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295.56 Transfer of accounts receivable.

When a hospital or health care provider transfers, assigns, or sells accounts receivable to another person who is subject to tax under this chapter, liability for the tax on the accounts receivable is imposed on the transferee, assignee, or buyer of the accounts receivable. No liability for these accounts receivable is imposed on the transferor, assignor, or seller of the accounts receivable.

HIST: 1995 c 234 art 9 s 11

Official Publication of the State of Minnesota
Revisor of Statutes