2015 Minnesota Statutes
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Chapter 297D
Section 297D.085
Recent History
- 2025 297D.085 Repealed 2025 c 13 art 8 s 22
- 2023 297D.085 Amended 2023 c 63 art 2 s 24
This is an historical version of this statute chapter. Also view the most recent published version.
297D.085 CREDIT FOR PREVIOUSLY PAID TAXES.
If another state or local unit of government has previously assessed an excise tax on the marijuana or controlled substances, the taxpayer must pay the difference between the tax due under section 297D.08 and the tax previously paid. If the tax previously paid to the other state or local unit of government was equal to or greater than the tax due under section 297D.08, no tax is due. The burden is on the taxpayer to show that an excise tax on the marijuana or controlled substances has been paid to another state or local unit of government.
History:
Official Publication of the State of Minnesota
Revisor of Statutes