Minn. R. agency 181, ch. 8120, TAX ON SALE OF CIGARETTES, pt. 8120.1800
Current through Register Vol. 49, No. 29, 2025
Licensed warehouses handling deliveries or shipments of cigarettes or tobacco products to persons in Minnesota shall keep a true and accurate book record of all such deliveries or shipments. Such book record shall show the name and address of the consignee, the date of delivery or shipment, the brands and number of cigarettes delivered, the type of tobacco product, brand name, and quantity delivered, and shall be available for inspection by the commissioner of revenue and the commissioner's authorized agents and employees.
Minn. R. agency 181, ch. 8120, TAX ON SALE OF CIGARETTES, pt. 8120.1800
Statutory Authority: MS s 270.06; 270C.06; 297.10; 297F.02