2002 Minnesota Statutes

CHAPTER 293. Educational institutions; exempt property, income

Table of Sections

Section	Headnote
293.01	Tax on income reserved to donor in conveyance to educational institution.
293.02	Person.
293.03	Place of taxation; lien.
293.04	Annual report by taxpayer.
293.05	Report by educational institution.
293.06	Consideration and determination of report.
293.07	Penalty for failure to make report; assessment by commissioner of revenue.
293.08	Date of payment; penalty for nonpayment.
293.09	Withholding of tax by educational institution; liability on failure to withhold.
293.10	Draft on delinquent; evidence.
293.11	Notice to taxpayer; action by commissioner of revenue; interest; lien of judgment; sale.
293.12	False report; perjury.
293.13	Examination of books and papers; refusal as misdemeanor.
293.14	Refund of tax erroneously collected; disposition of proceeds.