A cigarette distributor as defined in section 297F.01, subdivision 4, shall pay to the commissioner an annual fee as follows:
(1) a fee of $2,500 is due from those distributors whose annual cigarette tax collections exceed $2,000,000; and
(2) a fee of $1,200 is due from those distributors whose annual cigarette tax collections are $2,000,000 or less.
The annual fee must be paid by December 31 of each year. The annual fee must be deposited into the general fund.
1989 c 277 art 1 s 29; 1997 c 106 art 2 s 6; 1998 c 254 art 1 s 84; 2000 c 260 s 55; 1Sp2001 c 5 art 20 s 15
Structure Minnesota Statutes
Chapters 324 - 341 — Trade Regulations, Consumer Protection
Chapter 325D — Restraint Of Trade
Section 325D.01 — Definitions.
Section 325D.02 — Application.
Section 325D.03 — Discrimination Unlawful.
Section 325D.04 — Selling Below Cost Forbidden.
Section 325D.05 — Bankrupt Sales Not To Be Considered In Fixing Costs.
Section 325D.06 — Inapplicable Sales.
Section 325D.07 — Remedies Cumulative.
Section 325D.071 — Violations; Penalties.
Section 325D.072 — Injunctive Relief.
Section 325D.09 — Unlawful Trade Practices.
Section 325D.10 — Definitions.
Section 325D.11 — Certain Unlawful Trade Practices.
Section 325D.12 — Retailers Not To Misrepresent Nature Of Business.
Section 325D.13 — Quality, Misrepresented.
Section 325D.14 — Employer Not To Dispose Of Other Than Own Products.
Section 325D.15 — Violations; Restraining Orders.
Section 325D.16 — Application.
Section 325D.30 — Minnesota Unfair Cigarette Sales Act; Findings And Policy.
Section 325D.32 — Definitions.
Section 325D.33 — Sales At Less Than Cost; Penalty.
Section 325D.34 — Combination Sales.
Section 325D.35 — Sales By A Wholesaler To A Wholesaler.
Section 325D.36 — Sales Exceptions.
Section 325D.37 — Transactions Permitted To Meet Lawful Competition.
Section 325D.371 — Publication Of Cigarette Prices.
Section 325D.38 — Admissible Evidence.
Section 325D.39 — Sales Outside Ordinary Channels Of Business; Effect.
Section 325D.405 — Investigations.
Section 325D.415 — Cigarette Distributor Fees.
Section 325D.42 — Partial Unconstitutionality.
Section 325D.421 — Unlawful Cigarette Trade Practices.
Section 325D.43 — Definitions.
Section 325D.44 — Deceptive Trade Practices.
Section 325D.46 — Application.
Section 325D.47 — Uniformity Of Application And Construction.
Section 325D.50 — Definitions.
Section 325D.51 — Unreasonable Restraint Of Trade Or Commerce.
Section 325D.52 — Establishment, Maintenance, Or Use Of Monopoly Power.
Section 325D.53 — Prohibited Contracts, Combinations, And Conspiracies.
Section 325D.54 — Scope Of Act.
Section 325D.56 — Penalties For Violation.
Section 325D.58 — Injunctive Relief.
Section 325D.59 — Authority Of The Attorney General.
Section 325D.60 — Forfeiture Of Charter Rights And Privilege To Do Business.
Section 325D.62 — Judgment In Favor Of State As Prima Facie Evidence.
Section 325D.63 — Notification Of Civil Action.
Section 325D.64 — Statute Of Limitations.
Section 325D.66 — Action Not Barred As Affecting Or Involving Interstate Or Foreign Commerce.
Section 325D.68 — Monopolization Of Food Products.
Section 325D.71 — Unlawful Gasoline Sales.
Section 325D.72 — Bad Faith Assertions Of Patent Infringement.