1997 Minnesota Statutes

     287.24 Persons liable.  

    Any person who grants, assigns, transfers, or conveys any 
 land, tenement, or realty by a deed, writing, or instrument 
 subject to the tax imposed by section 287.21 shall be liable for 
 such tax but no public official shall be liable for a tax with 
 respect to any instrument executed by the official in connection 
 with official duties.  

    HIST: 1961 c 647 s 4; 1986 c 444