2002 Minnesota Statutes

     297A.81 Uncollectible debts; offset against other taxes. 

    The taxpayer may offset against the taxes payable for any 
 reporting period the amount of taxes imposed by this chapter 
 previously paid as a result of any transaction the consideration 
 for which became a debt owed to the taxpayer that became 
 uncollectible during the reporting period, but only in 
 proportion to the portion of the debt that became 
 uncollectible.  Section 289A.40, subdivision 2, applies to an 
 offset under this section. 

    HIST: 2000 c 418 art 1 s 25