There is a newer version of the Minnesota Statutes
2011 Minnesota Statutes
Chapters 296 - 299 — Excise and Sales Taxes
Chapter 297F — Cigarettes and Tobacco Taxes
- Section 297F.01 — Definitions
- Section 297F.02 — Administration
- Section 297F.03 — Licenses; Cigarette and Tobacco Products Distributor and Subjobber
- Section 297F.031 — Registration Requirement
- Section 297F.04 — License Suspension, Cancellation, Nonrenewal, or Revocation
- Section 297F.05 — Rates of Tax; Personal Debt
- Section 297F.06 — Exemptions from Tax
- Section 297F.07 — Sales to Indian Tribes
- Section 297F.08 — Cigarette Stamps
- Section 297F.09 — Returns; Payment of Tax
- Section 297F.10 — Deposit of Proceeds
- Section 297F.11 — Informational Reports; Cigarettes
- Section 297F.12 — Informational Reports; Tobacco Products
- Section 297F.13 — Required Records
- Section 297F.14 — Refunds
- Section 297F.15 — Physical Inventory; Offset
- Section 297F.16 — Repealed, 2005 c 151 art 1 s 117
- Section 297F.17 — Limitations on Time for Assessment of Tax
- Section 297F.18 — Interest
- Section 297F.185 — Revocation of Sales and Use Tax Permits
- Section 297F.19 — Civil Penalties
- Section 297F.20 — Criminal Penalties
- Section 297F.21 — Contraband
- Section 297F.22 — Repealed, 2005 c 151 art 1 s 117
- Section 297F.23 — Judicial Review
- Section 297F.24 — Fee in Lieu of Settlement
- Section 297F.25 — Cigarette Sales Tax
Disclaimer: These codes may not be the most recent version. Minnesota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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