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
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 […]
Section 297F.05 — Rates Of Tax; Personal Debt.
297F.05 RATES OF TAX; PERSONAL DEBT. Subdivision 1. Rates; cigarettes. A tax is imposed upon the sale of cigarettes in this state, upon having 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, at the rate of […]
Section 297F.01 — Definitions.
297F.01 DEFINITIONS. Subdivision 1. Applicability. Unless the language or context clearly indicates that a different meaning is intended, the following terms for the purposes of this chapter, have the following meanings. Subd. 2. Business. “Business” means any trade, occupation, activity, or enterprise engaged in selling or distributing cigarettes or tobacco products in this state. Subd. […]
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 […]