reglab/housing_qa huggingface dataset:
MN Stat § 297B.11 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.11 — Registrar As Agent Of Commissioner Of Revenue; Powers.

297B.11 REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS. The state commissioner of revenue is charged with the administration of the sales tax on motor vehicles. The commissioner may prescribe all rules not inconsistent with the provisions of this chapter, necessary and advisable for the proper and efficient administration of the law. The collection of this sales tax on motor vehicles shall be carried out by the motor vehicle registrar who shall act as the agent of the commissioner and who shall be subject to all rules not inconsistent with the provisions of this chapter, that may be prescribed by the commissioner. The provisions of chapters 270C, 289A, and 297A relating to the commissioner's authority to audit, assess, and collect the tax, and to issue refunds and to hear appeals, are applicable to the sales tax on motor vehicles. The commissioner may impose civil penalties as provided in chapters 289A and 297A, and the additional tax and penalties are subject to interest at the rate provided in section 270C.40 from the date provided in section 270C.40, subdivision 3, until paid. History:  1971 c 853 s 11; 1973 c 582 s 3; 1985 c 83 s 5; 1985 c 248 s 70; 1994 c 416 art 3 s 4; 1994 c 587 art 2 s 21; 1997 c 31 art 2 s 50; 1997 c 84 art 6 s 26; 2005 c 151 art 2 s 14; 2013 c 143 art 18 s 18
MN Stat § 297B.12 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.12 — Private Nature Of Information.

297B.12 PRIVATE NATURE OF INFORMATION. It shall be unlawful for the motor vehicle registrar, deputy registrars, or any other public official or employee to divulge or otherwise make known in any manner any particulars disclosed in any purchaser's certificate or any information concerning affairs of any person making such certificate acquired from the purchaser's records, officers, or employees except in connection with state or federal tax proceedings or upon request of the person named on the certificate. Nothing herein contained should be construed to prohibit the publishing of statistics so classified as not to disclose the identity of particular purchasers' certificates and the contents thereof. Any person violating the provisions of this section shall be guilty of a gross misdemeanor. History:  1971 c 853 s 12; 1985 c 291 s 24; 1986 c 444
MN Stat § 297B.13 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297B — Sales Tax On Motor Vehicles|Section 297B.13 — Exemption From Excise Tax Of Chapter 297a.

297B.13 EXEMPTION FROM EXCISE TAX OF CHAPTER 297A. As defined in Laws 1971, chapter 853, the sale or use of motor vehicles shall be exempt from the excise tax imposed by chapter 297A; however, the leasing or other use of motor vehicles not subject to tax under the provisions of the sales tax on motor vehicles laws shall be subject to the provisions of said chapter. History:  1971 c 853 s 15; 1994 c 587 art 2 s 21
MN Stat § 297D.01 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297D — Marijuana And Controlled Substance Taxation|Section 297D.01 — Definitions.

297D.01 DEFINITIONS. Subdivision 1. Marijuana. "Marijuana" means any marijuana, whether real or counterfeit, as defined in section 152.01, subdivision 9, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Minnesota laws. Subd. 2. Controlled substance. "Controlled substance" means any drug or substance, whether real or counterfeit, as defined in section 152.01, subdivision 4, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Minnesota laws. "Controlled substance" does not include marijuana. Subd. 3. Tax obligor or obligor. "Tax obligor" or "obligor" means a person who in violation of Minnesota law manufactures, produces, ships, transports, or imports into Minnesota or in any manner acquires or possesses more than 42-1/2 grams of marijuana, or seven or more grams of any controlled substance, or ten or more dosage units of any controlled substance which is not sold by weight. A quantity of marijuana or other controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the tax obligor's possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers. Subd. 4. Commissioner. "Commissioner" means the commissioner of revenue. History:  1986 c 470 s 4; 1987 c 330 s 2; 1991 c 291 art 9 s 31
MN Stat § 297D.02 (2021)
2021 Minnesota Statutes|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. The commissioner shall prescribe the content, format, and manner of all forms and other documents required to be filed under this chapter pursuant to section 270C.30. 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; 1Sp2017 c 1 art 16 s 35
MN Stat § 297D.03 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297D — Marijuana And Controlled Substance Taxation|Section 297D.03 — Rules.

297D.03 RULES. The commissioner may adopt rules necessary to enforce this chapter. The commissioner shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for marijuana and controlled substances on which a tax is imposed. History:   1986 c 470 s 6
MN Stat § 297D.04 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297D — Marijuana And Controlled Substance Taxation|Section 297D.04 — Tax Payment Required For Possession.

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
MN Stat § 297D.05 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297D — Marijuana And Controlled Substance Taxation|Section 297D.05 — No Immunity.

297D.05 NO IMMUNITY. Nothing in this chapter may in any manner provide immunity for a tax obligor from criminal prosecution pursuant to Minnesota law. History:  1986 c 470 s 8; 1991 c 291 art 9 s 34
MN Stat § 297D.06 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297D — Marijuana And Controlled Substance Taxation|Section 297D.06 — Pharmaceuticals.

297D.06 PHARMACEUTICALS. Nothing in this chapter requires persons registered under chapter 151 or otherwise lawfully in possession of marijuana or a controlled substance to pay the tax required under this chapter. History:   1986 c 470 s 9
MN Stat § 297D.07 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297D — Marijuana And Controlled Substance Taxation|Section 297D.07 — Measurement.

297D.07 MEASUREMENT. For the purpose of calculating the tax under section 297D.08, a quantity of marijuana or other controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the tax obligor's possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers. History:  1986 c 470 s 10; 1987 c 268 art 17 s 36; 1987 c 330 s 3; 1987 c 384 art 3 s 48; 1991 c 291 art 9 s 35
MN Stat § 297D.08 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297D — Marijuana And Controlled Substance Taxation|Section 297D.08 — Tax Rate.

297D.08 TAX RATE. A tax is imposed on marijuana and controlled substances as defined in section 297D.01 at the following rates: (1) on each gram of marijuana, or each portion of a gram, $3.50; and (2) on each gram of controlled substance, or portion of a gram, $200; or (3) on each ten dosage units of a controlled substance that is not sold by weight, or portion thereof, $400. History:  1986 c 470 s 11; 1988 c 719 art 19 s 15
MN Stat § 297D.085 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297D — Marijuana And Controlled Substance Taxation|Section 297D.085 — Credit For Previously Paid Taxes.

297D.085 CREDIT FOR PREVIOUSLY PAID TAXES. If another state or local unit of government has previously assessed an excise tax on the marijuana or controlled substances, the taxpayer must pay the difference between the tax due under section 297D.08 and the tax previously paid. If the tax previously paid to the other state or local unit of government was equal to or greater than the tax due under section 297D.08, no tax is due. The burden is on the taxpayer to show that an excise tax on the marijuana or controlled substances has been paid to another state or local unit of government. History:   1989 c 277 art 1 s 25
MN Stat § 297D.09 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297D — Marijuana And Controlled Substance Taxation|Section 297D.09 — Penalties; Criminal Provisions.

297D.09 PENALTIES; CRIMINAL PROVISIONS. Subdivision 1. Penalties. Any tax obligor violating this chapter is subject to a penalty of 100 percent of the tax in addition to the tax imposed by section 297D.08. The penalty will be collected as part of the tax. Subd. 1a. Criminal penalty; sale without affixed stamps. In addition to the tax penalty imposed, a tax obligor distributing or possessing marijuana or controlled substances without affixing the appropriate stamps, labels, or other indicia is guilty of a crime and, upon conviction, may be sentenced to imprisonment for not more than seven years or to payment of a fine of not more than $14,000, or both. Subd. 2. Statute of limitations. Notwithstanding section 628.26, or any other provision of the criminal laws of this state, an indictment may be found and filed, or a complaint filed, upon any criminal offense specified in this section, in the proper court within six years after the commission of this offense. History:  1986 c 470 s 12; 1987 c 268 art 17 s 37; 1989 c 290 art 6 s 2; 1991 c 291 art 9 s 36,37
MN Stat § 297D.10 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297D — Marijuana And Controlled Substance Taxation|Section 297D.10 — Stamp Price.

297D.10 STAMP PRICE. Official stamps, labels, or other indicia to be affixed to all marijuana or controlled substances shall be purchased from the commissioner. The purchaser shall pay 100 percent of face value for each stamp, label, or other indicia at the time of the purchase. History:  1986 c 470 s 13; 1987 c 268 art 17 s 38
MN Stat § 297D.11 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297D — Marijuana And Controlled Substance Taxation|Section 297D.11 — Payment Due.

297D.11 PAYMENT DUE. Subdivision 1. Stamps affixed. When a tax obligor purchases, acquires, transports, or imports into this state marijuana or controlled substances on which a tax is imposed by section 297D.08, and if the indicia evidencing the payment of the tax have not already been affixed, the tax obligor shall have them permanently affixed on the marijuana or controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once. Subd. 2. Payable on possession. Taxes imposed upon marijuana or controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by a tax obligor. History:  1986 c 470 s 14; 1991 c 291 art 9 s 38
MN Stat § 297D.12 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297D — Marijuana And Controlled Substance Taxation|Section 297D.12 — All Assessments Are Jeopardy.

297D.12 ALL ASSESSMENTS ARE JEOPARDY. Subdivision 1. Assessment procedure. An assessment for a tax obligor not possessing valid stamps or other official indicia showing that the tax has been paid shall be considered a jeopardy assessment or collection, as provided in section 270C.36. The commissioner shall assess a tax and applicable penalties based on personal knowledge or information available to the commissioner; mail the taxpayer at the taxpayer's last known address or serve in person, a written notice of the amount of tax and penalty; demand its immediate payment; and, if payment is not immediately made, collect the tax and penalty by any method prescribed in chapter 270C, except that the commissioner need not await the expiration of the times specified in chapter 270C. Subd. 2. Injunction prohibited. No person may bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by this chapter. Subd. 3. Standard of proof. The tax and penalties assessed by the commissioner are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show their incorrectness or invalidity. Any statement filed by the commissioner with the court administrator, or any other certificate by the commissioner of the amount of tax and penalties determined or assessed is admissible in evidence and is prima facie evidence of the facts it contains. History:  1986 c 470 s 15; 1987 c 268 art 17 s 39; 1991 c 291 art 9 s 39; 2005 c 151 art 2 s 17
MN Stat § 297D.13 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297D — Marijuana And Controlled Substance Taxation|Section 297D.13 — Confidential Nature Of Information.

297D.13 CONFIDENTIAL NATURE OF INFORMATION. Subdivision 1. Disclosure prohibited. Notwithstanding any law to the contrary, neither the commissioner nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a tax obligor; nor can any information contained in such a report or return or obtained from a tax obligor be used against the tax obligor in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this chapter from the tax obligor making the return. Subd. 2. Penalty for disclosure. Any person violating this section is guilty of a gross misdemeanor. Subd. 3. Statistics. This section does not prohibit the commissioner from publishing statistics that do not disclose the identity of tax obligors or the contents of particular returns or reports. Subd. 4. Possession of stamps. A stamp denoting payment of the tax imposed under this chapter must not be used against the taxpayer in a criminal proceeding, except that the stamp may be used against the taxpayer in connection with the administration or civil or criminal enforcement of the tax imposed under this chapter or any similar tax imposed by another state or local unit of government. History:  1986 c 470 s 16; 1987 c 268 art 17 s 40; 1989 c 277 art 1 s 26; 1991 c 291 art 9 s 40,41
MN Stat § 297E.031 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297E — Gambling Taxes|Section 297E.031 — Gambling Tax Permit.

297E.031 GAMBLING TAX PERMIT. Subdivision 1. Application and issuance. A distributor who sells gambling products under this chapter must file an application with the commissioner, on a form prescribed by the commissioner, for a gambling tax permit and identification number. The commissioner, when satisfied that the applicant meets all applicable requirements under this chapter and chapter 349, shall issue the applicant a permit and number. A permit is not assignable and is valid only for the distributor in whose name it is issued. Subd. 2. Suspension; revocation. (a) If a distributor fails to comply with this chapter or a rule of the commissioner, or if a license issued under chapter 349 is revoked or suspended, the commissioner, after giving notice, may for reasonable cause revoke or suspend a permit held by a distributor. A notice must be sent to the distributor at least 15 days before the proposed suspension or revocation is to take effect. The notice must give the reason for the proposed suspension or revocation and must require the distributor to show cause why the proposed action should not be taken. The notice may be served personally or by mail. (b) The notice must inform the distributor of the right to a contested case hearing. If a request in writing is made to the commissioner within 14 days of the date of the notice, the commissioner shall defer action on the suspension or revocation and shall refer the case to the Office of Administrative Hearings for the scheduling of a contested case hearing. The distributor must be served with 20 days' notice in writing specifying the time and place of the hearing and the allegations against the distributor. (c) The commissioner shall issue a final order following receipt of the recommendation of the administrative law judge. (d) Under section 271.06, subdivision 1, an appeal to the Tax Court may be taken from the commissioner's order of revocation or suspension. The commissioner may not issue a new permit after revocation except upon application accompanied by reasonable evidence of the intention of the applicant to comply with all applicable laws and rules. History:  1994 c 633 art 2 s 4; 1995 c 264 art 17 s 6
MN Stat § 297E.04 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297E — Gambling Taxes|Section 297E.04 — Manufacturer's Reports And Records.

297E.04 MANUFACTURER'S REPORTS AND RECORDS. Subdivision 1. Reports of sales. A manufacturer who sells gambling product for use or resale in this state, or for receipt by a person or entity in this state, shall file with the commissioner, on a form prescribed by the commissioner, a report of gambling product sold to any person in the state, including the established governing body of an Indian tribe recognized by the United States Department of the Interior. The report must be filed monthly on or before the 20th day of the month succeeding the month in which the sale was made. The commissioner shall prescribe the content, format, and manner of returns or other documents pursuant to section 270C.30. The commissioner may inspect the premises, books, records, and inventory of a manufacturer without notice during the normal business hours of the manufacturer. A person violating this section is guilty of a misdemeanor. Subd. 2. Bar codes. The flare of each pull-tab and tipboard game must be imprinted by the manufacturer with a bar code that provides all information prescribed by the commissioner. The commissioner must require that the bar code include the serial number of the game. A manufacturer must also affix to the outside of the box containing these games a bar code providing all information prescribed by the commissioner. The commissioner may also prescribe additional bar coding requirements. No person may alter the bar code that appears on the outside of a box containing a deal of pull-tabs and tipboards. Possession of a box containing a deal of pull-tabs and tipboards that has a bar code different from the bar code of the deal inside the box is prima facie evidence that the possessor has altered the bar code on the box. Subd. 3. Paddle ticket card master flares. Each sealed grouping of 100 or fewer paddle ticket cards must have its own individual master flare. The manufacturer of the paddle ticket cards must affix to or imprint at the bottom of each master flare a bar code that provides: (1) the name of the manufacturer; (2) the first paddle ticket card number in the group; (3) the number of paddle tickets attached to each paddle ticket card in the group; and (4) all other information required by the commissioner. History:  1994 c 633 art 2 s 5; 1997 c 155 s 1; 1Sp2017 c 1 art 16 s 37
MN Stat § 297E.05 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297E — Gambling Taxes|Section 297E.05 — Distributor Reports And Records.

297E.05 DISTRIBUTOR REPORTS AND RECORDS. Subdivision 1. Business records. A distributor shall keep at each place of business complete and accurate records for that place of business, including itemized invoices of gambling product held, purchased, manufactured, or brought in or caused to be brought in from without this state, and of all sales of gambling product. The records must show the names and addresses of purchasers, the inventory at the close of each period for which a return is required of all gambling product on hand, and other pertinent papers and documents relating to the purchase, sale, or disposition of gambling product. Books, records, itemized invoices, and other papers and documents required by this section must be kept for a period of at least 3-1/2 years after the date of the documents, or the date of the entries appearing in the records, unless the commissioner of revenue authorizes in writing their destruction or disposal at an earlier date. Subd. 2. Sales records. A distributor must maintain a record of all gambling product that it sells. The record must include: (1) the identity of the person from whom the distributor purchased the product; (2) the registration number of the product; (3) the name, address, and license or exempt permit number of the organization or person to which the sale was made; (4) the date of the sale; (5) the name of the person who ordered the product; (6) the name of the person who received the product; (7) the type of product; (8) the serial number of the product; (9) the name, form number, or other identifying information for each game; and (10) in the case of bingo hard cards or sheets sold on and after January 1, 1991, the individual number of each card or sheet. Subd. 3. Invoices. A distributor shall give with each sale of gambling product an itemized invoice showing the distributor's name and address, the purchaser's name and address, the date of the sale, description of the deals, including the ideal gross from every deal of pull-tabs and every deal of tipboards. Subd. 4. Reports. A distributor shall report monthly to the commissioner, on a form the commissioner prescribes, its sales of each type of gambling product. This report must be filed monthly on or before the 20th day of the month succeeding the month in which the sale was made. The commissioner shall prescribe the content, format, and manner of returns or other documents pursuant to section 270C.30. Subd. 5. Certified physical inventory. The commissioner may, upon request, require a distributor to furnish a certified physical inventory of all gambling product in stock. The inventory must contain the information required by the commissioner. History:  1994 c 633 art 2 s 6; 1Sp2017 c 1 art 16 s 38