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CHAPTER 293. Educational institutions; exempt property, income

Table of Sections
Section Headnote
293.01 Tax on income reserved to donor in conveyance to educational institution.
293.02 Person.
293.03 Place of taxation; lien.
293.04 Annual report by taxpayer.
293.05 Report by educational institution.
293.06 Consideration and determination of report.
293.07 Penalty for failure to make report; assessment by commissioner of revenue.
293.08 Date of payment; penalty for nonpayment.
293.09 Withholding of tax by educational institution; liability on failure to withhold.
293.10 Draft on delinquent; evidence.
293.11 Notice to taxpayer; action by commissioner of revenue; interest; lien of judgment; sale.
293.12 False report; perjury.
293.13 Examination of books and papers; refusal as misdemeanor.
293.14 Refund of tax erroneously collected; disposition of proceeds.

Official Publication of the State of Minnesota
Revisor of Statutes