Minnesota Legislature
Office of the Revisor of Statutes
1997 Minnesota Statutes
- Search Minnesota Statutes
- About Minnesota Statutes
- 1997 Statutes New, Amended or Repealed
- 1997 Table of Chapters
Chapter 297A
Section 297A.18
Topics
Recent History
- 2000 297A.18 Repealed 2000 c 418 art 1 s 45
This is an historical version of this statute chapter. Also view the most recent published version.
297A.18 Minimum tax.
In computing the tax to be collected as the result of any transaction amounts of tax less than one-half of one cent may be disregarded and amounts of tax of one-half cent or more may be considered an additional cent.
HIST: Ex1967 c 32 art 13 s 18; 1987 c 268 art 4 s 8; 1990 c 480 art 1 s 42
Official Publication of the State of Minnesota
Revisor of Statutes