2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297D Marijuana and Controlled Substance Taxation
Section 297D.02 ADMINISTRATION.
297D.02 ADMINISTRATION.
The commissioner of revenue shall administer this chapter. Payments required by this
chapter must be made to the commissioner on the form provided by the commissioner. Tax
obligors are not required to give their name, address, Social Security number, or other identifying
information on the form. The commissioner shall collect all taxes under this chapter.
History: 1986 c 470 s 5; 1987 c 268 art 17 s 35; 1991 c 291 art 9 s 32
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