CANNABIS AND CONTROLLED SUBSTANCES TAXES

Administration

Expenses, cannabis gross receipts taxes, Minn. Statutes 2024 295.81

Revenue Department, duties, Minn. Statutes 2024 297D.02

Assessments, Minn. Statutes 2024 297D.12

Bundled transactions, cannabis gross receipts taxes, Minn. Statutes 2024 295.81

Cannabis gross receipts taxes, Minn. Statutes 2024 295.81

Collection

Cannabis gross receipts taxes, Minn. Statutes 2024 295.81

Jeopardy collection, Minn. Statutes 2024 297D.12

Revenue Department, duties, Minn. Statutes 2024 297D.02, 297D.12

Credits

Taxes paid to other states, cannabis gross receipts taxes, Minn. Statutes 2024 295.81

Taxes paid to state or local governments, Minn. Statutes 2024 297D.085

Definitions, Minn. Statutes 2024 295.81, 297D.01

Delinquent taxes, cannabis gross receipts taxes, Minn. Statutes 2024 270C.726

Disclosure, Minn. Statutes 2024 297D.02, 297D.13

Electronic filing, cannabis gross receipts taxes, Minn. Statutes 2024 289A.33

Exemptions

Cannabis gross receipts taxes, Minn. Statutes 2024 295.81

Pharmacists, Minn. Statutes 2024 297D.06

Filing requirements, cannabis gross receipts taxes, Minn. Statutes 2024 289A.33

Indians, reservation sales of cannabis, sales and use taxes, exemptions, Minn. Statutes 2024 295.81

Local taxes, cannabis gross receipts taxes, Minn. Statutes 2024 295.82

Payment

Electronic filing requirements, cannabis gross receipts taxes, Minn. Statutes 2024 289A.33

Exemptions, Minn. Statutes 2024 297D.06

Forms, Minn. Statutes 2024 297D.02

Requirements, Minn. Statutes 2024 297D.02, 297D.04, 297D.11

Time, Minn. Statutes 2024 297D.11

Penalties (monetary), Minn. Statutes 2024 297D.09, 297D.12

Rate, Minn. Statutes 2024 297D.08

Reports about, tax forms, disclosure, Minn. Statutes 2024 297D.02, 297D.13

Returns

Cannabis gross receipts taxes, Minn. Statutes 2024 295.81

Tax forms, disclosure, Minn. Statutes 2024 297D.02, 297D.13

Returns, tax forms, disclosure, Minn. Statutes 2024 297D.02, 297D.13

Revenues, cannabis gross receipts taxes, Minn. Statutes 2024 295.81

Sourcing of sales, cannabis gross receipts taxes, Minn. Statutes 2024 295.81

Stamps, labels, or official indicia

Affixing, Minn. Statutes 2024 297D.11

Possession, use in criminal proceedings, Minn. Statutes 2024 297D.13

Price, Minn. Statutes 2024 297D.10

Purchase, Minn. Statutes 2024 297D.10

Requirements, Minn. Statutes 2024 297D.03, 297D.04

Sales without tax stamps, Minn. Statutes 2024 297D.09

Taxpayers, duties, Minn. Statutes 2024 297D.11

Statistics, publication, Minn. Statutes 2024 297D.13

Statutes of limitations, violations and penalties, Minn. Statutes 2024 297D.09

Tax forms, disclosure, Minn. Statutes 2024 297D.02, 297D.13

Tax notices, assessments, Minn. Statutes 2024 297D.12

Taxpayers

Assessment of tax, notice, Minn. Statutes 2024 297D.12

Burden of proof, Minn. Statutes 2024 297D.085, 297D.12

Exceptions, Minn. Statutes 2024 297D.06

Information supplied by, disclosure, Minn. Statutes 2024 297D.13

Not immune from criminal prosecution, Minn. Statutes 2024 297D.05

Payment, see same under this topic

Personal debt, cannabis gross receipts taxes, Minn. Statutes 2024 295.81

Possession of illegal cannabis or controlled substances, Minn. Statutes 2024 297D.04, 297D.09, 297D.11

Reports given, disclosure, Minn. Statutes 2024 297D.13

Service of process on, assessment of tax, Minn. Statutes 2024 297D.12

Stamps, labels, or official indicia, affixing, duties, Minn. Statutes 2024 297D.09, 297D.11

Violations and penalties

Cannabis gross receipts taxes, tax delinquencies, Minn. Statutes 2024 270C.726

Monetary penalties, Minn. Statutes 2024 297D.12