Minnesota Statutes

§ 297G.01 — DEFINITIONS

Minnesota § 297G.01
JurisdictionMinnesota
PartEXCISE AND SALES TAXES
Ch. 297GLIQUOR TAXATION

This text of Minnesota § 297G.01 (DEFINITIONS) 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. § 297G.01 (2026).

Text

Subdivision 1.Terms. For purposes of this chapter, the following terms have the meanings given them unless the language or context clearly indicates that a different meaning is intended. Subd. 2.Alcoholic beverage. "Alcoholic beverage" is any beverage containing more than one-half of one percent alcohol by volume. Subd. 3.Brewer. "Brewer" is a person who manufactures malt liquor for sale. Subd. 3a.Cider. "Cider" means a product that contains not less than one-half of one percent nor more than seven percent alcohol by volume and is made from the alcoholic fermentation of the juice of apples. Cider includes, but is not limited to, flavored, sparkling, and carbonated cider. Subd. 4.Collector. "Collector" is a person who collects commemorative bottles for their use and enjoyment as collec

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

1997 c 179 art 1 s 1;1998 c 389 art 8 s 22;1Sp2003 c 21 art 9 s 11;2006 c 259 art 7 s 6,7;2008 c 366 art 11 s 24

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Minnesota § 297G.01, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/297G/297G.01.