Definitions, occupation taxes, Minn. Statutes 2007 273.14, 2007 298.28
Generally, Minn. Statutes 2007 298.405
Allocation, Minn. Statutes 2007 298.405
City councils, per diem, Minn. Statutes 2007 415.10
Distribution to school districts, Minn. Statutes 2007 126C.21, 2007 126C.48, 2007 127A.45