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297A.26 Offset against other taxes.

Subdivision 1. Repealed, 1990 c 480 art 1 s 45

Subd. 2. The taxpayer may offset against the taxes payable with respect to any reporting period the amount of taxes imposed by sections 297A.01 to 297A.44 previously paid as a result of any transaction the consideration for which became a debt owed to the taxpayer which became uncollectible during such reporting period, but only in proportion to the portion of such debt which became uncollectible.

Subd. 3. Repealed, 1987 c 268 art 17 s 42

Subd. 4. Repealed, 1990 c 480 art 1 s 45

HIST: Ex1967 c 32 art 13 s 26; 1983 c 327 s 7; 1987 c 268 art 4 s 19; art 17 s 27

* NOTE: This section is repealed by Laws 2000, chapter 418, *article 1, section 45, effective July 1, 2001.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