Sec. 297A.213 MN Statutes

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Section 297A.213

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2000 297A.213 Repealed 2000 c 418 art 1 s 45
1997 297A.213 New 1997 c 231 art 7 s 12

This is an historical version of this statute chapter. Also view the most recent published version.

297A.213 Direct payment by purchasers permitted.

The commissioner may permit purchasers to pay taxes imposed by this chapter directly to the commissioner. Any taxes paid by purchasers under this section are deemed use taxes, except local sales taxes when no corresponding local use tax is imposed.

HIST: 1997 c 231 art 7 s 12

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