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2006 Minnesota Statutes

This is a historical version of this statute chapter. Also view the most recent published version.

Chapter 287. Mortgage Registry Tax; Deed Tax

Chapter Sections
Section Headnote

MORTGAGE REGISTRY TAX
287.01DEFINITIONS; MORTGAGE REGISTRY TAX.
287.02Repealed, 1987 c 268 art 14 s 25
287.03INSTRUMENTS VALID SECURITY FOR DEBT.
287.035IMPOSITION OF TAX.
287.04EXEMPTIONS.
287.05DETERMINATION OF TAX IN SPECIAL SITUATIONS.
287.06Repealed, 1999 c 31 s 26
287.07Repealed, 1999 c 31 s 26
287.08TAX, HOW PAYABLE; RECEIPTS.
287.09Repealed, 1999 c 31 s 26
287.10PREPAYMENT OF TAX; EVIDENCE; NOTICE.
287.11MORTGAGES RECORDED OR REGISTERED PRIOR TO PASSAGE OF SECTIONS 287.01 TO 287.12.
287.12TAXES, HOW APPORTIONED.
287.13VIOLATIONS; CIVIL PENALTIES.

DEED TAX
287.20DEFINITIONS; DEED TAX.
287.21IMPOSITION OF TAX; DETERMINATION OF TAX.
287.22EXEMPTIONS.
287.2205TAX-FORFEITED LAND.
287.221NEW RESIDENTIAL CONSTRUCTION.
287.222287.222 TRANSFER TO OBTAIN FINANCING.
287.23REAL PROPERTY OUTSIDE COUNTY OR STATE.
287.24PERSONS LIABLE.
287.241STATEMENT OF TAX DUE OR EXEMPTION; RECORDING OR REGISTERING OF DOCUMENTS.
287.25PAYMENT OF TAX; STAMPS.
287.26CANCELLATION OF STAMPS.
287.27STAMPS; PRINTING AND SALE-METERS.
287.28REFUNDS OR REDEMPTION.
287.29PAYMENT OF RECEIPTS TO STATE GENERAL FUND; REPORTS.
287.30COUNTY TREASURER; DUTIES.
287.31VIOLATIONS; CIVIL PENALTIES.
287.32Repealed, 1Sp1985 c 14 art 11 s 13

PENALTY AND ADMINISTRATIVE PROVISIONSOF COMMON APPLICABILITY
287.325VIOLATIONS; CRIMINAL PENALTIES.
287.33EXPENSES OF ADMINISTRATION.
287.34Repealed, 1999 c 31 s 26
287.35Repealed, 1999 c 31 s 26
287.36Repealed, 1999 c 31 s 26
287.37COMMISSIONER'S POWERS; DATA CLASSIFICATION.
287.38LIMITATIONS ON TIME FOR ASSESSMENT OF TAX.
287.385INTEREST.
287.39Repealed, 2005 c 151 art 1 s 117

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