2002 Minnesota Statutes

CHAPTER 297G. Liquor taxation

Table of Sections

Section	Headnote
297G.01	Definitions.
297G.02	Administration.
297G.03	Distilled spirits and wine; rate of tax.
297G.04	Fermented malt beverages; rate of tax.
297G.05	Use tax; rate of tax.
297G.06	Tax as personal debt.
297G.07	Exemptions from tax.
297G.08	Sales to Indian tribes.
297G.09	Returns; payment of tax.
297G.10	Deposit of proceeds.
297G.11	Informational reports.
297G.12	Refunds.
297G.13	Inspection rights.
297G.14	Examinations and audits.
297G.15	Assessments.
297G.16	Statutes of limitations.
297G.17	Interest.
297G.18	Civil penalties.
297G.19	Criminal penalties.
297G.20	Contraband.
297G.21	Administrative review.
297G.22	Judicial review.