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2018 Minnesota Statutes

CHAPTER 293. EDUCATIONAL INSTITUTIONS; EXEMPT PROPERTY, INCOME

Table of Sections
Section Headnote
293.01 TAX ON INCOME RESERVED TO DONOR IN CONVEYANCE TO EDUCATIONAL INSTITUTION.
293.02 PERSON.
293.03 PLACE OF TAXATION; LIEN.
293.04 ANNUAL REPORT BY TAXPAYER.
293.05 REPORT BY EDUCATIONAL INSTITUTION.
293.06 CONSIDERATION AND DETERMINATION OF REPORT.
293.07 PENALTY FOR FAILURE TO MAKE REPORT; ASSESSMENT BY COMMISSIONER OF REVENUE.
293.08 DATE OF PAYMENT; PENALTY FOR NONPAYMENT.
293.09 WITHHOLDING OF TAX BY EDUCATIONAL INSTITUTION; LIABILITY ON FAILURE TO WITHHOLD.
293.10 DRAFT ON DELINQUENT; EVIDENCE.
293.11 NOTICE TO TAXPAYER; ACTION BY COMMISSIONER OF REVENUE; INTEREST; LIEN OF JUDGMENT; SALE.
293.12 FALSE REPORT; PERJURY.
293.13 EXAMINATION OF BOOKS AND PAPERS; REFUSAL AS MISDEMEANOR.
293.14 REFUND OF TAX ERRONEOUSLY COLLECTED; DISPOSITION OF PROCEEDS.
293.15 FORMS.

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