Title Minnesota Statutes, Minnesota Statutes

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…

297G.01 DEFINITIONS. § Subdivision 1.Terms. For purposes of this chapter, the following terms have the meanings given them unless the language or context clearly indicates that a different meaning is intended. § Subd. 2.Alcoholic beverage. "Alcoholic beverage" is any beverage con…

297G.02 ADMINISTRATION. § Subdivision 1.Enforcement responsibility. The commissioners of public safety and revenue shall enforce and administer the provisions of this chapter. § Subd. 2.Nonapplicability. This chapter does not apply to: (1) medicines intended for therapeutic purpo…

297G.03 DISTILLED SPIRITS AND WINE; RATE OF TAX. § Subdivision 1.General rate; distilled spirits and wine. The following excise tax is imposed on all distilled spirits and wine manufactured, imported, sold, or possessed in this state: Standard Metric (a) Distilled spirits, liqueu…

297G.031 FARM WINERY. Farm wineries licensed under section 340A.315 shall be treated as wholesalers for the excise tax imposed on certain wines. Tax payments and returns are required in relation to samples given and in relation to the sale of wine on the farm winery premises perm…

297G.032 MICRODISTILLERIES. A microdistillery, licensed under section 340A.301, is a wholesaler for purposes of the excise tax imposed on distilled spirits given by the microdistillery as samples or sold in cocktail rooms permitted under chapter 340A. Returns must be made in a fo…

297G.04 FERMENTED MALT BEVERAGES; RATE OF TAX. § Subdivision 1.Tax imposed. The following excise tax is imposed on all fermented malt beverages that are imported, directly or indirectly sold, or possessed in this state: (1) on fermented malt beverages containing not more than 3.2…

297G.05 USE TAX; RATE OF TAX. § Subdivision 1.Wine and distilled spirits. A tax is imposed on the use or storage by consumers of wine and distilled spirits in this state, and on such consumers, at the rates specified in section 297G.03, subdivision 1. § Subd. 2.Fermented malt bev…

297G.06 TAX AS PERSONAL DEBT. The tax imposed by this chapter, and interest and penalties imposed with respect to it, is a personal debt of the person required to file a return from the time the liability for it arises, regardless of when the time for payment of the liability occ…

297G.07 EXEMPTIONS FROM TAX. § Subdivision 1.Exemptions. The following are not subject to the excise tax: (1) Sales by a manufacturer, brewer, or wholesaler for shipment outside the state in interstate commerce. (2) Alcoholic beverages sold or transferred between Minnesota wholes…

297G.08 SALES TO INDIAN TRIBES. § Subdivision 1.Wholesalers. A wholesaler may set aside the part of the wholesaler's stock necessary to make sales to the established governing body of an Indian tribe recognized by the United States Department of the Interior, without paying the t…

297G.09 RETURNS; PAYMENT OF TAX. § Subdivision 1.Monthly returns; manufacturers, wholesalers, brewers, or importers. On or before the 18th day of each calendar month following the month in which a licensed manufacturer or wholesaler first sells wine and distilled spirits within t…

297G.10 DEPOSIT OF PROCEEDS. All tax revenues and other receipts payable to the state under this chapter must be paid into the state treasury and credited to the general fund. History: 1997 c 179 art 1 s 10

297G.11 INFORMATIONAL REPORTS. The following persons shall file with the commissioner a monthly informational report in the form and manner prescribed by the commissioner: (1) a manufacturer, wholesaler, and importer licensed to ship distilled spirits or wine into Minnesota; (2) …

297G.12 REFUNDS. § Subdivision 1.Overpayment of tax. An overpayment of the tax imposed under this chapter may be refunded to the taxpayer, provided that the claim for refund is filed within the time prescribed under section 297G.16. § Subd. 2.Products destroyed. The commissioner …

297G.13 INSPECTION RIGHTS. The commissioner of public safety or the commissioner of revenue, or their duly authorized employees, may, at any reasonable time, without notice and without a search warrant, enter in and upon a licensed premises, and examine the books, papers, and rec…

297G.14 PHYSICAL INVENTORY. § 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. 6. [Repe…

297G.16 STATUTES OF LIMITATIONS. § 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 the purposes of this section, a return filed before th…

297G.17 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…

297G.18 CIVIL PENALTIES. § Subdivision 1.General rule. The commissioner may recover the amount of any tax due under this chapter, as well as any interest and penalty in a civil action. The collection of a tax, interest, or penalty does not bar any prosecution under this chapter. …

297G.19 CRIMINAL PENALTIES. § Subdivision 1.Penalties for failure to file or pay. (a) A person 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 required to pay or to collect and remit a tax unde…

297G.20 CONTRABAND. § Subdivision 1.Contraband defined. The following are declared to be contraband and therefore subject to civil and criminal penalties and seizure under this chapter: (1) All distilled spirits, wine, and fermented malt beverages possessed or held with intent to…

297G.22 JUDICIAL REVIEW. In lieu of an administrative appeal under this chapter, 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 manner p…

297H.01 SOLID WASTE MANAGEMENT TAX DEFINITIONS. § Subdivision 1.Scope. When used in this chapter, the following terms have the meanings given to them in this section. For terms not defined in this section, the definitions contained in chapter 115A are incorporated into this chapt…

297H.02 RESIDENTIAL GENERATORS. § Subdivision 1.Imposition. (a) A tax is imposed upon the sales price of mixed municipal solid waste management services received by a residential generator. (b) The tax is imposed upon the difference between the market price and the tip fee at a p…

297H.03 MIXED MUNICIPAL SOLID WASTE COMMERCIAL GENERATORS. § Subdivision 1.Imposition. (a) A tax is imposed upon the sales price of mixed municipal solid waste management services received by a commercial generator. (b) The tax is imposed upon the difference between the market pr…

297H.04 NONMIXED MUNICIPAL SOLID WASTE. § Subdivision 1.Imposition. A tax is imposed upon the volume of nonmixed municipal solid waste that is managed. § Subd. 2.Rate. (a) Commercial generators that generate nonmixed municipal solid waste shall pay a solid waste management tax of…

297H.05 SELF-HAULERS. (a) A self-hauler of mixed municipal solid waste shall pay the tax to the operator of the waste management facility to which the waste is delivered at the rate imposed under section 297H.03, based on the sales price of the waste management services. (b) A se…

297H.06 EXEMPTIONS. § Subdivision 1.Certain surcharges or fees. The amount of a surcharge, fee, or charge established pursuant to section 115A.919, 115A.921, 115A.923, 400.08, 473.811, or 473.843, or a service charge by a home rule charter or statutory city that owns and operates…

297H.07 BILLING. The amount of the tax imposed under this chapter shall be itemized separately on the generator's bill, and shall be designated as the "solid waste management tax." History: 1997 c 231 art 13 s 12

297H.08 PAYMENT; REPORTING. (a) The waste management service provider, or a political subdivision specified in section 297H.02, subdivision 1, and section 297H.03, subdivision 1, shall report the tax on a return prescribed by the commissioner of revenue, and shall remit the tax w…

297H.09 BAD DEBTS. The remitter of the solid waste management tax may offset against the tax payable, with respect to any reporting period, the amount of tax imposed by this chapter previously remitted to the commissioner of revenue which qualified as a bad debt under section 166…

297H.10 ADMINISTRATION; ENFORCEMENT; PENALTY. § Subdivision 1.Administration and enforcement. The audit, assessment, appeal, collection, refund, penalty, interest, enforcement, and administrative provisions of chapters 270C and 289A that are applicable to taxes imposed by chapter…

297H.11 REQUIREMENTS AND POTENTIAL LIABILITY OF WASTE MANAGEMENT SERVICE PROVIDERS. § Subdivision 1.Requirements. Waste management service providers are required to: (1) separately and accurately state the amount of the tax in the appropriate statement of charges for waste manage…

297H.115 USE TAX. § Subdivision 1.Imposition; liability of generators and self-haulers. (a) A use tax is imposed on the sales price of mixed municipal solid waste management services received by a residential generator at the rate imposed under section 297H.02, unless the tax imp…

297H.12 INFORMATION REGARDING THE SOLID WASTE MANAGEMENT TAX. The commissioner of the Pollution Control Agency, after consulting with the commissioner of revenue and waste management service providers, shall develop information regarding the solid waste management tax for distrib…

297H.13 DEPOSIT OF REVENUES; USE OF PROCEEDS; REPORT ON RECEIPTS. § Subdivision 1.Deposit of revenues. The revenues derived from the taxes imposed on waste management services under this chapter shall be deposited by the commissioner of revenue in the state treasury. § Subd. 2.Al…

297I.01 DEFINITIONS. § Subdivision 1.Terms. Unless the language or context clearly indicates that a different meaning is intended, for the purposes of this chapter, the following terms have the meanings given them. § Subd. 1a.Affiliated group. "Affiliated group" means a group tha…

297I.05 TAX IMPOSED. § Subdivision 1.Domestic and foreign companies. Except as otherwise provided in this section, a tax is imposed on every domestic and foreign insurance company. The rate of tax is equal to two percent of all gross premiums less return premiums on all direct bu…

297I.06 SURCHARGES ON FIRE SAFETY PREMIUMS. § Subdivision 1.Insurance policies surcharge. (a) Except as otherwise provided in subdivision 2, each licensed insurer engaged in writing policies of homeowner's insurance authorized in section 60A.06, subdivision 1, clause (1)(c), or c…

297I.10 SURCHARGE ON PREMIUMS TO RESTORE DEFICIENCY IN SPECIAL FUND. § Subdivision 1.Cities of the first class. (a) The commissioner shall order and direct a surcharge to be collected of two percent of the fire, lightning, and sprinkler leakage gross premiums, less return premium…