287.24 Persons liable.
Any person who grants, assigns, transfers, or conveys any land, tenement, or realty by a deed, writing, or instrument subject to the tax imposed by section 287.21 shall be liable for such tax but no public official shall be liable for a tax with respect to any instrument executed by the official in connection with official duties.
HIST: 1961 c 647 s 4; 1986 c 444
Official Publication of the State of Minnesota
Revisor of Statutes