Chapter 297G — Administration

297G.01 Definitions This section defines the key terms used throughout Minnesota's liquor tax law, including words like 'distilled spirits,' … 297G.02 Administration This section explains who is responsible for enforcing and collecting Minnesota's liquor excise tax. It covers how the … 297G.03 Distilled Spirits and Wine; Rate of Tax This section sets the excise tax rates for distilled spirits and wine sold in Minnesota. The rates vary depending on the … 297G.031 Farm Winery Farm wineries licensed under Minnesota law are treated as wholesalers for excise tax purposes on certain wines. They … 297G.032 Microdistilleries A microdistillery licensed in Minnesota is treated as a wholesaler for excise tax purposes on distilled spirits given as … 297G.04 Fermented Malt Beverages; Rate of Tax This section sets the excise tax rates for fermented malt beverages (beer) sold in Minnesota. The tax is charged per … 297G.05 Use Tax; Rate of Tax A use tax applies to wine, distilled spirits, and fermented malt beverages brought into Minnesota on which the regular … 297G.06 Tax as Personal Debt The liquor excise tax becomes a personal debt of the person who must file the return, from the moment the tax liability … 297G.07 Exemptions From Tax Certain alcoholic beverages are exempt from the excise tax. Exemptions may include products shipped out of state, … 297G.08 Sales to Indian Tribes This section covers the rules for how excise taxes apply to alcohol sold to Indian tribes in Minnesota. It establishes … 297G.09 Returns; Payment of Tax Manufacturers, wholesalers, brewers, and importers must file monthly tax returns and pay the excise tax owed. This … 297G.10 Deposit of Proceeds All tax money and other payments collected under the liquor excise tax law must be deposited into the state treasury and … 297G.11 Informational Reports Manufacturers, wholesalers, and importers licensed to ship alcohol into Minnesota must file monthly informational … 297G.12 Refunds If you overpay the liquor excise tax, you can request a refund from the commissioner. This section covers the process … 297G.13 Inspection Rights The commissioner of public safety or the commissioner of revenue can inspect licensed alcohol premises at any reasonable … 297G.14 Physical Inventory The commissioner may require brewers, manufacturers, wholesalers, and retailers to take a physical inventory of their … 297G.15 This section was repealed in 2005 and is no longer in effect. 297G.16 Statutes of Limitations This section sets the time limits for the state to assess additional liquor excise taxes and for taxpayers to claim … 297G.17 Interest Interest is charged on unpaid liquor excise taxes. The interest rate is set by law and applies from the date the tax was … 297G.18 Civil Penalties Civil penalties apply when someone fails to file a return, fails to pay the excise tax, or underpays the tax. The … 297G.19 Criminal Penalties Failing to file liquor excise tax returns or failing to pay the tax can result in criminal charges. Criminal penalties … 297G.20 Contraband Alcoholic beverages on which excise tax has not been paid, and items used to evade the tax, are considered contraband. … 297G.21 This section was repealed in 2005 and is no longer in effect. 297G.22 Judicial Review If you disagree with the commissioner's decision about your liquor excise tax, penalty, or interest, you can appeal to …