1997 Minnesota Statutes

     297A.023 Remittance of amounts collected as taxes. 

    Any amounts collected, even if erroneously or illegally 
 collected, from a purchaser under a representation that they are 
 taxes imposed under this chapter are state funds from the time 
 of collection and must be reported on a return filed with the 
 commissioner and are not subject to refund without proof that 
 such amounts have been refunded or credited to the purchaser by 
 the seller. 

    HIST: 1996 c 471 art 2 s 12