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CHAPTER 294. General provisions

Table of Sections
Section Headnote
294.01 Gross earnings tax.
294.02 Examination of returns; assessments, refund.
294.021 Assessment; failure to file return, false or fraudulent return filed.
294.03 Failure to pay tax; penalties, interest.
294.04 Repealed, 1969 c 1147 s 22
294.05 Repealed, 1969 c 1147 s 22
294.06 Delinquent taxes; collection.
294.07 Uniform system of accounting.
294.08 Evasions; violations.
294.09 Overpayments; claims for refund.
294.10 Records and files kept for six years by companies.
294.11 Destruction of certain papers.
294.12 Violation, a gross misdemeanor.
294.21 [Repealed, 1987 c 268 art 9 s 44]
294.22 [Repealed, 1987 c 268 art 9 s 44]
294.23 [Repealed, 1987 c 268 art 9 s 44]
294.24 [Repealed, 1987 c 268 art 9 s 44]
294.25 [Repealed, 1987 c 268 art 9 s 44]
294.26 [Repealed, 1987 c 268 art 9 s 44]
294.27 [Repealed, 1977 c 423 art 10 s 30]
294.28 [Repealed, 1977 c 423 art 10 s 30]

Official Publication of the State of Minnesota
Revisor of Statutes