2001 Minnesota Statutes

     294.07 Uniform system of accounting.  

    The commissioner of revenue shall have authority and power 
 to prescribe for such companies, joint stock associations, 
 copartnerships, corporations, or individuals a system of gross 
 earnings accounts that shall be uniform for each class of 
 companies and shall supervise the method of keeping such 
 accounts; provided, that such system shall conform, as nearly as 
 practicable, with that prescribed for such companies by the 
 United States government.  

    HIST: (2239) 1913 c 487 s 6; 1969 c 1147 s 6; 1973 c 582 s 3; 
 1986 c 444