Subdivision 1. [Repealed, 2005 c 151 art 1 s 117]
Subd. 2. [Repealed, 2005 c 151 art 1 s 117]
Subd. 3. [Repealed, 2005 c 151 art 1 s 117]
Subd. 4. [Repealed, 2005 c 151 art 1 s 117]
Subd. 5. [Repealed, 2005 c 151 art 1 s 117]
Subd. 6. [Repealed, 2005 c 151 art 1 s 117]
Subd. 7. [Repealed, 2005 c 151 art 1 s 117]
Subd. 8. [Repealed, 2005 c 151 art 1 s 117]
Subd. 9. Physical inventory. The commissioner or the commissioner's authorized agents may, as considered necessary, require a manufacturer, wholesaler, or retailer to furnish a physical inventory of all wine and distilled spirits in stock. The inventory must contain the information that the commissioner requests and must be certified by an officer of the corporation.
1997 c 179 art 1 s 14
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.