1998 Minnesota Statutes

     297G.09 Returns; payment of tax. 

    Subdivision 1.    Monthly returns; manufacturers, 
 wholesalers, brewers, or importers.  On or before the 18th day 
 of each calendar month following the month in which a licensed 
 manufacturer or wholesaler first sells wine and distilled 
 spirits within the state, or a brewer or importer first sells or 
 imports fermented malt beverages, or a wholesaler knowingly 
 acquires title to or possession of untaxed fermented malt 
 beverages, the licensed manufacturer, wholesaler, brewer, or 
 importer liable for the excise tax must file a return with the 
 commissioner, and in addition must keep records and render 
 reports as required by the commissioner.  Returns must be made 
 in a form and manner prescribed by the commissioner, and must 
 contain any other information required by the commissioner.  
 Returns must be accompanied by a remittance for the full unpaid 
 tax liability.  Returns must be filed regardless of whether a 
 tax is due. 

    Subd. 2.    Monthly use tax returns; consumers.  On or 
 before the 18th day of each calendar month, a consumer who has 
 acquired title to or possession of wine, distilled spirits, or 
 fermented malt beverages for use or storage in this state, upon 
 which wine, distilled spirits, or fermented malt beverages the 
 tax imposed by this chapter has not been paid, shall file a 
 return with the commissioner in the month following the month in 
 which the consumer obtains title to or possession of the wine, 
 distilled spirits, or fermented malt beverages.  Returns must be 
 made in a form and manner prescribed by the commissioner and 
 must contain any other information required by the commissioner. 
 Returns must be accompanied by a remittance for the full unpaid 
 tax liability. 

    Subd. 3.    Common carrier returns.  A common carrier 
 engaged in interstate transportation of passengers must file 
 monthly reports together with the tax payment on the sale of 
 alcoholic beverages sold in Minnesota.  The report and payment 
 must be filed by the 18th day of the month following the month 
 in which the sale took place.  A common carrier is permitted to 
 use a formula for the allocation of the total sales of alcoholic 
 beverages among states on the basis of passenger miles in each 
 state or some other method of allocation if written approval is 
 received from the commissioner. 

    Subd. 4.    Extensions.  When in the commissioner's 
 judgment, good cause exists, the commissioner may extend the 
 time for filing liquor tax returns for not more than six 
 months.  The commissioner may require the taxpayer to file a 
 tentative return when the regularly required return is due, and 
 pay a tax on the basis of the tentative return at the times 
 required for the payment of taxes on the basis of the regularly 
 required return. 

    Subd. 5.    Accelerated tax payment; penalty.  A person 
 liable for tax under this chapter having a liability of $120,000 
 or more during a fiscal year ending June 30, shall remit the 
 June liability for the next year in the following manner: 

    (a) Two business days before June 30 of the year, the 
 taxpayer shall remit the actual May liability and 75 percent of 
 the estimated June liability to the commissioner and file the 
 return in the form and manner prescribed by the commissioner. 

    (b) On or before August 18 of the year, the taxpayer shall 
 submit a return showing the actual June liability and pay any 
 additional amount of tax not remitted in June.  A penalty is 
 imposed equal to ten percent of the amount of June liability 
 required to be paid in June less the amount remitted in June.  
 However, the penalty is not imposed if the amount remitted in 
 June equals the lesser of: 

    (1) 70 percent of the actual June liability; or 

    (2) 75 percent of the preceding May liability. 

    Subd. 6.    Electronic funds transfer.  A licensed 
 brewer, importer, or wholesaler having an excise tax liability 
 of $120,000 or more during a fiscal year ending June 30 must 
 remit all excise tax liabilities in the subsequent calendar year 
 by means of a funds transfer as defined in section 336.4A-104, 
 paragraph (a).  The funds transfer payment date, as defined in 
 section 336.4A-401, must be on or before the date the excise tax 
 is due.  If the date the excise tax is due is not a funds 
 transfer business day, as defined in section 336.4A-105, 
 paragraph (a), clause (4), the payment date must be on or before 
 the funds transfer business day next following the date the 
 excise tax is due. 

    Subd. 7.    Order payments credited.  All payments 
 received may, in the discretion of the commissioner, be credited 
 first to the oldest liability not secured by a judgment or lien, 
 but in all cases must be credited first to penalties, next to 
 interest, and then to the tax due. 

    Subd. 8.    Interest.  The amount of tax not timely 
 paid, together with any penalty imposed by this chapter, bears 
 interest at the rate specified in section 270.75 from the time 
 the tax should have been paid until paid.  Any interest and 
 penalty is added to the tax and collected as a part of it. 

    HIST: 1997 c 179 art 1 s 9