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Minn. Stat. § 297A.85

CANCELLATION OF PERMITS.

2000 c 418 art 1 s 29; 2003 c 127 art 8 s 12; 2005 c 151 art 2 s 17; 1Sp2019 c 6 art 23 s 3; 2023 c 63 art 2 s 18

The commissioner may cancel a permit if one of the following conditions occurs:

(1) the permit holder has not filed a sales or use tax return for at least one year;

(2) the permit holder has not reported any sales or use tax liability on the permit holder's returns for at least two years;

(3) the permit holder requests cancellation of the permit;

(4) the permit is subject to cancellation under section 270C.722, subdivision 2 , paragraph (a);

(5) the permit is subject to cancellation under section 297A.84 ; or

(6) the permit holder is a taxable cannabis product retailer as defined in section 295.81 , subdivision 1, paragraph (s), other than a lower-potency hemp edible retailer as licensed under section 342.43, subdivision 1 , and its license to sell a taxable cannabis product as defined in section 295.81, subdivision 1 , paragraph (r), has been revoked by the Office of Cannabis Management.

Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.