1997 Minnesota Statutes

     294.01 Gross earnings tax.  

    Subdivision 1.  Every company, joint stock association, 
 copartnership, corporation, or individual required by law to pay 
 taxes to the state on a gross earnings basis shall file a return 
 with the commissioner of revenue, in such form as the 
 commissioner shall prescribe, containing a true and just report 
 of the gross earnings for and during the year ending December 
 thirty-first preceding.  Such return and payment of the tax due 
 therewith shall be submitted on or before the date provided in 
 chapter 295, for such company, joint stock association, 
 copartnership, corporation, or individual.  The gross earnings 
 and the tax due thereon shall be computed in accordance with the 
 method prescribed by law.  

    Subd. 2.  Repealed, 1969 c 1147 s 22 

    HIST: (2233) 1913 c 487 s 1; 1927 c 308; 1967 c 821 s 1; 1969 
 c 1147 s 1; 1973 c 582 s 3; 1986 c 444