Minnesota Legislature
Office of the Revisor of Statutes
2004 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
CHAPTER 293. Educational institutions; exempt property, income
| Section | Headnote |
|---|---|
| 293.01 | Tax on income reserved to donor in conveyance to educational institution. |
| 293.02 | Person. |
| 293.03 | Place of taxation; lien. |
| 293.04 | Annual report by taxpayer. |
| 293.05 | Report by educational institution. |
| 293.06 | Consideration and determination of report. |
| 293.07 | Penalty for failure to make report; assessment by commissioner of revenue. |
| 293.08 | Date of payment; penalty for nonpayment. |
| 293.09 | Withholding of tax by educational institution; liability on failure to withhold. |
| 293.10 | Draft on delinquent; evidence. |
| 293.11 | Notice to taxpayer; action by commissioner of revenue; interest; lien of judgment; sale. |
| 293.12 | False report; perjury. |
| 293.13 | Examination of books and papers; refusal as misdemeanor. |
| 293.14 | Refund of tax erroneously collected; disposition of proceeds. |
Official Publication of the State of Minnesota
Revisor of Statutes