Minn. R. agency 181, ch. 8120, TAX ON SALE OF CIGARETTES, pt. 8120.0600

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

Part 8120.0600 - CIGARETTE TAX STAMPS; PURCHASE, AND PAYMENT FOR

Tax stamps shall be purchased by the distributor only from the commissioner of revenue. Stamps cannot be purchased from other distributors and transfer of stamps between distributors is prohibited. The commissioner has the authority to demand payment in certified funds and determine when a distributor is eligible to purchase stamps on credit.

Minn. R. agency 181, ch. 8120, TAX ON SALE OF CIGARETTES, pt. 8120.0600

27 SR 585; L 2005 c 151 art 1 s 114

Statutory Authority: MS s 270.06; 270C.06; 297.10; 297F.02