2004 Minnesota Statutes

CHAPTER 287. Mortgage registry tax; deed tax

Table of Sections

Section	Headnote
MORTGAGE REGISTRY TAX
287.01	Definitions; mortgage registry tax.
287.02	[Repealed, 1987 c 268 art 14 s 25]
287.03	Instruments valid security for debt.
287.035	Imposition of tax.
287.04	Exemptions.
287.05	Determination of tax in special situations.
287.06	[Repealed, 1999 c 31 s 26]
287.07	[Repealed, 1999 c 31 s 26]
287.08	Tax, how payable; receipts.
287.09	[Repealed, 1999 c 31 s 26]
287.10	Prepayment of tax; evidence; notice.
287.11	Mortgages recorded or registered prior to passage of sections 287.01 to 287.12.
287.12	Taxes, how apportioned.
287.13	Violations; civil penalties.
DEED TAX
287.20	Definitions; deed tax.
287.21	Imposition of tax; determination of tax.
287.22	Exemptions.
287.2205	Tax-forfeited land.
287.221	New residential construction.
287.23	Real property outside county or state.
287.24	Persons liable.
287.241	Statement of tax due or exemption; recording or registering of documents.
287.25	Payment of tax; stamps.
287.26	Cancellation of stamps.
287.27	Stamps; printing and sale-meters.
287.28	Refunds or redemption.
287.29	Payment of receipts to state general fund; reports.
287.30	County treasurer; duties.
287.31	Violations; civil penalties.
287.32	[Repealed, 1Sp1985 c 14 art 11 s 13]
PENALTY AND ADMINISTRATIVE PROVISIONS OF COMMON APPLICABILITY
287.325	Violations; criminal penalties.
287.33	Expenses of administration.
287.34	[Repealed, 1999 c 31 s 26]
287.35	[Repealed, 1999 c 31 s 26]
287.36	[Repealed, 1999 c 31 s 26]
287.37	Investigations and assessments.
287.38	Limitations on time for assessment of tax.
287.385	Interest.
287.39	Administrative review.