Chapter 297F — Administration

297F.01 Definitions Defines key terms for the tobacco products tax chapter, including cigarette, tobacco products, distributor, subjobber, … 297F.02 Administration Requires cigarette distributors and subjobbers to obtain a license from the commissioner of revenue before selling … 297F.03 Licenses; Cigarette and Tobacco Products Distributor and Subjobber Sets the license application requirements, fees, and bond amounts for cigarette distributors and subjobbers. 297F.031 Registration Requirement Requires out-of-state retailers to register with the Department of Revenue before making delivery sales of tobacco … 297F.04 License Suspension, Cancellation, Nonrenewal, or Revocation Establishes grounds for denying, suspending, or revoking cigarette distributor and subjobber licenses. 297F.05 Rates of Tax; Personal Debt Imposes the cigarette excise tax and sets the tax rate per pack. 297F.06 Exemptions From Tax Requires cigarette tax stamps to be affixed to all packages of cigarettes sold in Minnesota. 297F.07 Sales to Indian Tribes Provides for tax credits and refunds for cigarette distributors in specific circumstances. 297F.08 Cigarette Stamps Establishes filing and payment requirements for tobacco tax returns. 297F.09 Returns; Payment of Tax Sets record-keeping requirements for cigarette and tobacco products distributors, subjobbers, and retailers. 297F.10 Deposit of Proceeds Authorizes the commissioner of revenue to examine records and conduct audits of tobacco tax licensees. 297F.11 Informational Reports; Cigarettes Addresses the seizure and forfeiture of unstamped or illegally possessed cigarettes and tobacco products. 297F.12 Informational Reports; Tobacco Products Prohibits the sale or possession of unstamped cigarettes and establishes related offenses. 297F.13 Required Records Establishes penalties for violations of the tobacco tax law, including fines and imprisonment. 297F.14 Refunds Addresses the use of tobacco tax revenue, including dedicated funds and allocations. 297F.15 Physical Inventory; Offset Provides exemptions from the tobacco tax for certain sales and uses. 297F.16 Establishes requirements for tobacco product manufacturers regarding the Master Settlement Agreement. 297F.17 Limitations on Time for Assessment of Tax Addresses interstate commerce issues in tobacco taxation. 297F.18 Interest Establishes delivery sale requirements for tobacco products shipped directly to consumers. 297F.185 Revocation of Sales and Use Tax Permits Addresses additional delivery sale compliance requirements and penalties. 297F.19 Civil Penalties Provides for the allocation of tobacco tax stamp revenue to local governments. 297F.20 Criminal Penalties Addresses the tax treatment of tobacco products in tribal compacts and agreements. 297F.21 Contraband Establishes the tobacco products tax on premium cigars with a cap on the per-cigar tax amount. 297F.22 Contains provisions for the administration and enforcement of the tobacco tax chapter. 297F.23 Judicial Review Addresses vapor products and electronic delivery device taxation. 297F.24 Fee in Lieu of Settlement Contains transition and effective date provisions for tobacco tax law changes. 297F.25 Cigarette Sales Tax Provides additional definitions and supplementary provisions for the tobacco tax chapter.