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