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CHAPTER 295. GROSS REVENUES AND GROSS RECEIPTS TAXES

Table of Sections
Section Headnote
295.01 [Repealed, 1996 c 310 s 1]
295.02 [Repealed, 1979 c 303 art 7 s 15]
295.021 [Repealed, 1969 c 399 s 51]
295.03 [Repealed, 1979 c 303 art 7 s 15]
295.04 [Repealed, 1979 c 303 art 7 s 15]
295.05 [Repealed, 1979 c 303 art 7 s 15]
295.06 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.07 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.08 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.09 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.10 [Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.11 [Repealed, 1969 c 1147 s 22]
295.12 [Repealed, 1979 c 303 art 7 s 15]
295.13 [Repealed, 1979 c 303 art 7 s 15]
295.14 [Repealed, 1979 c 303 art 7 s 15]
295.15 [Repealed, 1989 c 277 art 1 s 35]
295.16 [Repealed, 1969 c 1147 s 22]
295.17 [Repealed, 1969 c 1147 s 22]
295.18 [Repealed, 1969 c 1147 s 22]
295.19 [Repealed, 1969 c 1147 s 22]
295.20 [Repealed, 1969 c 1147 s 22]
295.21 [Repealed, 1989 c 277 art 1 s 35]
295.22 [Repealed, 1969 c 1147 s 22]
295.23 [Repealed, 1989 c 277 art 1 s 35]
295.24 [Repealed, 1989 c 277 art 1 s 35]
295.25 [Repealed, 1989 c 277 art 1 s 35]
295.26 [Repealed, 1969 c 1147 s 22]
295.27 [Repealed, 1989 c 277 art 1 s 35]
295.29 [Repealed, 1989 c 277 art 1 s 35]
295.30 [Repealed, 1989 c 277 art 1 s 35]
295.31 [Repealed, 1989 c 277 art 1 s 35]
295.32 [Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.33 [Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.34 [Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.35 [Repealed, 1969 c 1147 s 22]
295.36 [Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.361 [Repealed, 1969 c 399 s 51]
295.365 [Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.366 [Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.367 [Repealed, 1992 c 511 art 8 s 38]
295.37 [Repealed, 1996 c 471 art 9 s 16]
295.38 [Repealed, 1973 c 650 art 27 s 1]
295.39 [Repealed, 1996 c 471 art 9 s 16]
295.40 [Repealed, 1996 c 471 art 9 s 16]
295.41 [Repealed, 1996 c 471 art 9 s 16]
295.42 [Repealed, 1996 c 471 art 9 s 16]
295.43 [Repealed, 1996 c 471 art 9 s 16]
295.44 [Repealed, 2002 c 377 art 10 s 32]
295.441 MS 2006 [Renumbered 15.001]
HOSPITALS AND HEALTH CARE PROVIDERS
295.50 DEFINITIONS.
295.51 MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX GROSS REVENUE.
295.52 TAXES IMPOSED.
295.53 EXEMPTIONS; SPECIAL RULES.
295.54 CREDIT FOR TAXES PAID.
295.55 PAYMENT OF TAX.
295.56 TRANSFER OF ACCOUNTS RECEIVABLE.
295.57 COLLECTION AND ENFORCEMENT; REFUNDS; APPLICATION OF OTHER CHAPTERS; ACCESS TO RECORDS; INTEREST ON OVERPAYMENTS.
295.58 DEPOSIT OF REVENUES AND PAYMENT OF REFUNDS.
295.581 PROHIBITION ON NON-MINNESOTACARE TRANSFERS FROM FUND.
295.582 AUTHORITY.
295.59 SEVERABILITY.
295.60 [Repealed, 2008 c 154 art 12 s 41]
LIQUOR
295.75 LIQUOR GROSS RECEIPTS TAX.

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Revisor of Statutes