
Section 297G.02 — Administration.
Section 297G.03 — Distilled Spirits And Wine; Rate Of Tax.
Section 297G.031 — Farm Winery.
Section 297G.032 — Microdistilleries.
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.10 — Deposit Of Proceeds.
Section 297G.11 — Informational Reports.
Section 297G.13 — Inspection Rights.
Section 297G.14 — Physical Inventory.
Section 297G.16 — Statutes Of Limitations.
Section 297G.18 — Civil Penalties.