Title Minnesota Statutes, Minnesota Statutes

297F.04 LICENSE SUSPENSION, CANCELLATION, NONRENEWAL, OR REVOCATION. § Subdivision 1.Powers of commissioner. The commissioner may revoke or suspend the license or licenses of any distributor or subjobber for violation of this chapter, any other act applicable to the sale of cigar…

297F.05 RATES OF TAX; PERSONAL DEBT. § Subdivision 1.Rates; cigarettes. A tax is imposed upon the sale of cigarettes in this state, upon having cigarettes in possession in this state with intent to sell, upon any person engaged in business as a distributor, and upon the use or st…

297F.06 EXEMPTIONS FROM TAX. § Subdivision 1.Federal laws. The tax imposed by this chapter does not apply with respect to any sale of cigarettes or tobacco products which under the Constitution and laws of the United States may not be subject to taxation by the state. § Subd. 2.U…

297F.07 SALES TO INDIAN TRIBES. § Subdivision 1.Wholesalers. A wholesaler may set aside the part of the wholesaler's cigarette and tobacco product stock necessary to make sales to the established governing body of an Indian tribe recognized by the United States Department of Inte…

297F.08 CIGARETTE STAMPS. § Subdivision 1.Stamp put on by distributor. Except as otherwise provided in this chapter, payment of the tax imposed by this chapter must be evidenced by stamps affixed to each package. Before delivering, or causing to be delivered, a package to any per…

297F.09 RETURNS; PAYMENT OF TAX. § Subdivision 1.Monthly return; cigarette distributor. On or before the 18th day of each calendar month, a distributor with a place of business in this state shall file a return with the commissioner showing the quantity of cigarettes manufactured…

297F.10 DEPOSIT OF PROCEEDS. § Subdivision 1.Tax and use tax on cigarettes. Revenue received from cigarette taxes, as well as related penalties, interest, license fees, and miscellaneous sources of revenue shall be deposited by the commissioner in the state treasury and credited …

297F.11 INFORMATIONAL REPORTS; CIGARETTES. § Subdivision 1.General rule. The following persons shall file with the commissioner a monthly informational report in the form and manner prescribed by the commissioner: (1) a distributor licensed to ship cigarettes into Minnesota; (2) …

297F.12 INFORMATIONAL REPORTS; TOBACCO PRODUCTS. § Subdivision 1.General rule. The transportation of tobacco products into this state by means other than common carrier must be reported to the commissioner within 30 days with the following exceptions: (1) transportation of not mo…

297F.13 REQUIRED RECORDS. § Subdivision 1.Cigarette distributor. (a) A distributor shall keep at each licensed place of business complete and accurate records for that place of business. The records must include: itemized invoices of cigarettes held, purchased, manufactured, or b…

297F.14 REFUNDS. § Subdivision 1.General right to refund. If cigarettes or tobacco products, upon which the tax imposed by this chapter has been reported and paid, are shipped or transported by the distributor to consumers to be consumed outside the state, or to retailers or subj…

297F.15 PHYSICAL INVENTORY; OFFSET. § Subdivision 1. [Repealed, 2005 c 151 art 1 s 117] § Subd. 2. [Repealed, 2005 c 151 art 1 s 117] § Subd. 3. [Repealed, 2005 c 151 art 1 s 117] § Subd. 4. [Repealed, 2005 c 151 art 1 s 117] § Subd. 5. [Repealed, 2005 c 151 art 1 s 117] § Subd. …

297F.17 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX. § Subdivision 1.General rule. Except as otherwise provided in this chapter, the amount of any tax due must be assessed within 3-1/2 years after a return is filed. § Subd. 2.Date of filing. For purposes of this chapter, a return f…

297F.18 INTEREST. § Subdivision 1.Interest rate. When interest is required under this section, interest is computed at the rate specified in section 270C.40. § Subd. 2.Late payment. If a tax under this chapter is not paid within the time named by law for payment, the unpaid tax b…

297F.185 REVOCATION OF SALES AND USE TAX PERMITS. (a) If a retailer purchases for resale from an unlicensed seller more than 20,000 cigarettes or $500 or more worth of tobacco products, the commissioner may revoke the person's sales and use tax permit as provided in section 270C.…

297F.19 CIVIL PENALTIES. § Subdivision 1.Civil action; general rule. The commissioner may recover the amount of any tax due and unpaid under this chapter, as well as interest, and any penalty in a civil action. The collection of the tax, interest, or penalty is not a bar to any p…

297F.20 CRIMINAL PENALTIES. § Subdivision 1.Penalties for failure to file or pay. (a) A person or consumer required to file a return, report, or other document with the commissioner who fails to do so is guilty of a misdemeanor. (b) A person or consumer required to pay or to coll…

297F.21 CONTRABAND. § Subdivision 1.Contraband defined. The following are declared to be contraband and therefore subject to civil and criminal penalties under this chapter: (a) Cigarette packages which do not have stamps affixed to them as provided in this chapter, including but…

297F.23 JUDICIAL REVIEW. In lieu of an administrative appeal under section 270C.35, a person aggrieved by an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days from the notice date of the order, appeal to the Tax Court in the manne…

297F.24 FEE IN LIEU OF SETTLEMENT. § Subdivision 1.Fee imposed. (a) A fee is imposed upon the sale of nonsettlement cigarettes in this state, upon having nonsettlement cigarettes in possession in this state with intent to sell, upon any person engaged in business as a distributor…

297F.25 CIGARETTE SALES TAX. § Subdivision 1.Imposition. (a) A tax is imposed on distributors on the sale of cigarettes by a cigarette distributor to a retailer or cigarette subjobber for resale in this state. The tax is equal to the combined tax rate under section 297A.62, multi…