CIGARETTE AND TOBACCO PRODUCTS TAXES

See also CIGARETTES; TOBACCO PRODUCTS

Abatement, monetary penalties, Minn. Statutes 2024 297F.19

Administration, generally

Annual price survey, Minn. Statutes 2024 297F.25

Cigarette sales taxes, Minn. Statutes 2024 297F.25

Generally, Minn. Statutes 2024 297F.02

Amount due, cigarettes, based on stamps purchased during reporting period, Minn. Statutes 2024 297F.08

Appeals to Tax Court, Minn. Statutes 2024 297F.23

Assessments

Additional assessments, interest, Minn. Statutes 2024 297F.18

Deficiency assessments, Minn. Statutes 2024 297F.09

Generally, Minn. Statutes 2024 297F.17

Procedure for, Minn. Statutes 2024 270C.56

Recovery, general rule, Minn. Statutes 2024 297F.19

Attorney fees, payment by Revenue Department, Minn. Statutes 2024 297F.02

Audits and examinations, Minn. Statutes 2024 297F.15

Collection

Bankruptcy, suspension of time, Minn. Statutes 2024 297F.17

Cigarette distributor fees, Minn. Statutes 2024 325D.415

Consumers, Minn. Statutes 2024 297F.09

Delivery sales, retailer collection and remittance of use tax, Minn. Statutes 2024 297F.05

Indian retailers, sales to nonqualified buyers, Minn. Statutes 2024 297F.07

Monetary penalties, Minn. Statutes 2024 297F.19

Not a bar to prosecution, Minn. Statutes 2024 297F.19

Out-of-state retailers, Minn. Statutes 2024 325F.781

Violations and penalties, Minn. Statutes 2024 297F.20

Complaints

Contraband or vehicles used in violations of law, Minn. Statutes 2024 297F.21

Criminal offenses, statutes of limitations, Minn. Statutes 2024 297F.20

Conflict of laws, Management and Budget Department regulations, superseded, Minn. Statutes 2024 297F.08

Consumer use taxes, Minn. Statutes 2024 297F.25

Consumers, use tax, exemption, Minn. Rules 8120.3100

Contraband, Minn. Statutes 2024 297F.21

Credits, Minn. Statutes 2024 297F.14

Credits, sales outside of Minnesota, Minn. Rules 8120.5200

Defeat, monetary penalties, Minn. Statutes 2024 297F.19

Definitions

Contraband, Minn. Statutes 2024 297F.21

Generally, Minn. Statutes 2024 297F.01

Delinquent taxes, border city development zones, tax incentives, disqualification, Minn. Statutes 2024 469.1733

Delivery sales, Minn. Statutes 2024 297F.05, 325F.781

Enforcement of law, Minn. Statutes 2024 297F.02

Entities subject to tax, governmental entities engaged in purchase or sale of cigarettes or tobacco products, Minn. Statutes 2024 297F.05

Evasion, monetary penalties, Minn. Statutes 2024 297F.19

Evidence, Minn. Statutes 2024 297F.17

Exemptions, Minn. Statutes 2024 297A.67, 297F.06

Exemptions, use tax exemption, Minn. Rules 8120.3100

Extensions

Interest, Minn. Statutes 2024 297F.18

Payment, due date, Minn. Statutes 2024 297F.09

Returns, filing, Minn. Statutes 2024 297F.09

Written agreements, Minn. Statutes 2024 297F.17

Federal tax changes, notice to Revenue Department, Minn. Statutes 2024 297F.17

Forms, informational reports, Minn. Rules 8120.5200

Generally, Minn. Statutes 2024 297F.01 to 297F.25, Minn. Rules 8120.0300 to 8120.5200

Hearings

Consumers, Minn. Statutes 2024 297F.09

Revenue Department, powers, Minn. Statutes 2024 297F.02

Imposition of tax, Minn. Statutes 2024 297F.05, 297F.25

Imposition of tax, tobacco products, Minn. Rules 8120.4000, 8120.4100

Indictments, criminal offenses, statutes of limitations, Minn. Statutes 2024 297F.20

Informational reports, Minn. Statutes 2024 297F.11, 297F.12, 297F.20, Minn. Rules 8120.5200

Injunctions, distributors, noncompliance with law, Minn. Statutes 2024 297F.02

Interest

Consumers, Minn. Statutes 2024 297F.09

Generally, Minn. Statutes 2024 297F.18

Lawsuits, Minn. Statutes 2024 297F.19

Payment of, Minn. Statutes 2024 297F.09, 297F.10

Personal debt, Minn. Statutes 2024 297F.05

Investigations, Revenue Department, duties and powers, Minn. Statutes 2024 297F.02

Judgments, interest, Minn. Statutes 2024 297F.18

Lawsuits

Civil actions, recovery of interest and penalties, Minn. Statutes 2024 297F.19

Contraband or vehicles used in violations of law, Minn. Statutes 2024 297F.21

Refund claims, false or fraudulent, Minn. Statutes 2024 297F.17

Returns, Minn. Statutes 2024 297F.17

Statutes of limitations, Minn. Statutes 2024 297F.17

Tax liability, right of contribution, Minn. Statutes 2024 270C.56

Liens, payment after sale of contraband or vehicles used in violations, Minn. Statutes 2024 297F.21

Mosquito research funding, contingency, Minn. Statutes 2024 144.95

Offsets against, Minn. Statutes 2024 297F.14

Orders, appeals, Minn. Statutes 2024 297F.23

Overpayment, Minn. Statutes 2024 297F.14

Payment

Cigarette sales taxes, Minn. Statutes 2024 297F.25

Cigarette stamps as evidence, Minn. Statutes 2024 297F.08

Delivery sales, retailer collection and remittance of use tax, Minn. Statutes 2024 297F.05

Generally, Minn. Statutes 2024 297F.09

Indian retailers, sales to nonqualified buyers, Minn. Statutes 2024 297F.07

Late payments, interest, Minn. Statutes 2024 297F.18

Violations and penalties, Minn. Statutes 2024 297F.19, 297F.20

Penalties (monetary)

Consumers, Minn. Statutes 2024 297F.09

Generally, Minn. Statutes 2024 297F.19

Interest, Minn. Statutes 2024 297F.18

Payment of, Minn. Statutes 2024 297F.10, 297F.19

Personal debt, Minn. Statutes 2024 297F.05

Rate, Minn. Statutes 2024 297F.18

Protests, consumers, Minn. Statutes 2024 297F.09

Rates, Minn. Statutes 2024 297F.05

Refunds

Bad debts, Minn. Statutes 2024 297F.17

Cigarette stamp refunds, uncanceled stamps, Minn. Statutes 2024 297F.08

Claims, Minn. Statutes 2024 297F.17

Erroneous refunds, Minn. Statutes 2024 297F.18

Generally, Minn. Statutes 2024 297F.14

Repeated failure to pay taxes, penalties, appeals, Minn. Rules 8175.0100

Reports about, Minn. Rules 8120.5200

Informational reports, Minn. Statutes 2024 297F.11, 297F.12, 297F.20

Out-of-state retailers, Minn. Statutes 2024 297F.09

Returns

Cigarette sales taxes, Minn. Statutes 2024 297F.25

Filing, Minn. Statutes 2024 297F.09, 297F.17

Filing violations, false statements, or fraud, Minn. Statutes 2024 297F.17, 297F.19, 297F.20

Generally, Minn. Statutes 2024 297F.09

Omission in excess of 25 percent, assessments, lawsuits, Minn. Statutes 2024 297F.17

Revenues, depositing, Minn. Statutes 2024 297F.10, 297F.25

Sales and use taxes, exemptions, Minn. Statutes 2024 297A.67

Stamps

Credits, Minn. Rules 8120.1000, 8120.1200

Damaged stamps, credit for, Minn. Rules 8120.1000

Denomination, Minn. Rules 8120.0600

Payment, Minn. Rules 8120.0600

Purchase, Minn. Rules 8120.0600

Refunds, discontinuation of business, Minn. Rules 8120.1200

Stamped and unstamped packages, commingling, Minn. Rules 8120.0400

Unaffixed stamps, inventory, Minn. Rules 8120.1900

Unstamped packages, shipping or transporting, Minn. Rules 8120.0300

Statutes of limitations

Generally, Minn. Statutes 2024 297F.17

Indictments or complaints, criminal offenses, Minn. Statutes 2024 297F.20

Tax liability

Buyers or possessors of unstamped or untaxed goods, Minn. Statutes 2024 297F.07

Claims for refunds, Minn. Statutes 2024 270C.56

Distributors of free cigarette packages, Minn. Statutes 2024 297F.05

Governmental entities engaged in purchase or sale of cigarettes or tobacco products, Minn. Statutes 2024 297F.05

Indian retailers, sales to nonqualified buyers, violations, Minn. Statutes 2024 297F.07

Lawsuits, right of contribution, Minn. Statutes 2024 270C.56

Liability exceeding 120,000 dollars, accelerated payments, Minn. Statutes 2024 297F.09

Personal debt, Minn. Statutes 2024 297F.05

Personal liability, Minn. Statutes 2024 270C.56

Tobacco products distributors, Minn. Rules 8120.4100

Tobacco products manufacturers, Minn. Rules 8120.4000

Tax notices, Minn. Statutes 2024 297F.17

Tax stamps, see Stamps and stamping under CIGARETTES

Taxpayers, Minn. Statutes 2024 297F.17

Use tax

Generally, Minn. Statutes 2024 297F.06

Tobacco products, Minn. Statutes 2024 297F.05, 297F.06

Use taxes, cigarette use tax, exemption, consumers, monthly use, Minn. Rules 8120.3100

Violations and penalties

Criminal penalties additional to civil penalties, Minn. Statutes 2024 297F.20

Distributors, noncompliance, injunctions, Minn. Statutes 2024 297F.02

Payment violations, penalties, Minn. Statutes 2024 297F.19, 297F.20

Refund claims, false or fraudulent, assessments, lawsuits, Minn. Statutes 2024 297F.17

Reports, filing violations, penalties, Minn. Statutes 2024 297F.19, 297F.20

Retailers, Indian tribes, seizure of stock, Minn. Statutes 2024 297F.07

Returns, filing violations, false statements, or fraud, Minn. Statutes 2024 297F.17, 297F.19, 297F.20

Violations, generally, Minn. Statutes 2024 297F.20

Waivers, tobacco products, credits, out-of-state sales and returns, destruction of damaged goods, Minn. Rules 8120.5200

Writing, extension agreements, Minn. Statutes 2024 297F.17