MINNESOTA STATUTES CHAPTER 297F

CIGARETTES AND TOBACCO TAXES

Table of Sections
Section	Headnote
297F.01	DEFINITIONS.
297F.02	ADMINISTRATION.
297F.03	LICENSES; CIGARETTE AND TOBACCO PRODUCTS DISTRIBUTOR AND SUBJOBBER.
297F.031	REGISTRATION REQUIREMENT.
297F.04	LICENSE SUSPENSION, CANCELLATION, NONRENEWAL, 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.


Section	Headnote

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297F.16	[Repealed, 2005 c 151 art 1 s 117]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297F.22	[Repealed, 2005 c 151 art 1 s 117]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.

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