Minn. Stat. » CHAPTER 297D. MARIJUANA AND CONTROLLED SUBSTANCE TAXATION
Minnesota Statutes

Minn. Stat. § 297D.08 (2026)

[Repealed]

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]

Notes of Decisions
Cited in 4 cases, 1988–1994 · leading case: Dep't of Revenue of Mont. v. Kurth Ranch, 511 U.S. 767 (1994).
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Dep't of Revenue of Mont. v. Kurth Ranch, 511 U.S. 767 (1994). · cites it 2× “1994); Minn. Stat. § 297D.08(1) (1991); Neb. Rev.”
Zissi v. State Tax Com'n of Utah, 842 P.2d 848 (Utah 1992). · cites it 2× “1991); Minn.Stat.Ann. §§ 297D.08, 297D.09 subd. 1 (1990 & Supp.”
Comm'r v. Fort, 479 N.W.2d 43 (Minn. 1992). · cites it 6× “However, on February 7, 1990, pursuant to Minn.Stat. §§ 297D.08, .09 (1990), the commissioner assessed $5,400 in taxes on controlled substances and an additional $5,400 in penalties against both respondent and her husband.”
Sisson v. Triplett, 428 N.W.2d 565 (Minn. 1988). · cites it 4× “The statute imposes a tax on marijuana and controlled substances, Minn.Stat. § 297D.08 (1986), and provides that assessment and collection of the tax be made pursuant to jeopardy procedures, Minn.”
Minn. Stat. § 297D.08(1): 1 case
Dep't of Revenue of Mont. v. Kurth Ranch, 511 U.S. 767 (1994). “1994); Minn. Stat. § 297D.08(1) (1991); Neb. Rev.”
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