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 […]
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 […]
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
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 […]
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
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
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
