Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
277.22 ADJUSTMENT OF TAX LIABILITY.
If the amount of tax determined under section 277.21, subdivision 2, is greater than the
corrected tax computed by applying the proper value and levy rate, the excess must be refunded
to the person paying the tax. If the amount paid is less, the deficiency must be collected in the
same manner as other personal property taxes not collected.
History: 1991 c 291 art 15 s 6
If the amount of tax determined under section 277.21, subdivision 2, is greater than the
corrected tax computed by applying the proper value and levy rate, the excess must be refunded
to the person paying the tax. If the amount paid is less, the deficiency must be collected in the
same manner as other personal property taxes not collected.
History: 1991 c 291 art 15 s 6
Official Publication of the State of Minnesota
Revisor of Statutes