There is a newer version of the Minnesota Statutes
2005 Minnesota Statutes - 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- Repealed, Renumbered, etc.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- 297F.16 — Repealed, 2005 c 151 art 1 s 117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- 297F.22 — Repealed, 2005 c 151 art 1 s 117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.
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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