{"data":{"id":"us-mn/minn.-stat.-297g.02","jurisdiction":"us-mn","citation":"Minn. Stat. § 297G.02","heading":"ADMINISTRATION.","body":"Subdivision 1. Enforcement responsibility.\nThe commissioners of public safety and revenue shall enforce and administer the provisions of this chapter.\nSubd. 2. Nonapplicability.\nThis chapter does not apply to:\n(1) medicines intended for therapeutic purposes and not intended as a beverage;\n(2) industrial alcohol designed for mechanical, chemical, scientific, pharmaceutical, or industrial purposes; or\n(3) nonpotable compounds or preparations containing alcohol.\nSubd. 3. Powers of commissioner of revenue.\nThe commissioner, or duly authorized agents, may conduct investigations, inquiries, and hearings under this chapter and, in connection with such investigations, inquiries, and hearings, the commissioner and the duly authorized agents shall have all the powers conferred upon the commissioner and the commissioner's examiners by chapter 270C, and the provisions of that chapter shall apply to all such investigations, inquiries, and hearings.\nSubd. 4. Expenses of administration.\nExpenses for the administration of this chapter shall be paid out of appropriations to the commissioner for the administration of this chapter and shall include fees and expenses incurred by the attorney general and any county attorney in litigation in connection with the enforcement of this chapter. Expenses also include all court costs and expenses.","path":["EXCISE AND SALES TAXES","CHAPTER 297G. LIQUOR TAXATION"],"source_url":"https://www.revisor.mn.gov/statutes/cite/297G.02","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"604fbaad0a87654515d3bb0ed4047759cc906a2c83e270c09a32b1490942b159","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-297g.01","next":"us-mn/minn.-stat.-297g.03"},"notice":"GroundRules: Original legal text. Not legal advice."}