Definitions, occupation taxes, Minn. Statutes 2005 273.14, 298.28
Generally, Minn. Statutes 2005 298.405
Revenues
Allocation, Minn. Statutes 2005 298.405
City councils, per diem, Minn. Statutes 2005 415.10
Distribution to school districts, Minn. Statutes 2005 126C.21, 126C.48, 127A.45