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. |
| Section | Headnote |
|---|---|
| 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| 297F.16 | [Repealed, 2005 c 151 art 1 s 117] |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| 297F.22 | [Repealed, 2005 c 151 art 1 s 117] |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. |
