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Capital IconMinnesota Legislature

Legislative Session number- 84

Bill Name: SF2001

Imposing a tax on the transfer of certain major league sports franchises;
specifying the tax rate and providing for apportionment; authorizing a certain
credit against the tax; providing for filing of returns and payment of the tax;
specifying certain recordkeeping requirements of persons required to file and
pay the tax; requiring and providing for commissioner of revenue administration
and enforcement of the tax; providing for the payment of interest and civil
penalties; requiring deposit of tax proceeds in the general fund
(ra)