2005 Minnesota Statutes

CHAPTER 297F. Cigarettes and tobacco taxes

Table of Sections

Section	Headnote
297F.01	Definitions.
297F.02	Administration.
297F.03	Licenses; cigarette and tobacco products distributor and subjobber.
297F.031	Registration requirement.
297F.04	License suspension or revocation.
297F.05	Rates of tax; personal debt.
297F.06	Exemptions from tax.
297F.07	Sales to Indian tribes.
297F.08	Cigarette stamps.
297F.09	Returns; payment of tax.
297F.10	Deposit of proceeds.
297F.11	Informational reports; cigarettes.
297F.12	Informational reports; tobacco products.
297F.13	Required records.
297F.14	Refunds.
297F.15	Physical inventory; offset.
297F.16	[Repealed, 2005 c 151 art 1 s 117]
297F.17	Limitations on time for assessment of tax.
297F.18	Interest.
297F.185	Revocation of sales and use tax permits.
297F.19	Civil penalties.
297F.20	Criminal penalties.
297F.21	Contraband.
297F.22	[Repealed, 2005 c 151 art 1 s 117]
297F.23	Judicial review.
297F.24	Fee in lieu of settlement.
297F.25	Cigarette sales tax.