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297F.20.6
Statute ID:
11744
Statute Function ID:
25717
Sales tax-Cigarettes-Unstamped/Untaxed
In Effect
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Function Details
History
Text
Details are only available for Penalty and Charging Statutes.
Statute Number:
297F.20.6
Enactment Date:
May 23, 2003
Effective Date:
Jul 1, 2003
Expiration Date:
Repealed?:
No
Summary Text:
Sales tax-Cigarettes-Unstamped/Untaxed
Statute ID:
11744
Created:
Aug 15, 2007 by mnjis.legal.analyst@state.mn.us
Updated:
Jun 13, 2013 by mnjis.legal.analyst@state.mn.us
Last Update Action:
Updated
Legal Analyst Comment:
Amended 2003 Chapter 127, Article 7, Sect 10 (Summary Texts will be changed to reflect amendment)
Summary Text:
Sales tax-Cigarettes-Unstamped/Untaxed
Link to MN Statute Text:
https://www.revisor.leg.state.mn.us/stats/297F/20.html
Legislative Session:
2003 - Regular
Session Law Text?:
No
Statute text last updated on:
Jan 23, 2015
(a) A person, other than a licensed distributor or a consumer, who possesses, receives, or transports fewer than 5,000 unstamped cigarettes, or up to $350 worth of untaxed tobacco products is guilty of a misdemeanor. (b) A person, other than a licensed distributor or a consumer, who possesses, receives, or transports 5,000 or more, but fewer than 20,001 unstamped cigarettes, or more than $350 but less than $1,400 worth of untaxed tobacco products is guilty of a gross misdemeanor. (c) A person, other than a licensed distributor or a consumer, who possesses, receives, or transports more than 20,000 unstamped cigarettes, or $1,400 or more worth of untaxed tobacco products is guilty of a felony. (d) For purposes of this subdivision, an individual in possession of more than 4,999 unstamped cigarettes, or more than $350 worth of untaxed tobacco products, is presumed not to be a consumer.
