2007 Minnesota Statutes
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Chapter 295
Section 295.56
Recent History
- 2011 295.56 Repealed 2011 c 9 art 6 s 97
- 2009 295.56 Amended 2009 c 88 art 9 s 5
- 1995 295.56 New 1995 c 234 art 9 s 11
This is an historical version of this statute chapter. Also view the most recent published version.
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.
History: 1995 c 234 art 9 s 11
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.
History: 1995 c 234 art 9 s 11
Official Publication of the State of Minnesota
Revisor of Statutes