Minter-Weisman Co., Inc. v. Commissioner of Revenue

OPINION

DAVIES, Judge.

The Commissioner of Revenue concluded that relator Minter-Weisman Company violated Minn.Stat. § 325D.33, subd. 3 (1992), by giving rebates to cigarette retailers. Minter-Weisman argues that (1) the Commissioner misconstrued section 325D.33, subdivision 3, by applying it to above cost sales; (2) the statute as applied unlawfully restrains trade; (3) the statute impairs Minter-Weis-man’s right to contract; (4) the statute is unconstitutionally vague; and (5) the Commissioner violated the Minnesota Administrative Procedure Act by changing its interpretation of the statute.…