§ 297D.01 Definitions
§ 297D.02 Administration
§ 297D.03 Rules
§ 297D.04 Tax Payment Required for Possession
§ 297D.05 No Immunity
§ 297D.06 Pharmaceuticals
§ 297D.07 Measurement
§ 297D.08 Tax Rate
§ 297D.085 Credit for Previously Paid Taxes
§ 297D.09 Penalties; Criminal Provisions
§ 297D.10 Stamp Price
§ 297D.11 Payment Due
§ 297D.12 All Assessments Are Jeopardy
§ 297D.13 Confidential Nature of Information

Terms Used In Minnesota Statutes > Chapter 297D - Marijuana and Controlled Substance Taxation

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conviction: A judgement of guilt against a criminal defendant.
  • court administrator: means the court administrator of the court in which the action or proceeding is pending, and "court administrator's office" means that court administrator's office. See Minnesota Statutes 645.44
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
  • state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
  • Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.