Chapter 297G Liquor Taxation
- Section 297G.01 Definitions
- Section 297G.02 Administration
- Section 297G.03 Distilled Spirits and Wine; Rate of Tax
- Section 297G.04 Fermented Malt Beverages; Rate of Tax
- Section 297G.05 Use Tax; Rate of Tax
- Section 297G.06 Tax As Personal Debt
- Section 297G.07 Exemptions from Tax
- Section 297G.08 Sales to Indian Tribes
- Section 297G.09 Returns; Payment of Tax
- Section 297G.10 Deposit of Proceeds
- Section 297G.11 Informational Reports
- Section 297G.12 Refunds
- Section 297G.13 Inspection Rights
- Section 297G.14 Physical Inventory
- Section 297G.15 Repealed, 2005 c 151 art 1 s 117
- Section 297G.16 Statutes of Limitations
- Section 297G.17 Interest
- Section 297G.18 Civil Penalties
- Section 297G.19 Criminal Penalties
- Section 297G.20 Contraband
- Section 297G.21 Repealed, 2005 c 151 art 1 s 117
- Section 297G.22 Judicial Review