MINNESOTA STATUTES CHAPTER 297F

CIGARETTES AND TOBACCO TAXES

Table of Sections

Section

Headnote

297F.01

DEFINITIONS.

297F.02

ADMINISTRATION.

297F.03

LICENSES; CIGARETTE AND TOBACCO PRODUCTS DISTRIBUTOR AND SUBJOBBER.

297F.031

REGISTRATION REQUIREMENT.

297F.04

LICENSE SUSPENSION, CANCELLATION, NONRENEWAL, OR REVOCATION.

297F.05

RATES OF TAX; PERSONAL DEBT.

297F.06

EXEMPTIONS FROM TAX.

297F.07

SALES TO INDIAN TRIBES.

297F.08

CIGARETTE STAMPS.

297F.09

RETURNS; PAYMENT OF TAX.

297F.10

DEPOSIT OF PROCEEDS.

297F.11

INFORMATIONAL REPORTS; CIGARETTES.

297F.12

INFORMATIONAL REPORTS; TOBACCO PRODUCTS.

297F.13

REQUIRED RECORDS.

297F.14

REFUNDS.

297F.15

PHYSICAL INVENTORY; OFFSET.

297F.16

[Repealed, 2005 c 151 art 1 s 117]

297F.17

LIMITATIONS ON TIME FOR ASSESSMENT OF TAX.

297F.18

INTEREST.

297F.185

REVOCATION OF SALES AND USE TAX PERMITS.

297F.19

CIVIL PENALTIES.

297F.20

CRIMINAL PENALTIES.

297F.21

CONTRABAND.

297F.22

[Repealed, 2005 c 151 art 1 s 117]

297F.23

JUDICIAL REVIEW.

297F.24

FEE IN LIEU OF SETTLEMENT.

297F.25

CIGARETTE SALES TAX.

You May Be Due for a Refund

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