Minn. Stat. § 297A.85: CANCELLATION OF PERMITS.
Where this section sits in the code
- EXCISE AND SALES TAXES
- CHAPTER 297A. GENERAL SALES AND USE TAXES
- PERMITS
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1, and its license to sell a taxable cannabis product as defined in section 295.81, subdivision 1, paragraph (r), has been revoked by the Office of Cannabis Management.
Collected 2026-09-02T22:10:40Z. Source file · JSON