Minnesota § 325D.415 CIGARETTE DISTRIBUTOR FEES

Minnesota Statutes

§ 325D.415 — CIGARETTE DISTRIBUTOR FEES

Minnesota § 325D.415

PartTRADE REGULATIONS, CONSUMER PROTECTION

Ch. 325DRESTRAINT OF TRADE

This text of Minnesota § 325D.415 (CIGARETTE DISTRIBUTOR FEES) 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. § 325D.415 (2026).

Text

A cigarette distributor as defined in section297F.01, subdivision 4, shall pay to the commissioner an annual fee as follows:

(1)a fee of $2,500 is due from those distributors whose annual cigarette tax collections exceed $2,000,000; and

(2)a fee of $1,200 is due from those distributors whose annual cigarette tax collections are $2,000,000 or less. The annual fee must be paid by December 31 of each year. The annual fee must be deposited into the general fund.

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A cigarette distributor as defined in section297F.01, subdivision 4, shall pay to the commissioner an annual fee as follows:
(1) a fee of $2,500 is due from those distributors whose annual cigarette tax collections exceed $2,000,000; and
(2) a fee of $1,200 is due from those distributors whose annual cigarette tax collections are $2,000,000 or less.
The annual fee must be paid by December 31 of each year. The annual fee must be deposited into the general fund.