297A.023 Remittance of amounts collected as taxes.
Any amounts collected, even if erroneously or illegally collected, from a purchaser under a representation that they are taxes imposed under this chapter are state funds from the time of collection and must be reported on a return filed with the commissioner and are not subject to refund without proof that such amounts have been refunded or credited to the purchaser by the seller.
HIST: 1996 c 471 art 2 s 12
* NOTE: This section is repealed by Laws 2000, chapter 418, *article 1, section 45, effective July 1, 2001. Laws 2000, *chapter 418, article 1, section 46.
Official Publication of the State of Minnesota
Revisor of Statutes