Minnesota Legislature
Office of the Revisor of Statutes
1998 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
297A.18 Minimum tax.
In computing the tax to be collected as the result of any transaction amounts of tax less than one-half of one cent may be disregarded and amounts of tax of one-half cent or more may be considered an additional cent.
HIST: Ex1967 c 32 art 13 s 18; 1987 c 268 art 4 s 8; 1990 c 480 art 1 s 42
Official Publication of the State of Minnesota
Revisor of Statutes