2000 Minnesota Statutes
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Chapter 297A
Section 297A.213
Recent History
This is an historical version of this statute chapter. Also view the most recent published version.
297A.213 Direct payment by purchasers permitted.
The commissioner may permit purchasers to pay taxes imposed by this chapter directly to the commissioner. Any taxes paid by purchasers under this section are deemed use taxes, except local sales taxes when no corresponding local use tax is imposed.
HIST: 1997 c 231 art 7 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* NOTE: This section is repealed by Laws 2000, chapter 418, *article 1, section 45, effective July 1, 2001.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.
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