Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8120 - TAXES; CIGARETTE AND TOBACCO PRODUCTS
TAX ON SALE OF CIGARETTES
Part 8120.1200 - CREDIT AND REFUNDS FOR RETURNED TAX STAMPS
Universal Citation: MN Rules 8120.1200
Current through Register Vol. 49, No. 13, September 23, 2024
Subpart 1. In general.
Credit will be issued by the commissioner of revenue for unaffixed tax stamps that are returned to the commissioner and are fit for sale.
Subp. 2. Business discontinued.
Refunds for unused tax stamps can only be made when the distributor discontinues business. No refund shall be made until the commissioner has had an opportunity to audit the records of the distributor and is satisfied that no further tax is due.
Statutory Authority: MS s 270.06; 270C.06; 297.10; 297F.02
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