Minnesota § 289A.33 FILING REQUIREMENTS AND DUE DATES; SPECIAL RULES

Minnesota Statutes

§ 289A.33 — FILING REQUIREMENTS AND DUE DATES; SPECIAL RULES

Minnesota § 289A.33

PartVARIOUS STATE TAXES AND PROGRAMS

Ch. 289AADMINISTRATION AND COMPLIANCE

This text of Minnesota § 289A.33 (FILING REQUIREMENTS AND DUE DATES; SPECIAL RULES) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 289A.33 (2026).

Text

(a)Upon the request of any cannabis business as defined by section342.01, subdivision14, required to collect and remit taxes imposed under section295.81, chapter 290, or chapter 297A, the commissioner shall waive the requirement that payment of tax must be made electronically if the failure to pay electronically is because the cannabis business is unable to secure banking services and the inability to secure the services is due to its engagement in cannabis-related business allowed under Minnesota law.

(b)If, in consultation with the commissioner of commerce, the commissioner determines that the inability to find banking services is widespread and enforcement of the electronic payment requirement will significantly impede the ability of cannabis businesses to timely pay taxes imposed und

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(a) Upon the request of any cannabis business as defined by section342.01, subdivision14, required to collect and remit taxes imposed under section295.81, chapter 290, or chapter 297A, the commissioner shall waive the requirement that payment of tax must be made electronically if the failure to pay electronically is because the cannabis business is unable to secure banking services and the inability to secure the services is due to its engagement in cannabis-related business allowed under Minnesota law.
(b) If, in consultation with the commissioner of commerce, the commissioner determines that the inability to find banking services is widespread and enforcement of the electronic payment requirement will significantly impede the ability of cannabis businesses to timely pay taxes imposed under section295.81, chapter 290, or chapter 297A, the commissioner may publish notice on the department website that waives the requirement to pay the tax electronically. If such notice is published, a cannabis business must file returns and pay taxes lawfully due in the form and manner prescribed by the commissioner.
(c) Nothing in this section relieves a cannabis business from timely filing and paying taxes.