Revenue Notice #05-14: Special Taxes - Cigarette Sales Tax - Promotional Packs of Cigarettes (Corrected on December 27, 2005)

Revenue Notice # 05-14 was corrected on December 27, 2005. The first page is the correction notice and the second page is the notice as published on November 28, 2005.

The notice appearing at State Register 30 SR 567 (Monday 28 November 2005) had a typographical error and should contain the following correction. In the first sentence of the third paragraph, the word “date” should be “state” so it reads as follows: “Minnesota Statutes, section 297F.08, subdivision 1, provides that before delivering any package of cigarettes to any person in this state, a distributor shall firmly affix the appropriate stamps to each package of cigarettes.”

Publication Date: December 27, 2005