reglab/housing_qa huggingface dataset:
MN Stat § 297F.14 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297F — Cigarettes And Tobacco Taxes|Section 297F.14 — Refunds.

297F.14 REFUNDS. Subdivision 1. General right to refund. If cigarettes or tobacco products, upon which the tax imposed by this chapter has been reported and paid, are shipped or transported by the distributor to consumers to be consumed outside the state, or to retailers or subjobbers outside the state to be sold by those retailers or subjobbers outside the state, or are returned to the manufacturer by the distributor, or destroyed by the distributor, refund of the tax or credit may be made to the distributor. Subd. 2. Overpayment of tax. An overpayment of the tax imposed under this chapter may be refunded to the taxpayer. Subd. 3. Credit against tax. The commissioner may credit the amount determined under this section against taxes otherwise payable under this chapter by the taxpayer. Subd. 4. Bad debt. For any reporting period, a taxpayer may offset against taxes payable under this chapter the amount of taxes previously paid under this chapter that is attributable to a bad debt. The taxes must have been included in a transaction the consideration for which was a debt owed to the taxpayer and which became uncollectible, but only in proportion to the portion of debt that became uncollectible. To qualify for offset under this subdivision, the debt must have qualified as a bad debt under section 166(a) of the Internal Revenue Code. The taxpayer may claim the offset within the time period prescribed in section 297F.17, subdivision 6. If the taxpayer is no longer liable for taxes imposed under this chapter, the commissioner shall refund to the taxpayer the amount of the taxes attributable to the bad debt. Any recovery of the tax claimed as a refund or credit must be reported to the commissioner on the tax return for the month in which the recovery is made. If the taxpayer is no longer required to file returns under this chapter, the taxpayer must reimburse the commissioner for tax recovered in the month following the recovery. Subd. 5. Source of refund; cigarettes. The commissioner of management and budget shall pay the cigarette tax refund out of the general fund. The refunds are apportioned to the same accounts and funds in the general fund to which the tax payments were deposited, except no refunds may be apportioned to the general obligation special tax bond debt service account. Subd. 6. Source of refund; tobacco products. The commissioner of management and budget shall pay the tobacco products tax refund out of the general fund. Subd. 7. Annual appropriation. There is appropriated annually from the general fund to the commissioner of management and budget the amount necessary to make the refunds provided by this section. History:  1997 c 106 art 1 s 14; 2005 c 151 art 8 s 14; 2009 c 101 art 2 s 109
MN Stat § 297F.15 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297F — Cigarettes And Tobacco Taxes|Section 297F.15 — Physical Inventory; Offset.

297F.15 PHYSICAL INVENTORY; OFFSET. Subdivision 1.  [Repealed, 2005 c 151 art 1 s 117] Subd. 2.  [Repealed, 2005 c 151 art 1 s 117] Subd. 3.  [Repealed, 2005 c 151 art 1 s 117] Subd. 4.  [Repealed, 2005 c 151 art 1 s 117] Subd. 5.  [Repealed, 2005 c 151 art 1 s 117] Subd. 6.  [Repealed, 2005 c 151 art 1 s 117] Subd. 7.  [Repealed, 2005 c 151 art 1 s 117] Subd. 8.  [Repealed, 2005 c 151 art 1 s 117] Subd. 9. Physical inventory. The commissioner or the commissioner's authorized agents may, as considered necessary, require a cigarette or tobacco products distributor to furnish a physical inventory of all cigarettes or tobacco products in stock. The inventory must contain the information that the commissioner requests and must be certified by an officer of the corporation. Subd. 10. Offset. Upon audit, if a distributor's return reflects an overage resulting from an inventory counting error, the overage shall be offset against a shortage, if any, in the month immediately preceding the month of the overage. If any overage remains after that offset, the remainder may only be offset against a shortage, if any, in the month immediately following the month of the overage. If the commissioner determines that the overage is attributable to a mistake by the distributor other than an inventory counting error, the commissioner may permit the overage to be offset against a shortage in any month or months during the 12-month period immediately following the month when the overage was discovered upon audit. History:   1997 c 106 art 1 s 15
MN Stat § 297F.18 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297F — Cigarettes And Tobacco Taxes|Section 297F.18 — Interest.

297F.18 INTEREST. Subdivision 1. Interest rate. When interest is required under this section, interest is computed at the rate specified in section 270C.40. Subd. 2. Late payment. If a tax under this chapter is not paid within the time named by law for payment, the unpaid tax bears interest from the date the tax should have been paid until the date the tax is paid. Subd. 3. Extensions. When an extension of time for payment has been granted, interest must be paid from the date the payment should have been made, if no extension had been granted, until the date the tax is paid. Subd. 4. Additional assessments. When a taxpayer is liable for additional taxes because of a redetermination by the commissioner, or for any other reason, the additional taxes bear interest from the time the tax should have been paid, without regard to an extension allowed, until the date the tax is paid. Subd. 5. Erroneous refunds. In the case of an erroneous refund, interest begins to accrue from the date the refund was paid unless the erroneous refund results from a mistake of the commissioner, in which case no interest or penalty is imposed, unless the deficiency assessment is not satisfied within 60 days of the order. Subd. 6. Interest on judgments. Notwithstanding section 549.09, if judgment is entered in favor of the commissioner with regard to any tax under this chapter, the judgment bears interest at the rate given in section 270C.40 from the date the judgment is entered until the date of payment. Subd. 7. Interest on penalties. (a) A penalty imposed under section 297F.19, subdivisions 2 to 7, bears interest from the date provided in section 270C.40, subdivision 3, to the date of payment of the penalty. (b) A penalty not included in paragraph (a) bears interest only if it is not paid within ten days from the date of the notice. In that case interest is imposed from the date of notice to the date of payment. History:  1997 c 106 art 1 s 18; 2005 c 151 art 2 s 17; 2013 c 143 art 18 s 21; 2016 c 158 art 1 s 214
MN Stat § 297F.185 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297F — Cigarettes And Tobacco Taxes|Section 297F.185 — Revocation Of Sales And Use Tax Permits.

297F.185 REVOCATION OF SALES AND USE TAX PERMITS. (a) If a retailer purchases for resale from an unlicensed seller more than 20,000 cigarettes or $500 or more worth of tobacco products, the commissioner may revoke the person's sales and use tax permit as provided in section 270C.722. (b) The commissioner may revoke a retailer's sales or use permit as provided in section 270C.722 if the retailer, directly or indirectly, purchases for resale cigarettes without the proper stamp affixed. History:  1Sp2001 c 5 art 12 s 86; 2005 c 151 art 2 s 17; 1Sp2005 c 4 art 4 s 3
MN Stat § 297F.19 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297F — Cigarettes And Tobacco Taxes|Section 297F.19 — Civil Penalties.

297F.19 CIVIL PENALTIES. Subdivision 1. Civil action; general rule. The commissioner may recover the amount of any tax due and unpaid under this chapter, as well as interest, and any penalty in a civil action. The collection of the tax, interest, or penalty is not a bar to any prosecution under this chapter. Subd. 2. Penalty for failure to pay tax. If a tax imposed by this chapter is not paid within the time specified for payment, a penalty is added to the amount required to be shown as tax. The penalty is five percent of the tax not paid on or before the date specified for payment of the tax if the failure is for not more than 30 days, with an additional penalty of five percent of the amount of tax remaining unpaid during each additional 30 days or fraction of 30 days during which the failure continues, not exceeding 15 percent in the aggregate. Subd. 3. Penalty for failure to make and file return. If a taxpayer fails to make and file a return within the time prescribed, including an extension, a penalty of five percent of the amount of tax not timely paid is added to the tax. Subd. 4.  [Repealed, 1999 c 243 art 16 s 39] Subd. 5. Penalty for intentional disregard of law or rules. If part of an additional assessment is due to negligence or intentional disregard of the provisions of the applicable tax laws or rules of the commissioner, but without intent to defraud, there must be added to the tax an amount equal to ten percent of the additional assessment. Subd. 6. Penalty for repeated failures to file returns or pay taxes. If there is a pattern by a person of repeated failures to timely file returns or timely pay taxes, and written notice is given that a penalty will be imposed if such failures continue, a penalty of 25 percent of the amount of the tax not timely paid as a result of each such subsequent failure is added to the tax. The penalty can be abated under the abatement authority in section 270C.34. Subd. 7. Penalty for false or fraudulent return; evasion. If a person files a false or fraudulent return, or attempts in any manner to evade or defeat a tax or payment of tax, there is imposed on the person a penalty equal to 50 percent of the tax due for the period to which the return related, less amounts paid by the person on the basis of the false or fraudulent return. Subd. 8. Payment of penalties. The penalties imposed by this section are collected and paid in the same manner as taxes. Subd. 9. Penalties are additional. The civil penalties imposed by this section are in addition to the criminal penalties imposed by this chapter. History:  1997 c 106 art 1 s 19; 1Sp1997 c 5 s 32; 2005 c 151 art 2 s 17
MN Stat § 297F.23 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297F — Cigarettes And Tobacco Taxes|Section 297F.23 — Judicial Review.

297F.23 JUDICIAL REVIEW. In lieu of an administrative appeal under section 270C.35, a person aggrieved by an order of the commissioner fixing a tax, penalty, or interest under this chapter may, within 60 days from the notice date of the order, appeal to the Tax Court in the manner provided under section 271.06. For purposes of this section, "notice date" means the notice date designated by the commissioner on the order fixing a tax, penalty, or interest. History:  1997 c 106 art 1 s 23; 2007 c 13 art 3 s 19; 1Sp2017 c 1 art 16 s 41
MN Stat § 297F.24 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297F — Cigarettes And Tobacco Taxes|Section 297F.24 — Fee In Lieu Of Settlement.

297F.24 FEE IN LIEU OF SETTLEMENT. Subdivision 1. Fee imposed. (a) A fee is imposed upon the sale of nonsettlement cigarettes in this state, upon having nonsettlement cigarettes in possession in this state with intent to sell, upon any person engaged in business as a distributor, and upon the use or storage by consumers of nonsettlement cigarettes. The fee equals a rate of 2.5 cents per cigarette. (b) The purpose of this fee is to: (1) ensure that manufacturers of nonsettlement cigarettes pay fees to the state that are comparable to costs attributable to the use of the cigarettes; (2) prevent manufacturers of nonsettlement cigarettes from undermining the state's policy of discouraging underage smoking by offering nonsettlement cigarettes at prices substantially below the cigarettes of other manufacturers; and (3) fund such other purposes as the legislature determines appropriate. Subd. 2. Nonsettlement cigarettes. For purposes of this section, a "nonsettlement cigarette" means a cigarette manufactured by a person other than a manufacturer that: (1) is making annual payments to the state of Minnesota under a settlement of the lawsuit styled as State v. Philip Morris Inc., No. C1-94-8565 (Minnesota District Court, Second Judicial District), if the style of cigarettes is included in computation of the payments under the agreement; or (2) has voluntarily entered into an agreement with the state of Minnesota, approved by the attorney general, agreeing to terms similar to those contained in the settlement agreement, identified in clause (1) including making annual payments to the state, with respect to its national sales of the style of cigarettes, equal to at least 75 percent of the payments that would apply if the manufacturer was one of the four original parties to the settlement agreement required to make annual payments to the state. Subd. 3. Collection and administration. The commissioner shall administer the fee under this section in the same manner as the excise tax imposed under section 297F.05 and all of the provisions of this chapter apply as if the fee were a tax imposed under section 297F.05. The commissioner shall deposit the proceeds of the fee in the general fund. History:  2003 c 127 art 14 s 9; 2013 c 143 art 5 s 16
MN Stat § 297G.02 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297G — Liquor Taxation|Section 297G.02 — Administration.

297G.02 ADMINISTRATION. Subdivision 1. Enforcement responsibility. The commissioners of public safety and revenue shall enforce and administer the provisions of this chapter. Subd. 2. Nonapplicability. This chapter does not apply to: (1) medicines intended for therapeutic purposes and not intended as a beverage; (2) industrial alcohol designed for mechanical, chemical, scientific, pharmaceutical, or industrial purposes; or (3) nonpotable compounds or preparations containing alcohol. Subd. 3. Powers of commissioner of revenue. 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. 4. 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 179 art 1 s 2; 2005 c 151 art 2 s 17
MN Stat § 297G.031 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297G — Liquor Taxation|Section 297G.031 — Farm Winery.

297G.031 FARM WINERY. Farm wineries licensed under section 340A.315 shall be treated as wholesalers for the excise tax imposed on certain wines. Tax payments and returns are required in relation to samples given and in relation to the sale of wine on the farm winery premises permitted under chapter 340A. Returns must be made in a form and manner prescribed by the commissioner, and must contain any other information required by the commissioner. History:   2014 c 240 s 1
MN Stat § 297G.032 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297G — Liquor Taxation|Section 297G.032 — Microdistilleries.

297G.032 MICRODISTILLERIES. A microdistillery, licensed under section 340A.301, is a wholesaler for purposes of the excise tax imposed on distilled spirits given by the microdistillery as samples or sold in cocktail rooms permitted under chapter 340A. Returns must be made in a form and manner prescribed by the commissioner, and must contain any other information required by the commissioner. History:   2014 c 308 art 3 s 18
MN Stat § 297G.04 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297G — Liquor Taxation|Section 297G.04 — Fermented Malt Beverages; Rate Of Tax.

297G.04 FERMENTED MALT BEVERAGES; RATE OF TAX. Subdivision 1. Tax imposed. The following excise tax is imposed on all fermented malt beverages that are imported, directly or indirectly sold, or possessed in this state: (1) on fermented malt beverages containing not more than 3.2 percent alcohol by weight, $2.40 per 31-gallon barrel; and (2) on fermented malt beverages containing more than 3.2 percent alcohol by weight, $4.60 per 31-gallon barrel. For fractions of a 31-gallon barrel, the tax rate is calculated proportionally. Subd. 2. Tax credit. A qualified brewer producing fermented malt beverages is entitled to a tax credit of $4.60 per barrel on 25,000 barrels sold in any fiscal year beginning July 1, regardless of the alcohol content of the product. Qualified brewers may take the credit on the 18th day of each month, but the total credit allowed may not exceed in any fiscal year the lesser of: (1) the liability for tax; or (2) $115,000. For purposes of this subdivision, a "qualified brewer" means a brewer, whether or not located in this state, manufacturing less than 250,000 barrels of fermented malt beverages in the calendar year immediately preceding the fiscal year for which the credit under this subdivision is claimed. In determining the number of barrels, all brands or labels of a brewer must be combined. All facilities for the manufacture of fermented malt beverages owned or controlled by the same person, corporation, or other entity must be treated as a single brewer. History:  1997 c 179 art 1 s 4; 2013 c 143 art 5 s 18; art 16 s 5
MN Stat § 297G.05 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297G — Liquor Taxation|Section 297G.05 — Use Tax; Rate Of Tax.

297G.05 USE TAX; RATE OF TAX. Subdivision 1. Wine and distilled spirits. A tax is imposed on the use or storage by consumers of wine and distilled spirits in this state, and on such consumers, at the rates specified in section 297G.03, subdivision 1. Subd. 2. Fermented malt beverages. A tax is imposed on the use or storage by consumers of fermented malt beverages in this state, and on such consumers, at the rates specified in section 297G.04, subdivision 1. Subd. 3. Tax provisions applicable to consumers. All of the provisions of this chapter relating to the correction of returns, deficiency assessments, protests, hearings, interest and penalties, and collection of taxes, apply to consumers. History:   1997 c 179 art 1 s 5
MN Stat § 297G.06 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297G — Liquor Taxation|Section 297G.06 — Tax As Personal Debt.

297G.06 TAX AS PERSONAL DEBT. The tax imposed by this chapter, and interest and penalties imposed with respect to it, is a personal debt of the person required to file a return from the time the liability for it arises, regardless of when the time for payment of the liability occurs. In the case of the executor or administrator of the estate of a decedent and in the case of any fiduciary, the debt is that of the person in the person's official or fiduciary capacity only, unless the person has voluntarily distributed the assets held in that capacity without reserving sufficient assets to pay the tax, interest, and penalties. In that case, the person is personally liable for the deficiency. History:   1997 c 179 art 1 s 6
MN Stat § 297G.08 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297G — Liquor Taxation|Section 297G.08 — Sales To Indian Tribes.

297G.08 SALES TO INDIAN TRIBES. Subdivision 1. Wholesalers. A wholesaler may set aside the part of the wholesaler's stock necessary to make sales to the established governing body of an Indian tribe recognized by the United States Department of the Interior, without paying the tax required by this chapter. The amount of untaxed stock that wholesalers may deliver to an Indian reservation is limited to amounts necessary to meet the personal consumption needs of qualified purchasers. When shipping or delivering untaxed stock to an Indian tribal organization, the wholesaler shall make a true duplicate invoice. The invoice must show the complete details of the sale or delivery. The wholesaler shall send the duplicate to the commissioner not later than the 18th day of the following calendar month. If a wholesaler fails to comply with the requirements of this section, the commissioner shall revoke the permission granted to the wholesaler to keep a stock of untaxed goods. Subd. 2. Retailers. Retailers who are Indian tribal organizations may keep untaxed stock intended for sale to qualified purchasers. Subd. 3. Qualified purchasers. A qualified purchaser of untaxed liquor means only an enrolled member of the Indian tribe that is offering the liquor for sale. Subd. 4. Sales to nonqualified buyers. A retailer who sells or otherwise disposes of untaxed liquor other than to a qualified purchaser shall collect from the buyer or transferee the tax imposed by this chapter and remit the tax to the Department of Revenue at the same time and manner as required by this chapter. If the retailer fails to collect the tax from the buyer or transferee, or fails to remit the tax, the retailer is personally responsible for the tax and the commissioner may seize any liquor destined to be delivered to the retailer. The procedures outlined in section 297G.20 apply to the seized liquor. The proceeds of the sale of the liquor may be applied to any tax liability owed by the retailer after deducting all costs and expenses. This section does not relieve the buyer or possessor of untaxed liquor from personal liability for the tax. History:   1997 c 179 art 1 s 8
MN Stat § 297G.10 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297G — Liquor Taxation|Section 297G.10 — Deposit Of Proceeds.

297G.10 DEPOSIT OF PROCEEDS. All tax revenues and other receipts payable to the state under this chapter must be paid into the state treasury and credited to the general fund. History:   1997 c 179 art 1 s 10
MN Stat § 297G.11 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297G — Liquor Taxation|Section 297G.11 — Informational Reports.

297G.11 INFORMATIONAL REPORTS. The following persons shall file with the commissioner a monthly informational report in the form and manner prescribed by the commissioner: (1) a manufacturer, wholesaler, and importer licensed to ship distilled spirits or wine into Minnesota; (2) a person who manufactures distilled spirits or wine in Minnesota; (3) any other person who imports distilled spirits or wine into Minnesota; (4) a person who possesses, receives, stores, or warehouses distilled spirits or wine in Minnesota, upon which the tax imposed by this chapter has not been paid; and (5) a person who possesses, receives, stores, or warehouses distilled spirits or wine in Minnesota, which are required to give bond as required by the Internal Revenue Code, subtitle E, chapter 51. No payment of any tax is required to be remitted with this report. The report must be filed on or before the tenth day following the end of each calendar month, regardless of whether or not the person shipped, manufactured, possessed, received, stored, or warehoused any distilled spirits or wine into or within Minnesota during the previous month, unless the commissioner determines that a longer filing period is appropriate for a particular person. A person failing to file this report is subject to the civil or criminal penalties imposed by this chapter. This section does not apply to the lawful importation of wine and distilled spirits under section 297G.07, subdivision 2, nor to any lawful manufacture of wine or distilled spirits within the state for personal consumption. History:   1997 c 179 art 1 s 11