2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297F Cigarettes and Tobacco Taxes
Section 297F.02 ADMINISTRATION.

297F.02 ADMINISTRATION.
Subdivision 1. Duties of commissioner. The commissioner shall enforce the provisions of
this chapter and may prescribe rules consistent with the provisions of this chapter for its detailed
and efficient administration.
In the enforcement of this chapter, the commissioner may call any county attorney or any
peace officer for assistance and may appoint such additional employees as may be required to
administer this chapter. The commissioner may bring injunction proceedings to restrain any
person from acting as a distributor without complying with the provisions of this chapter.
Subd. 2. Powers of commissioner. The commissioner, or duly authorized agents, may
conduct investigations, inquiries, and hearings under this chapter and, in connection with such
investigations, inquiries, and hearings, the commissioner and the duly authorized agents shall
have all the powers conferred upon the commissioner and the commissioner's examiners by
chapter 270C, and the provisions of that chapter shall apply to all such investigations, inquiries,
and hearings.
Subd. 3. Expenses of administration. Expenses for the administration of this chapter shall
be paid out of appropriations to the commissioner for the administration of this chapter and
shall include fees and expenses incurred by the attorney general and any county attorney in
litigation in connection with the enforcement of this chapter. Expenses also include all court
costs and expenses.
History: 1997 c 106 art 1 s 2; 2005 c 151 art 2 s 17