reglab/statecodes huggingface dataset:
2023 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
2023 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 illegal cannabis or a controlled substance to pay the tax required under this chapter.
History:
1986 c 470 s 9; 2023 c 63 art 2 s 21
2023 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 illegal cannabis or a 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; 2023 c 63 art 2 s 22
2023 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 illegal cannabis and controlled substances as defined in section 297D.01 at the following rates:
(1) on each gram of illegal cannabis, 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; 2023 c 63 art 2 s 23
2023 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 illegal cannabis 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 illegal cannabis or controlled substances has been paid to another state or local unit of government.
History:
1989 c 277 art 1 s 25; 2023 c 63 art 2 s 24
2023 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 illegal cannabis 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; 2023 c 63 art 2 s 25
2023 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 illegal cannabis 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; 2023 c 63 art 2 s 26
2023 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 illegal cannabis 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 illegal cannabis 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 illegal cannabis 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; 2023 c 63 art 2 s 27
2023 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
2023 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
2023 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
2023 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
2023 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
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297E — Gambling Taxes › Section 297E.07 — Inspection Rights.

297E.07 INSPECTION RIGHTS.
At any reasonable time, without notice and without a search warrant, the commissioner may enter a place of business of a manufacturer, distributor, organization, or linked bingo game provider; any site from which pull-tabs or tipboards or other gambling equipment or gambling product are being manufactured, stored, or sold; or any site at which lawful gambling is being conducted, and inspect the premises, books, records, and other documents required to be kept under this chapter to determine whether or not this chapter is being fully complied with. If the commissioner is denied free access to or is hindered or interfered with in making an inspection of the place of business, books, or records, the permit of the distributor may be revoked by the commissioner, and the license of the manufacturer, the distributor, the organization, or linked bingo game provider may be revoked by the board.
History:
1994 c 633 art 2 s 8; 2005 c 151 art 8 s 9
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297E — Gambling Taxes › Section 297E.10 — Extensions For Filing Returns And Paying Taxes.

297E.10 EXTENSIONS FOR FILING RETURNS AND PAYING TAXES.
If, in the commissioner's judgment, good cause exists, the commissioner may extend the time for filing tax returns, paying taxes, or both, for not more than six months.
History:
1994 c 633 art 2 s 11
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297E — Gambling Taxes › Section 297E.11 — Limitations On Time For Assessment Of Tax.

297E.11 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX.
Subdivision 1.
General rule.
Except as otherwise provided in this chapter, the amount of taxes assessable must be assessed within 3-1/2 years after the return is filed, whether or not the return is filed on or after the date prescribed. A return must not be treated as filed until it is in processible form. A return is in processible form if it is filed on a permitted form and contains sufficient data to identify the taxpayer and permit the mathematical verification of the tax liability shown on the return. For purposes of this section, a tax return filed before the last day prescribed by law for filing is considered to be filed on the last day.
Subd. 2.
False or fraudulent return.
Notwithstanding subdivision 1, the tax may be assessed at any time if a false or fraudulent return is filed or if a taxpayer fails to file a return.
Subd. 3.
Omission in excess of 25 percent.
Additional taxes may be assessed within 6-1/2 years after the due date of the return or the date the return was filed, whichever is later, if the taxpayer omits from a tax return taxes in excess of 25 percent of the taxes reported in the return.
Subd. 4.
Time limit for refunds.
Unless otherwise provided in this chapter, a claim for a refund of an overpayment of tax must be filed within the period prescribed in section 289A.40, subdivision 1. Interest on refunds must be computed at the rate specified in section 270C.405 from the date of payment to the date the refund is paid or credited. For purposes of this subdivision, the date of payment is the later of the date the tax was finally due or was paid.
Subd. 5.
Bankruptcy; suspension of time.
The time during which a tax must be assessed or collection proceedings begun is suspended during the period from the date of a filing of a petition in bankruptcy until 30 days after either:
(1) notice to the commissioner that the bankruptcy proceedings have been closed or dismissed; or
(2) the automatic stay has been ended or has expired, whichever occurs first.
The suspension of the statute of limitations under this subdivision applies to the person the petition in bankruptcy is filed against, and all other persons who may also be wholly or partially liable for the tax.
Subd. 6.
Extension agreement.
If before the expiration of time prescribed in subdivisions 1 and 4 for the assessment of tax or the filing of a claim for refund, both the commissioner and the taxpayer have consented in writing to the assessment or filing of a claim for refund after that time, the tax may be assessed or the claim for refund filed at any time before the expiration of the agreed-upon period. The period may be extended by later agreements in writing before the expiration of the period previously agreed upon.
History:
1994 c 633 art 2 s 12; 1995 c 264 art 13 s 19; 2005 c 151 art 2 s 17; 2009 c 88 art 9 s 10
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297E — Gambling Taxes › Section 297E.14 — Interest.

297E.14 INTEREST.
Subdivision 1.
Interest rate.
If an interest assessment is required under this section, interest is computed at the rate specified in section 270C.40.
Subd. 2.
Late payment.
If a tax is not paid within the time specified 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.
If 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.
If 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 any extension allowed, until the date the tax is paid.
Subd. 5.
Erroneous refunds.
In the case of an erroneous refund, interest accrues from the date the refund was paid unless the erroneous refund results from a mistake of the commissioner, then 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, the judgment bears interest at the rate specified 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 297E.12, subdivision 1, 2, 3, 4, or 5, 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 notice. In that case interest is imposed from the date of notice to the date of payment.
History:
1994 c 633 art 2 s 15; 2005 c 151 art 2 s 17; 2013 c 143 art 18 s 19; 2016 c 158 art 1 s 214
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297E — Gambling Taxes › Section 297E.17 — Distributor's Bond.

297E.17 DISTRIBUTOR'S BOND.
On finding it necessary to ensure compliance with this chapter, the commissioner may require that a distributor deposit with the commissioner security in the form and amount determined by the commissioner, but not more than the lesser of (1) twice the estimated average monthly tax liability for the previous 12 months, or (2) $10,000.
In lieu of security, the commissioner may require a distributor to file a bond issued by a surety company authorized to transact business in this state and approved by the commissioner of commerce as to solvency and responsibility.
The commissioner may make claim against this security or bond for all taxes, penalties, and interest owed by the distributor.
History:
1994 c 633 art 2 s 18
2023 Minnesota Statutes › 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
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297F — Cigarettes And Tobacco Taxes › Section 297F.031 — Registration Requirement.

297F.031 REGISTRATION REQUIREMENT.
Prior to making delivery sales, an out-of-state retailer must file with the Department of Revenue a statement setting forth the out-of-state retailer's name, trade name, address, principal place of business, and any other place of business.
History:
1Sp2005 c 3 art 6 s 12; 1Sp2021 c 14 art 5 s 3
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297F — Cigarettes And Tobacco Taxes › Section 297F.04 — License Suspension, Cancellation, Nonrenewal, Or Revocation.

297F.04 LICENSE SUSPENSION, CANCELLATION, NONRENEWAL, OR REVOCATION.
Subdivision 1.
Powers of commissioner.
The commissioner may revoke or suspend the license or licenses of any distributor or subjobber for violation of this chapter, any other act applicable to the sale of cigarettes or tobacco products, or any rule promulgated by the commissioner, in furtherance of this chapter.
Subd. 2.
Refusal to issue or renew; revocation.
The commissioner must not issue or renew a license under this chapter, and may revoke a license under this chapter, if the applicant or licensee:
(1) owes $500 or more in delinquent taxes as defined in section 270C.72, subdivision 2;
(2) after demand, has not filed tax returns required by the commissioner;
(3) had a cigarette or tobacco license revoked by the commissioner within the past two years;
(4) had a sales and use tax permit revoked by the commissioner within the past two years; or
(5) has been convicted of a crime involving cigarettes or tobacco products, including but not limited to: selling stolen cigarettes or tobacco products, receiving stolen cigarettes or tobacco products, or involvement in the smuggling of cigarettes or tobacco products.
Subd. 2a.
Cancellation or nonrenewal.
The commissioner may cancel a license or not renew a license if one of the following conditions occurs:
(1) the license holder has not filed a cigarette or tobacco products tax return for at least one year;
(2) the license holder has not reported any cigarette or tobacco products tax liability on the license holder's returns for at least one year; or
(3) the license holder requests cancellation of the license.
Subd. 3.
Notice.
No license may be revoked or suspended under this chapter, and no application for a license may be denied under this chapter, except after 20 days' notice. In that notice the commissioner shall specify the allegations against the licensee or applicant, and provide the licensee or applicant the right to request in writing within 20 days a contested case hearing as provided in chapter 14.
If a written request for a hearing is received by the Department of Revenue within 20 days of the date of the initial notice, the hearing must be held within 45 days after referral to the Office of Administrative Hearings, and no earlier than 20 days after notice to the licensee or applicant of the hearing time and place. A license is revoked or suspended, and an application is denied, when the commissioner serves notice of revocation, suspension, or denial after 20 days have passed following the initial notice under this paragraph without a request for hearing being made, or if a hearing is held, after the commissioner serves an order of revocation, suspension, or denial under section 14.62, subdivision 1. All notices under this paragraph may be served personally or by mail.
History:
1997 c 106 art 1 s 4; 1Sp2001 c 5 art 20 s 10; 2005 c 151 art 2 s 17; 2010 c 389 art 6 s 6; 1Sp2021 c 14 art 15 s 2
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297F — Cigarettes And Tobacco Taxes › Section 297F.06 — Exemptions From Tax.

297F.06 EXEMPTIONS FROM TAX.
Subdivision 1.
Federal laws.
The tax imposed by this chapter does not apply with respect to any sale of cigarettes or tobacco products which under the Constitution and laws of the United States may not be subject to taxation by the state.
Subd. 2.
Use tax.
The use tax does not apply if the tax imposed on cigarettes or tobacco products has been paid.
Subd. 3.
Cigarette use tax.
The cigarette use tax does not apply to the use or storage of cigarettes in quantities of 200 or fewer in the possession of any one consumer, provided that the cigarettes were carried into this state by that consumer.
Subd. 4.
Tobacco products use tax.
The tobacco products use tax does not apply to the possession, use, or storage of tobacco products if (1) the tobacco products have an aggregate cost in any calendar month to the consumer of $50 or less, and (2) the tobacco products were carried into this state by that consumer.
Subd. 5.
Ocean-going vessels.
The commissioner may adopt rules for the sale by licensed distributors of tax-free cigarettes to the masters of ocean-going vessels for use aboard ship outside the continental limits of the United States, provided the cigarettes are also exempt from the taxes imposed on cigarettes by the United States government.
History:
1997 c 106 art 1 s 6; 2003 c 127 art 7 s 6; 2008 c 154 art 14 s 8; 2018 c 182 art 1 s 87
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297F — Cigarettes And Tobacco Taxes › Section 297F.07 — Sales To Indian Tribes.

297F.07 SALES TO INDIAN TRIBES.
Subdivision 1.
Wholesalers.
A wholesaler may set aside the part of the wholesaler's cigarette and tobacco product stock necessary to make sales to the established governing body of an Indian tribe recognized by the United States Department of Interior without paying the tax required by this chapter. The amount of unstamped or untaxed stock that wholesalers may deliver to an Indian reservation is limited to amounts necessary to meet the personal consumption needs of qualified purchasers. The unstamped stock must be kept separate and apart from stamped stock. When shipping or delivering unstamped or 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 the wholesaler fails to comply with this section, the commissioner shall revoke the permission granted to the wholesaler to keep a stock of unstamped goods.
Subd. 2.
Retailers.
Retailers who are Indian tribal organizations may keep unstamped or untaxed stock intended for sale to qualified purchasers.
Subd. 3.
Qualified purchasers.
A qualified purchaser of unstamped or untaxed stock means only an enrolled member of the Indian tribe which is offering the stock for sale.
Subd. 4.
Sales to nonqualified buyers.
A retailer who sells or otherwise disposes of unstamped or untaxed stock other than to a qualified purchaser shall collect from the buyer or transferee the tax imposed by section 297F.05, and remit the tax to the Department of Revenue at the same time and manner as required by section 297F.09. 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 product destined to be delivered to the retailer. The product so seized shall be considered contraband and be subject to the procedures outlined in section 297F.21, subdivision 3.
This section does not relieve the buyer or possessor of unstamped or untaxed stock from personal liability for the tax.
History:
1997 c 106 art 1 s 7; 2010 c 389 art 6 s 7
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297F — Cigarettes And Tobacco Taxes › Section 297F.10 — Deposit Of Proceeds.

297F.10 DEPOSIT OF PROCEEDS.
Subdivision 1.
Tax and use tax on cigarettes.
Revenue received from cigarette taxes, as well as related penalties, interest, license fees, and miscellaneous sources of revenue shall be deposited by the commissioner in the state treasury and credited as follows:
(1) $22,250,000 each year must be credited to the Academic Health Center special revenue fund hereby created and is annually appropriated to the Board of Regents at the University of Minnesota for Academic Health Center funding at the University of Minnesota; and
(2) $3,788,000 each year must be credited to the medical education and research costs account hereby created in the special revenue fund and is annually appropriated to the commissioner of health for distribution under section 62J.692, subdivision 4, paragraph (a); and
(3) the balance of the revenues derived from taxes, penalties, and interest (under this chapter) and from license fees and miscellaneous sources of revenue shall be credited to the general fund.
Subd. 2.
Tax and use tax on tobacco products.
Revenue received from taxes on tobacco products, as well as related penalties, interest, and license fees shall be deposited by the commissioner in the state treasury and credited to the general fund.
History:
1997 c 106 art 1 s 10; 2003 c 128 art 1 s 155; 1Sp2003 c 21 art 9 s 10; 1Sp2005 c 3 art 6 s 14; 1Sp2011 c 9 art 2 s 25; 2017 c 40 art 1 s 103; 2023 c 70 art 5 s 15
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297F — Cigarettes And Tobacco Taxes › Section 297F.11 — Informational Reports; Cigarettes.

297F.11 INFORMATIONAL REPORTS; CIGARETTES.
Subdivision 1.
General rule.
The following persons shall file with the commissioner a monthly informational report in the form and manner prescribed by the commissioner:
(1) a distributor licensed to ship cigarettes into Minnesota;
(2) a person who manufactures cigarettes within the state;
(3) any other person who imports cigarettes into Minnesota; and
(4) a person who possesses, receives, stores, or warehouses cigarettes in Minnesota, upon which the tax imposed by this chapter has not been paid.
The requirement of filing an informational report does not apply to a person conveying or possessing cigarettes described in this chapter, nor to any lawful manufacture of cigarettes within the state for personal consumption.
Subd. 2.
Filing dates; failure to file.
No payment of any tax is required to be remitted with the report required under subdivision 1. 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 cigarettes into or within Minnesota during the previous month, unless the commissioner determines that a longer filing period is appropriate for a particular person.
Subd. 3.
Common carriers.
Common carriers and contract carriers transporting cigarettes into this state shall file with the commissioner reports of all such shipments other than those which are delivered to public warehouses of first destination in this state, licensed under the provisions of chapter 231. The reports must be filed monthly on or before the tenth day of each month and must show with respect to deliveries made in the preceding month: the date, point of origin, point of delivery, name of consignee, the quantity of cigarettes delivered, and any other information the commissioner requires.
A common carrier or a contract carrier transporting cigarettes into Minnesota shall permit examination by the commissioner of its records relating to the shipment of cigarettes.
Subd. 4.
Cigarette consumers.
A person who files a cigarette consumer return as required by this chapter may fulfill the requirements of this section by indicating on the cigarette consumer's return which of the items reported on the return were transported into the state by the consumer. The requirement of filing an informational report does not apply to consumers who import fewer than 200 cigarettes into this state.
History:
1997 c 106 art 1 s 11
2023 Minnesota Statutes › Chapters 296 - 299 — Excise And Sales Taxes › Chapter 297F — Cigarettes And Tobacco Taxes › Section 297F.12 — Informational Reports; Tobacco Products.

297F.12 INFORMATIONAL REPORTS; TOBACCO PRODUCTS.
Subdivision 1.
General rule.
The transportation of tobacco products into this state by means other than common carrier must be reported to the commissioner within 30 days with the following exceptions:
(1) transportation of not more than 50 cigars, not more then ten ounces of snuff or snuff powder, or not more than one pound of smoking or chewing tobacco or other tobacco products not specifically mentioned;
(2) transportation by a person with a place of business outside the state, who is licensed as a distributor under this chapter, of tobacco products sold by the person to a retailer in this state.
The report must be made in the form and manner prescribed by the commissioner.
Subd. 2.
Common carriers.
Common carriers transporting tobacco products into this state shall file with the commissioner reports of all such shipments other than those which are delivered to public warehouses of first destination in this state, licensed under the provisions of chapter 231. The reports must be filed monthly on or before the tenth day of each month and shall show with respect to deliveries made in the preceding month: the date, point of origin, point of delivery, name of consignee, description and quantity of tobacco products delivered, and any other information required by the commissioner.
A common carrier transporting tobacco products into Minnesota shall permit examination by the commissioner of its records relating to the shipment of tobacco products.
Subd. 3.
Manufacturers.
A manufacturer of tobacco products as defined by this chapter shall report in the form and manner prescribed by the commissioner all sales of tobacco products to Minnesota licensed distributors, subjobbers, retailers, or to any locations within the state. The report is due on the 18th day of the month following the reporting period.
History:
1997 c 106 art 1 s 12
2023 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
2023 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
2023 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
2023 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