There is a newer version of the Minnesota Statutes
2015 Minnesota Statutes
Chapters 296 - 299 — EXCISE AND SALES TAXES
Chapter 297D — MARIJUANA AND CONTROLLED SUBSTANCE TAXATION
Section 297D.04 — TAX PAYMENT REQUIRED FOR POSSESSION.
MN Stat § 297D.04 (2015) What's This?
297D.04 TAX PAYMENT REQUIRED FOR POSSESSION. No tax obligor may possess any marijuana or controlled substance upon which a tax is imposed by section 297D.08 unless the tax has been paid on the marijuana or other controlled substance as evidenced by a stamp or other official indicia.
History:1986 c 470 s 7; 1991 c 291 art 9 s 33
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