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297H.10 ADMINISTRATION; ENFORCEMENT; PENALTY.

Subdivision 1.Administration and enforcement.

The audit, assessment, appeal, collection, refund, penalty, interest, enforcement, and administrative provisions of chapters 270C and 289A that are applicable to taxes imposed by chapter 297A apply to this chapter.

Subd. 2.

[Repealed, 2014 c 308 art 9 s 94]

Official Publication of the State of Minnesota
Revisor of Statutes