1998 Minnesota Statutes

CHAPTER 294. Gross earnings taxes general provisions

Table of Sections

Section	Headnote
294.01	Gross earnings tax.
294.02	Examination of returns; assessments, refund.
294.021	Assessment; failure to file return, false or fraudulent return filed.
294.03	Failure to pay tax; penalties, interest.
294.04	Repealed, 1969 c 1147 s 22
294.05	Repealed, 1969 c 1147 s 22
294.06	Delinquent taxes; collection.
294.07	Uniform system of accounting.
294.08	Evasions; violations.
294.09	Overpayments; claims for refund.
294.10	Records and files kept for six years by companies.
294.11	Destruction of certain papers.
294.12	Violation, a gross misdemeanor.
294.21	[Repealed, 1987 c 268 art 9 s 44]
294.22	[Repealed, 1987 c 268 art 9 s 44]
294.23	[Repealed, 1987 c 268 art 9 s 44]
294.24	[Repealed, 1987 c 268 art 9 s 44]
294.25	[Repealed, 1987 c 268 art 9 s 44]
294.26	[Repealed, 1987 c 268 art 9 s 44]
294.27	[Repealed, 1977 c 423 art 10 s 30]
294.28	[Repealed, 1977 c 423 art 10 s 30]