Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8120 - TAXES; CIGARETTE AND TOBACCO PRODUCTS
TAX ON SALE OF CIGARETTES
Part 8120.0600 - CIGARETTE TAX STAMPS; PURCHASE, AND PAYMENT FOR
Universal Citation: MN Rules 8120.0600
Current through Register Vol. 49, No. 13, September 23, 2024
Tax stamps shall be purchased by the distributor only from the commissioner of revenue. Stamps cannot be purchased from other distributors and transfer of stamps between distributors is prohibited. The commissioner has the authority to demand payment in certified funds and determine when a distributor is eligible to purchase stamps on credit.
Statutory Authority: MS s 270.06; 270C.06; 297.10; 297F.02
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