Laserfiche WebLink
HF100 NINTH ENGROSSMENT REVISOR BD 1­10100-9 <br />144.1 Sec. 2. [270C.726] POSTING OF TAX DELINQUENCY; SALE OF CANNABIS. <br />144.2 Subdivision 1. Posting; notice. (a) Pursuant to the authority to disclose under section <br />144.3 270B.12, subdivision 4a, the commissioner shall, by the 15th of each month, submit to the <br />144.4 Office of Cannabis Management a list of all taxpayers subject to the tax imposed by section <br />144.5 295.81 that are required to pay, withhold, or collect the tax imposed by section 290.02, <br />144.6 290.09221290.92, 290.97271 290.97281 290.97291 295.81, or 297A.62; a local sales and <br />144.7 use tax payable to the commissioner; or a local sales and use tax administered and collected <br />144.8 by the commissioner, and that are ten days or more delinquent in either filing a tax return <br />144.9 or paying the tax. <br />144.10 (b) The commissioner is under no obligation to list a taxpayer whose business is inactive. <br />144.11 At least ten days before notifying the Office of Cannabis Management, the commissioner <br />144.12 shall notify the taxpayer of the intended action. <br />144.13 (c) The Office of Cannabis Management shall post the list required by this section on <br />144.14 the Office of Cannabis Management website. The list must prominently show the date of <br />144.15 posting. If a previously listed taxpayer files all returns and pays all taxes specified in this <br />144.16 subdivision then due, the commissioner shall notify the Office of Cannabis Management <br />144.17 within two business days. <br />144.18 Subd. 2. Sales prohibited. Beginning the third business day after the list is posted, no <br />144.19 cannabis cultivator, cannabis manufacturer, cannabis microbusiness, cannabis mezzobusiness, <br />144.20 cannabis wholesaler, or industrial hemp grower as defined in chapter 342 may sell or deliver <br />144.21 any product to a taxpayer included on the posted list. <br />144.22 Subd. 3. Penalt . A cannabis cultivator, cannabis manufacturer, cannabis microbusiness, <br />144.23 cannabis mezzobusiness, cannabis wholesaler, or industrial hemp grower who violates <br />144.24 subdivision 2 of this section is subject to the penalties provided in sections 342.19 and <br />144.25 342.21. <br />144.26 EFFECTIVE DATE. This section is effective June 30, 2023. <br />144.27 Sec. 3. Minnesota Statutes 2022, section 273.13, subdivision 24, is amended to read: <br />144.28 Subd. 24. Class 3. Commercial and industrial property and utility real and personal <br />144.29 property is class 3a. <br />144.30 (1) Except as otherwise provided, each parcel of commercial, industrial, or utility real <br />144.31 property has a classification rate of 1.5 percent of the first tier of market value, and 2.0 <br />144.32 percent of the remaining market value. In the case of contiguous parcels of property owned <br />144.33 by the same person or entity, only the value equal to the first -tier value of the contiguous <br />Article 2 Sec. 3. 144 <br />