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CHAPTER 295. Companies subject to gross earnings taxes

Table of Sections
Section Headnote
295.01 [Repealed, 1996 c 310 s 1]
295.02 [Repealed, 1979 c 303 art 7 s 15]
295.021 [Repealed, 1969 c 399 s 51]
295.03 [Repealed, 1979 c 303 art 7 s 15]
295.04 [Repealed, 1979 c 303 art 7 s 15]
295.05 [Repealed, 1979 c 303 art 7 s 15]
295.06 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.07 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.08 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.09 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.10 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.11 Repealed, 1969 c 1147 s 22
295.12 [Repealed, 1979 c 303 art 7 s 15]
295.13 [Repealed, 1979 c 303 art 7 s 15]
295.14 [Repealed, 1979 c 303 art 7 s 15]
295.15 [Repealed, 1989 c 277 art 1 s 35]
295.16 Repealed, 1969 c 1147 s 22
295.17 Repealed, 1969 c 1147 s 22
295.18 Repealed, 1969 c 1147 s 22
295.19 Repealed, 1969 c 1147 s 22
295.20 Repealed, 1969 c 1147 s 22
295.21 [Repealed, 1989 c 277 art 1 s 35]
295.22 Repealed, 1969 c 1147 s 22
295.23 [Repealed, 1989 c 277 art 1 s 35]
295.24 [Repealed, 1989 c 277 art 1 s 35]
295.25 [Repealed, 1989 c 277 art 1 s 35]
295.26 Repealed, 1969 c 1147 s 22
295.27 [Repealed, 1989 c 277 art 1 s 35]
295.29 [Repealed, 1989 c 277 art 1 s 35]
295.30 [Repealed, 1989 c 277 art 1 s 35]
295.31 [Repealed, 1989 c 277 art 1 s 35]
295.32 [Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.33 [Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.34 [Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.35 Repealed, 1969 c 1147 s 22
295.36 [Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.361 [Repealed, 1969 c 399 s 51]
295.365 [Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.366 [Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.367 [Repealed, 1992 c 511 art 8 s 38]
295.37 [Repealed, 1996 c 471 art 9 s 16]
295.38 [Repealed, 1973 c 650 art 27 s 1]
295.39 [Repealed, 1996 c 471 art 9 s 16]
295.40 [Repealed, 1996 c 471 art 9 s 16]
295.41 [Repealed, 1996 c 471 art 9 s 16]
295.42 [Repealed, 1996 c 471 art 9 s 16]
295.43 [Repealed, 1996 c 471 art 9 s 16]
295.44 Hydropower facilities; exemption; taxation in lieu of property taxation.
295.50 Definitions.
295.51 Minimum contacts required for jurisdiction to tax gross revenue.
295.52 Taxes imposed.
295.53 Exemptions; special rules.
295.54 Credit for taxes paid.
295.55 Payment of tax.
295.56 Transfer of accounts receivable.
295.57 Collection and enforcement; refunds; rulemaking; application of other chapters; access to records; interest on overpayments.
295.58 Deposit of revenues and payment of refunds.
295.581 Prohibition on non-MinnesotaCare transfers from fund.
295.582 Authority.
295.59 Severability.
295.60 Special fur clothing tax.

Official Publication of the State of Minnesota
Revisor of Statutes