We Offer Counsel For Many Types
Of Tobacco Taxes
From pipe tobacco and cigars to cigarettes and roll-your-own, our professionals have the expertise you need.

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[Repealed, 2005 c 151 art 1 s 117]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[Repealed, 2005 c 151 art 1 s 117]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.

Your Consultation 
Is Free!

DECADES OF CPA & LEGAL EXPERIENCE
  • Please enter your first name.
  • Please enter your last name.
  • Please enter your phone number.
    This isn't a valid phone number.
  • Please enter your email address.
    This isn't a valid email address.
  • Please make a selection.
  • Please enter a message.