CIGARETTE AND TOBACCO PRODUCTS TAXES

See also CIGARETTES; TOBACCO PRODUCTS

Abatement, monetary penalties, Minn. Statutes 2007 297F.19

Administration, generally

Cigarette sales taxes, Minn. Statutes 2007 297F.25

Generally, Minn. Statutes 2007 297F.02

Amount due, cigarettes, based on stamps purchased during reporting period, Minn. Statutes 2007 297F.08

Appeals to Tax Court, Minn. Statutes 2007 297F.23

Assessments

Additional assessments, interest, Minn. Statutes 2007 297F.18

Deficiency assessments, Minn. Statutes 2007 297F.09

Generally, Minn. Statutes 2007 297F.17

Procedure for, Minn. Statutes 2007 270C.56

Recovery, general rule, Minn. Statutes 2007 297F.19

Attorney fees, payment by Revenue Department, Minn. Statutes 2007 297F.02

Audits and examinations, Minn. Statutes 2007 297F.15

Collection

Bankruptcy, suspension of time, Minn. Statutes 2007 297F.17

Cigarette distributor fees, Minn. Statutes 2007 325D.415

Consumers, Minn. Statutes 2007 297F.09

Indian retailers, sales to nonqualified buyers, Minn. Statutes 2007 297F.07

Monetary penalties, Minn. Statutes 2007 297F.19

Not a bar to prosecution, Minn. Statutes 2007 297F.19

Out-of-state retailers, Minn. Statutes 2007 325F.781

Violations and penalties, Minn. Statutes 2007 297F.20

Complaints

Contraband or vehicles used in violations of law, Minn. Statutes 2007 297F.21

Criminal offenses, statutes of limitations, Minn. Statutes 2007 297F.20

Conflict of laws

Finance Department regulations, superseded, Minn. Statutes 2007 297F.08

Contraband, Minn. Statutes 2007 297F.21

Credits, Minn. Statutes 2007 297F.14

Defeat, monetary penalties, Minn. Statutes 2007 297F.19

Definitions

Contraband, Minn. Statutes 2007 297F.21

Generally, Minn. Statutes 2007 297F.01

Delinquent taxes, border city development zones

Tax incentives, disqualification, Minn. Statutes 2007 469.1733

Delivery sales, Minn. Statutes 2007 325F.781

Enforcement of law, Minn. Statutes 2007 297F.02

Entities subject to tax, governmental entities engaged in purchase or sale of cigarettes or tobacco products, Minn. Statutes 2007 297F.05

Evasion, monetary penalties, Minn. Statutes 2007 297F.19

Evidence, Minn. Statutes 2007 297F.17

Exemptions, Minn. Statutes 2007 297A.67, 297F.06

Extensions

Interest, Minn. Statutes 2007 297F.18

Payment, due date, Minn. Statutes 2007 297F.09

Returns, filing, Minn. Statutes 2007 297F.09

Written agreements, Minn. Statutes 2007 297F.17

Federal tax changes

Notice to Revenue Department, Minn. Statutes 2007 297F.17

Generally, Minn. Statutes 2007 297F.01 to 297F.25

Hearings

Consumers, Minn. Statutes 2007 297F.09

Revenue Department, powers, Minn. Statutes 2007 297F.02

Imposition of tax, Minn. Statutes 2007 297F.05, 297F.25

Indictments, criminal offenses, statutes of limitations, Minn. Statutes 2007 297F.20

Informational reports, Minn. Statutes 2007 297F.11, 297F.12, 297F.20

Injunctions, distributors, noncompliance with law, Minn. Statutes 2007 297F.02

Interest

Consumers, Minn. Statutes 2007 297F.09

Generally, Minn. Statutes 2007 297F.18

Lawsuits, Minn. Statutes 2007 297F.19

Payment of, Minn. Statutes 2007 297F.09, 297F.10

Personal debt, Minn. Statutes 2007 297F.05

Investigations, Revenue Department, duties and powers, Minn. Statutes 2007 297F.02

Judgments, interest, Minn. Statutes 2007 297F.18

Lawsuits

Civil actions, recovery of interest and penalties, Minn. Statutes 2007 297F.19

Contraband or vehicles used in violations of law, Minn. Statutes 2007 297F.21

Refund claims, false or fraudulent, Minn. Statutes 2007 297F.17

Returns, Minn. Statutes 2007 297F.17

Statutes of limitations, Minn. Statutes 2007 297F.17

Tax liability, right of contribution, Minn. Statutes 2007 270C.56

Liens, payment after sale of contraband or vehicles used in violations, Minn. Statutes 2007 297F.21

Mosquito research funding, contingency, Minn. Statutes 2007 144.95

Offsets against, Minn. Statutes 2007 297F.14

Orders, appeals, Minn. Statutes 2007 297F.23

Overpayment, Minn. Statutes 2007 297F.14

Payment

Cigarette sales taxes, Minn. Statutes 2007 297F.25

Cigarette stamps as evidence, Minn. Statutes 2007 297F.08

Generally, Minn. Statutes 2007 297F.09

Indian retailers, sales to nonqualified buyers, Minn. Statutes 2007 297F.07

Late payments, interest, Minn. Statutes 2007 297F.18

Railroads or sleeping car companies, Minn. Statutes 2007 297F.08

Violations and penalties, Minn. Statutes 2007 297F.19, 297F.20

Penalties (monetary)

Consumers, Minn. Statutes 2007 297F.09

Generally, Minn. Statutes 2007 297F.19

Interest, Minn. Statutes 2007 297F.18

Payment of, Minn. Statutes 2007 297F.10, 297F.19

Personal debt, Minn. Statutes 2007 297F.05

Rate, Minn. Statutes 2007 297F.18

Protests, consumers, Minn. Statutes 2007 297F.09

Rates, Minn. Statutes 2007 297F.05

Refunds

Bad debts, Minn. Statutes 2007 297F.17

Cigarette stamp refunds, uncanceled stamps, Minn. Statutes 2007 297F.08

Claims, Minn. Statutes 2007 297F.17

Erroneous refunds, Minn. Statutes 2007 297F.18

Generally, Minn. Statutes 2007 297F.14

Reports about

Informational reports, Minn. Statutes 2007 297F.11, 297F.12, 297F.20

Out-of-state retailers, Minn. Statutes 2007 297F.09

Returns

Cigarette sales taxes, Minn. Statutes 2007 297F.25

Filing, Minn. Statutes 2007 297F.09, 297F.17

Filing violations, false statements, or fraud, Minn. Statutes 2007 297F.17, 297F.19, 297F.20

Generally, Minn. Statutes 2007 297F.09

Omission in excess of 25 percent, assessments, lawsuits, Minn. Statutes 2007 297F.17

Revenues, depositing, Minn. Statutes 2007 116P.13, 297F.10, 297F.25

Sales and use taxes, exemptions, Minn. Statutes 2007 297A.67

Statutes of limitations

Generally, Minn. Statutes 2007 297F.17

Indictments or complaints, criminal offenses, Minn. Statutes 2007 297F.20

Tax liability

Buyers or possessors of unstamped or untaxed goods, Minn. Statutes 2007 297F.07

Contraband, sale proceeds applied toward liability, Minn. Statutes 2007 297F.07

Distributors of free cigarette packages, Minn. Statutes 2007 297F.05

Governmental entities engaged in purchase or sale of cigarettes or tobacco products, Minn. Statutes 2007 297F.05

Indian retailers, sales to nonqualified buyers, violations, Minn. Statutes 2007 297F.07

Lawsuits, right of contribution, Minn. Statutes 2007 270C.56

Liability exceeding 120,000 dollars, accelerated payments, Minn. Statutes 2007 297F.09

Personal debt, Minn. Statutes 2007 297F.05

Personal liability, Minn. Statutes 2007 270C.56

Tax notices, Minn. Statutes 2007 297F.17

Tax stamps, see Stamps and stamping under CIGARETTES

Taxpayers

Agreements by, extensions, Minn. Statutes 2007 297F.17

Notice given, federal tax changes, Minn. Statutes 2007 297F.17

Use tax

Cigarette use tax, exemption, Minn. Statutes 2007 297F.06

Exemptions, generally, Minn. Statutes 2007 297F.06

Tobacco products, Minn. Statutes 2007 297F.05, 297F.06

Violations and penalties

Criminal penalties additional to civil penalties, Minn. Statutes 2007 297F.20

Distributors, noncompliance, injunctions, Minn. Statutes 2007 297F.02

Payment violations, penalties, Minn. Statutes 2007 297F.19, 297F.20

Refund claims, false or fraudulent, assessments, lawsuits, Minn. Statutes 2007 297F.17

Reports, filing violations, penalties, Minn. Statutes 2007 297F.19, 297F.20

Retailers, Indian tribes, seizure of stock, Minn. Statutes 2007 297F.07

Returns, filing violations, false statements, or fraud, Minn. Statutes 2007 297F.17, 297F.19, 297F.20

Violations, generally, Minn. Statutes 2007 297F.20

Writing, extension agreements, Minn. Statutes 2007 297F.17