Minn. R. agency 181, ch. 8120, TAX ON SALE OF CIGARETTES, pt. 8120.0300

Current through Register Vol. 49, No. 29, 2025

Part 8120.0300 - SHIPPING OF UNSTAMPED CIGARETTES INTO MINNESOTA BY LICENSED OUTSTATE DISTRIBUTORS PROHIBITED

No licensed distributor engaged in the business without this state shall ship or transport cigarettes to retailers in this state, to be sold by those retailers, without first having affixed to each package of such cigarettes the proper Minnesota tax stamp.

Minn. R. agency 181, ch. 8120, TAX ON SALE OF CIGARETTES, pt. 8120.0300

L 2005 c 151 art 1 s 114

Statutory Authority: MS s 270C.06; 297.10