Section 297G.10 — Deposit Of Proceeds.
297G.10 DEPOSIT OF PROCEEDS. All tax revenues and other receipts payable to the state under this chapter must be paid into the state treasury and credited to the general fund. History: 1997 c 179 art 1 s 10
Section 297G.11 — Informational Reports.
297G.11 INFORMATIONAL REPORTS. The following persons shall file with the commissioner a monthly informational report in the form and manner prescribed by the commissioner: (1) a manufacturer, wholesaler, and importer licensed to ship distilled spirits or wine into Minnesota; (2) a person who manufactures distilled spirits or wine in Minnesota; (3) any other person who […]
Section 297G.12 — Refunds.
297G.12 REFUNDS. Subdivision 1. Overpayment of tax. An overpayment of the tax imposed under this chapter may be refunded to the taxpayer, provided that the claim for refund is filed within the time prescribed under section 297G.16. Subd. 2. Products destroyed. The commissioner may refund to a taxpayer the amount of tax paid under this […]
Section 297G.13 — Inspection Rights.
297G.13 INSPECTION RIGHTS. The commissioner of public safety or the commissioner of revenue, or their duly authorized employees, may, at any reasonable time, without notice and without a search warrant, enter in and upon a licensed premises, and examine the books, papers, and records of a brewer, manufacturer, wholesaler, or retailer for the purpose of […]
Section 297G.14 — Physical Inventory.
297G.14 PHYSICAL INVENTORY. 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 [Repealed, 2005 c 151 art 1 s 117] Subd. 2. [Repealed, 2005 c 151 art 1 s 117] Subd. 3. [Repealed, 2005 c 151 art 1 s 117] Subd. 4. [Repealed, 2005 c 151 art 1 s 117] Subd. 5. [Repealed, 2005 c 151 art 1 s 117] Subd. 6. […]
Section 297G.16 — Statutes Of Limitations.
297G.16 STATUTES OF LIMITATIONS. 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 the purposes of this section, a return filed before the last day prescribed by law for filing […]
Section 297G.17 — Interest.
297G.17 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 297G.18 — Civil Penalties.
297G.18 CIVIL PENALTIES. Subdivision 1. General rule. The commissioner may recover the amount of any tax due under this chapter, as well as any interest and penalty in a civil action. The collection of a tax, interest, or penalty does not bar any prosecution under this chapter. Subd. 2. Penalty for failure to pay tax. […]
Section 297G.19 — Criminal Penalties.
297G.19 CRIMINAL PENALTIES. Subdivision 1. Penalties for failure to file or pay. (a) A person 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 required to pay or to collect and remit a tax under this chapter, who fails […]
Section 297G.20 — Contraband.
297G.20 CONTRABAND. Subdivision 1. Contraband defined. The following are declared to be contraband and therefore subject to civil and criminal penalties and seizure under this chapter: (1) All distilled spirits, wine, and fermented malt beverages possessed or held with intent to sell without payment of an excise tax. (2) All distilled spirits, wine, and fermented […]