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     297A.79 Reporting of gross receipts. 


    At the option of the taxpayer, gross receipts from sales 
 may be reported on the cash basis as the consideration is 
 received or on the accrual basis as sales are made. 


    HIST: 2000 c 418 art 1 s 23 


*   NOTE:  This section, as added by Laws 2000, chapter 418, 
*article 1, section 23, is effective for gross receipts reported 
*after June 30, 2001.  Laws 2000, chapter 418, article 1, section 
*46.

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Revisor of Statutes