Minn. Stat. § 297G.032

Current through 2024, c. 127
Section 297G.032 - MICRODISTILLERIES

A microdistillery, licensed under section 340A.301, is a wholesaler for purposes of the excise tax imposed on distilled spirits given by the microdistillery as samples or sold in cocktail rooms permitted under chapter 340A. Returns must be made in a form and manner prescribed by the commissioner, and must contain any other information required by the commissioner.

Minn. Stat. § 297G.032

2014 c 308 art 3 s 18

Added by 2014 Minn. Laws, ch. 308,s 3-18, eff. 7/1/2014.