Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8120 - TAXES; CIGARETTE AND TOBACCO PRODUCTS
TAX ON SALE OF CIGARETTES
Part 8120.1800 - LICENSED WAREHOUSE RECORDS
Universal Citation: MN Rules 8120.1800
Current through Register Vol. 48, No. 39, March 25, 2024
Licensed warehouses handling deliveries or shipments of cigarettes or tobacco products to persons in Minnesota shall keep a true and accurate book record of all such deliveries or shipments. Such book record shall show the name and address of the consignee, the date of delivery or shipment, the brands and number of cigarettes delivered, the type of tobacco product, brand name, and quantity delivered, and shall be available for inspection by the commissioner of revenue and the commissioner's authorized agents and employees.
Statutory Authority: MS s 270.06; 270C.06; 297.10; 297F.02
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