1997 Minnesota Statutes

     297A.26 Offset against other taxes. 

    Subdivision 1. Repealed, 1990 c 480 art 1 s 45 

    Subd. 2.  The taxpayer may offset against the taxes payable 
 with respect to any reporting period the amount of taxes imposed 
 by sections 297A.01 to 297A.44 previously paid as a result of 
 any transaction the consideration for which became a debt owed 
 to the taxpayer which became uncollectible during such reporting 
 period, but only in proportion to the portion of such debt which 
 became uncollectible.  

    Subd. 3. Repealed, 1987 c 268 art 17 s 42 

    Subd. 4. Repealed, 1990 c 480 art 1 s 45 

    HIST: Ex1967 c 32 art 13 s 26; 1983 c 327 s 7; 1987 c 268 art 
 4 s 19; art 17 s 27