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U.S. State Codes
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Minnesota
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Chapters 296 - 299 — Excise...
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Chapter 297G — Liquor Taxation
Chapter 297G — Liquor Taxation
Section 297G.01 — Definitions.
Section 297G.02 — Administration.
Section 297G.03 — Distilled Spirits And Wine; Rate Of Tax.
Section 297G.031 — Farm Winery.
Section 297G.032 — Microdistilleries.
Section 297G.04 — Fermented Malt Beverages; Rate Of Tax.
Section 297G.05 — Use Tax; Rate Of Tax.
Section 297G.06 — Tax As Personal Debt.
Section 297G.07 — Exemptions From Tax.
Section 297G.08 — Sales To Indian Tribes.
Section 297G.09 — Returns; Payment Of Tax.
Section 297G.10 — Deposit Of Proceeds.
Section 297G.11 — Informational Reports.
Section 297G.12 — Refunds.
Section 297G.13 — Inspection Rights.
Section 297G.14 — Physical Inventory.
Section 297G.16 — Statutes Of Limitations.
Section 297G.17 — Interest.
Section 297G.18 — Civil Penalties.
Section 297G.19 — Criminal Penalties.
Section 297G.20 — Contraband.
Section 297G.22 — Judicial Review.