Loading...
Minnesota Criminal Justice Statute Service
Search
Subscribe to Updates
Reports
Statute Change Report
About
Glossary
Quick Search
297F.20.3
Statute ID:
13657
Statute Function ID:
29787
Sales tax - Cigarettes - False or Fraudulent Returns
In Effect
New Search
Refine Search
Back to Results
Function Details
History
Text
Details are only available for Penalty and Charging Statutes.
Statute Number:
297F.20.3
Enactment Date:
May 25, 2003
Effective Date:
Jul 1, 2003
Expiration Date:
Repealed?:
No
Summary Text:
Sales tax - Cigarettes - False or Fraudulent Returns
Statute ID:
13657
Created:
Sep 16, 2010 by mnjis.legal.analyst@state.mn.us
Updated:
Sep 16, 2010 by mnjis.legal.analyst@state.mn.us
Last Update Action:
Updated
Legal Analyst Comment:
Updated per request. This statute last amended effective 07/01/2003 Subd. 3 will be incomplete.
Summary Text:
Sales tax - Cigarettes - False or Fraudulent Returns
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:
Sep 16, 2010
(a) A person or consumer who files with the commissioner a return, report, or other document, or who maintains or provides invoices subject to review by the commissioner under this chapter, known by the person or consumer to be fraudulent or false concerning a material matter, is guilty of a felony. (b) A person or consumer who knowingly aids or assists in, or advises in the preparation or presentation of a return, report, invoice, or other document that is fraudulent or false concerning a material matter, whether or not the falsity or fraud is committed with the knowledge or consent of the person or consumer authorized or required to present the return, report, invoice, or other document, is guilty of a felony.
