Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8120 - TAXES; CIGARETTE AND TOBACCO PRODUCTS
TAX ON SALE OF CIGARETTES
Part 8120.0400 - COMMINGLING OF STAMPED AND UNSTAMPED CIGARETTES PROHIBITED
Universal Citation: MN Rules 8120.0400
Current through Register Vol. 49, No. 13, September 23, 2024
No unstamped cigarettes shall be stored or kept behind the same counter or showcase over which cigarettes are sold to ultimate consumers, or within 25 feet of the cabinet, rack, or place where cigarettes for sale to ultimate consumers are kept or stored.
Statutory Authority: MS s 270C.06; 297.10
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