2002 Minnesota Statutes

     325D.415 Cigarette distributor fees. 

    A cigarette distributor as defined in section 297F.01, 
 subdivision 4, shall pay to the commissioner an annual fee as 
 follows:  

    (1) a fee of $2,500 is due from those distributors whose 
 annual cigarette tax collections exceed $2,000,000; and 

    (2) a fee of $1,200 is due from those distributors whose 
 annual cigarette tax collections are $2,000,000 or less. 

    The annual fee must be paid by December 31 of each year.  
 The annual fee must be deposited into the general fund. 

    HIST: 1989 c 277 art 1 s 29; 1997 c 106 art 2 s 6; 1998 c 254 
 art 1 s 84; 2000 c 260 s 55; 1Sp2001 c 5 art 20 s 15