Minnesota Chapter 297F — Cigarettes and tobacco taxes
- Repealed, Renumbered, etc. Sections within Chapter 297F
- 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- 297F.16 — Repealed, 2005 c 151 art 1 s 117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- 297F.22 — Repealed, 2005 c 151 art 1 s 117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.