Legal
Editorial Policy
How the guidance published on this site is written, reviewed and maintained.
Every guide, service page and FAQ on this site is written by practitioners who work on Minnesota cannabis engagements. We do not publish syndicated or purchased content, and we do not accept payment for placement or mentions.
Technical positions are grounded in primary sources: the Internal Revenue Code and Treasury Regulations, published Tax Court decisions applying Section 280E and Section 471, IRS guidance, Minnesota statutes and Office of Cannabis Management rules, and Minnesota Department of Revenue publications.
Where a position is unsettled or fact dependent, we say so rather than presenting one reading as certain. Examples using dollar figures are illustrative and simplified; they are not projections for any specific operator.
Pages are reviewed when the law changes, when Minnesota rulemaking is updated, and on a periodic cycle. If you find something that is out of date or incorrect, tell us and we will review and correct it.