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. […]
Section 297F.20 — Criminal Penalties.
297F.20 CRIMINAL PENALTIES. Subdivision 1. Penalties for failure to file or pay. (a) A person or consumer required to file a return, report, or other document with the commissioner who fails to do so is guilty of a misdemeanor. (b) A person or consumer required to pay or to collect and remit a tax under […]
Section 297F.21 — Contraband.
297F.21 CONTRABAND. Subdivision 1. Contraband defined. The following are declared to be contraband and therefore subject to civil and criminal penalties under this chapter: (a) Cigarette packages which do not have stamps affixed to them as provided in this chapter, including but not limited to (i) packages with illegible stamps and packages with stamps that […]
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 […]
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 […]
Section 297F.25 — Cigarette Sales Tax.
297F.25 CIGARETTE SALES TAX. Subdivision 1. Imposition. (a) A tax is imposed on distributors on the sale of cigarettes by a cigarette distributor to a retailer or cigarette subjobber for resale in this state. The tax is equal to the combined tax rate under section 297A.62, multiplied by the weighted average retail price and must […]
Section 297F.17 — Limitations On Time For Assessment Of Tax.
297F.17 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX. Subdivision 1. General rule. Except as otherwise provided in this chapter, the amount of any tax due must be assessed within 3-1/2 years after a return is filed. Subd. 2. Date of filing. For purposes of this chapter, a return filed before the last day prescribed by […]
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 […]
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 […]
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 […]