See also CIGARETTES; TOBACCO PRODUCTS
Abatement, monetary penalties, Minn. Statutes 2022 297F.19
Annual price survey, Minn. Statutes 2022 297F.25
Cigarette sales taxes, Minn. Statutes 2022 297F.25
Generally, Minn. Statutes 2022 297F.02
Amount due, cigarettes, based on stamps purchased during reporting period, Minn. Statutes 2022 297F.08
Appeals to Tax Court, Minn. Statutes 2022 297F.23
Additional assessments, interest, Minn. Statutes 2022 297F.18
Deficiency assessments, Minn. Statutes 2022 297F.09
Generally, Minn. Statutes 2022 297F.17
Procedure for, Minn. Statutes 2022 270C.56
Recovery, general rule, Minn. Statutes 2022 297F.19
Attorney fees, payment by Revenue Department, Minn. Statutes 2022 297F.02
Audits and examinations, Minn. Statutes 2022 297F.15
Bankruptcy, suspension of time, Minn. Statutes 2022 297F.17
Cigarette distributor fees, Minn. Statutes 2022 325D.415
Consumers, Minn. Statutes 2022 297F.09
Delivery sales, retailer collection and remittance of use tax, Minn. Statutes 2022 297F.05
Indian retailers, sales to nonqualified buyers, Minn. Statutes 2022 297F.07
Monetary penalties, Minn. Statutes 2022 297F.19
Not a bar to prosecution, Minn. Statutes 2022 297F.19
Out-of-state retailers, Minn. Statutes 2022 325F.781
Violations and penalties, Minn. Statutes 2022 297F.20
Contraband or vehicles used in violations of law, Minn. Statutes 2022 297F.21
Criminal offenses, statutes of limitations, Minn. Statutes 2022 297F.20
Conflict of laws, Management and Budget Department regulations, superseded, Minn. Statutes 2022 297F.08
Consumer use taxes, Minn. Statutes 2022 297F.25
Consumers, use tax, exemption, Minn. Rules 8120.3100
Contraband, Minn. Statutes 2022 297F.21
Credits, sales outside of Minnesota, Minn. Rules 8120.5200
Credits, Minn. Statutes 2022 297F.14
Defeat, monetary penalties, Minn. Statutes 2022 297F.19
Contraband, Minn. Statutes 2022 297F.21
Generally, Minn. Statutes 2022 297F.01
Delinquent taxes, border city development zones, tax incentives, disqualification, Minn. Statutes 2022 469.1733
Delivery sales, Minn. Statutes 2022 297F.05, 2022 325F.781
Enforcement of law, Minn. Statutes 2022 297F.02
Entities subject to tax, governmental entities engaged in purchase or sale of cigarettes or tobacco products, Minn. Statutes 2022 297F.05
Evasion, monetary penalties, Minn. Statutes 2022 297F.19
Evidence, Minn. Statutes 2022 297F.17
Exemptions, use tax exemption, Minn. Rules 8120.3100
Exemptions, Minn. Statutes 2022 297A.67, 2022 297F.06
Interest, Minn. Statutes 2022 297F.18
Payment, due date, Minn. Statutes 2022 297F.09
Returns, filing, Minn. Statutes 2022 297F.09
Written agreements, Minn. Statutes 2022 297F.17
Federal tax changes, notice to Revenue Department, Minn. Statutes 2022 297F.17
Forms, informational reports, Minn. Rules 8120.5200
Generally, Minn. Statutes 2022 297F.01 to 2022 297F.25
Generally, Minn. Rules 8120.0300 to 8120.5200
Consumers, Minn. Statutes 2022 297F.09
Revenue Department, powers, Minn. Statutes 2022 297F.02
Imposition of tax, tobacco products, Minn. Rules 8120.4000, 8120.4100
Imposition of tax, Minn. Statutes 2022 297F.05, 2022 297F.25
Indictments, criminal offenses, statutes of limitations, Minn. Statutes 2022 297F.20
Informational reports, Minn. Statutes 2022 297F.11, 2022 297F.12, 2022 297F.20
Informational reports, Minn. Rules 8120.5200
Injunctions, distributors, noncompliance with law, Minn. Statutes 2022 297F.02
Consumers, Minn. Statutes 2022 297F.09
Generally, Minn. Statutes 2022 297F.18
Lawsuits, Minn. Statutes 2022 297F.19
Payment of, Minn. Statutes 2022 297F.09, 2022 297F.10
Personal debt, Minn. Statutes 2022 297F.05
Investigations, Revenue Department, duties and powers, Minn. Statutes 2022 297F.02
Judgments, interest, Minn. Statutes 2022 297F.18
Civil actions, recovery of interest and penalties, Minn. Statutes 2022 297F.19
Contraband or vehicles used in violations of law, Minn. Statutes 2022 297F.21
Refund claims, false or fraudulent, Minn. Statutes 2022 297F.17
Returns, Minn. Statutes 2022 297F.17
Statutes of limitations, Minn. Statutes 2022 297F.17
Tax liability, right of contribution, Minn. Statutes 2022 270C.56
Liens, payment after sale of contraband or vehicles used in violations, Minn. Statutes 2022 297F.21
Mosquito research funding, contingency, Minn. Statutes 2022 144.95
Offsets against, Minn. Statutes 2022 297F.14
Orders, appeals, Minn. Statutes 2022 297F.23
Overpayment, Minn. Statutes 2022 297F.14
Cigarette sales taxes, Minn. Statutes 2022 297F.25
Cigarette stamps as evidence, Minn. Statutes 2022 297F.08
Delivery sales, retailer collection and remittance of use tax, Minn. Statutes 2022 297F.05
Generally, Minn. Statutes 2022 297F.09
Indian retailers, sales to nonqualified buyers, Minn. Statutes 2022 297F.07
Late payments, interest, Minn. Statutes 2022 297F.18
Violations and penalties, Minn. Statutes 2022 297F.19, 2022 297F.20
Consumers, Minn. Statutes 2022 297F.09
Generally, Minn. Statutes 2022 297F.19
Interest, Minn. Statutes 2022 297F.18
Payment of, Minn. Statutes 2022 297F.10, 2022 297F.19
Personal debt, Minn. Statutes 2022 297F.05
Rate, Minn. Statutes 2022 297F.18
Protests, consumers, Minn. Statutes 2022 297F.09
Rates, Minn. Statutes 2022 297F.05
Bad debts, Minn. Statutes 2022 297F.17
Cigarette stamp refunds, uncanceled stamps, Minn. Statutes 2022 297F.08
Claims, Minn. Statutes 2022 297F.17
Erroneous refunds, Minn. Statutes 2022 297F.18
Generally, Minn. Statutes 2022 297F.14
Repeated failure to pay taxes, penalties, appeals, Minn. Rules 8175.0100
Informational reports, Minn. Statutes 2022 297F.11, 2022 297F.12, 2022 297F.20
Out-of-state retailers, Minn. Statutes 2022 297F.09
Reports about, Minn. Rules 8120.5200
Cigarette sales taxes, Minn. Statutes 2022 297F.25
Filing, Minn. Statutes 2022 297F.09, 2022 297F.17
Filing violations, false statements, or fraud, Minn. Statutes 2022 297F.17, 2022 297F.19, 2022 297F.20
Generally, Minn. Statutes 2022 297F.09
Omission in excess of 25 percent, assessments, lawsuits, Minn. Statutes 2022 297F.17
Revenues, depositing, Minn. Statutes 2022 297F.10, 2022 297F.25
Sales and use taxes, exemptions, Minn. Statutes 2022 297A.67
Credits, Minn. Rules 8120.1000, 8120.1200
Damaged stamps, credit for, Minn. Rules 8120.1000
Denomination, Minn. Rules 8120.0600
Payment, Minn. Rules 8120.0600
Purchase, Minn. Rules 8120.0600
Refunds, discontinuation of business, Minn. Rules 8120.1200
Stamped and unstamped packages, commingling, Minn. Rules 8120.0400
Unaffixed stamps, inventory, Minn. Rules 8120.1900
Unstamped packages, shipping or transporting, Minn. Rules 8120.0300
Generally, Minn. Statutes 2022 297F.17
Indictments or complaints, criminal offenses, Minn. Statutes 2022 297F.20
Buyers or possessors of unstamped or untaxed goods, Minn. Statutes 2022 297F.07
Claims for refunds, Minn. Statutes 2022 270C.56
Distributors of free cigarette packages, Minn. Statutes 2022 297F.05
Governmental entities engaged in purchase or sale of cigarettes or tobacco products, Minn. Statutes 2022 297F.05
Indian retailers, sales to nonqualified buyers, violations, Minn. Statutes 2022 297F.07
Lawsuits, right of contribution, Minn. Statutes 2022 270C.56
Liability exceeding 120,000 dollars, accelerated payments, Minn. Statutes 2022 297F.09
Personal debt, Minn. Statutes 2022 297F.05
Personal liability, Minn. Statutes 2022 270C.56
Tobacco products distributors, Minn. Rules 8120.4100
Tobacco products manufacturers, Minn. Rules 8120.4000
Tax notices, Minn. Statutes 2022 297F.17
Tax stamps, see Stamps and stamping under CIGARETTES
Taxpayers, Minn. Statutes 2022 297F.17
Generally, Minn. Statutes 2022 297F.06
Tobacco products, Minn. Statutes 2022 297F.05, 2022 297F.06
Use taxes, cigarette use tax, exemption, consumers, monthly use, Minn. Rules 8120.3100
Criminal penalties additional to civil penalties, Minn. Statutes 2022 297F.20
Distributors, noncompliance, injunctions, Minn. Statutes 2022 297F.02
Payment violations, penalties, Minn. Statutes 2022 297F.19, 2022 297F.20
Refund claims, false or fraudulent, assessments, lawsuits, Minn. Statutes 2022 297F.17
Reports, filing violations, penalties, Minn. Statutes 2022 297F.19, 2022 297F.20
Retailers, Indian tribes, seizure of stock, Minn. Statutes 2022 297F.07
Returns, filing violations, false statements, or fraud, Minn. Statutes 2022 297F.17, 2022 297F.19, 2022 297F.20
Violations, generally, Minn. Statutes 2022 297F.20
Offense severity, Court Rules Sent 5.A, Sent 5.B
Waivers, tobacco products, credits, out-of-state sales and returns, destruction of damaged goods, Minn. Rules 8120.5200
Writing, extension agreements, Minn. Statutes 2022 297F.17