2020 Minnesota Statutes

CHAPTER 295. GROSS REVENUES AND GROSS RECEIPTS TAXES

Table of Sections

Section	Headnote
295.01	[Repealed, 1996 c 310 s 1]
295.02	[Repealed, 1979 c 303 art 7 s 15]
295.021	[Repealed, 1969 c 399 s 51]
295.03	[Repealed, 1979 c 303 art 7 s 15]
295.04	[Repealed, 1979 c 303 art 7 s 15]
295.05	[Repealed, 1979 c 303 art 7 s 15]
295.06	[Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.07	[Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.08	[Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.09	[Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.10	[Repealed, 1969 c 9 s 101; 1969 c 1147 s 22]
295.11	[Repealed, 1969 c 1147 s 22]
295.12	[Repealed, 1979 c 303 art 7 s 15]
295.13	[Repealed, 1979 c 303 art 7 s 15]
295.14	[Repealed, 1979 c 303 art 7 s 15]
295.15	[Repealed, 1989 c 277 art 1 s 35]
295.16	[Repealed, 1969 c 1147 s 22]
295.17	[Repealed, 1969 c 1147 s 22]
295.18	[Repealed, 1969 c 1147 s 22]
295.19	[Repealed, 1969 c 1147 s 22]
295.20	[Repealed, 1969 c 1147 s 22]
295.21	[Repealed, 1989 c 277 art 1 s 35]
295.22	[Repealed, 1969 c 1147 s 22]
295.23	[Repealed, 1989 c 277 art 1 s 35]
295.24	[Repealed, 1989 c 277 art 1 s 35]
295.25	[Repealed, 1989 c 277 art 1 s 35]
295.26	[Repealed, 1969 c 1147 s 22]
295.27	[Repealed, 1989 c 277 art 1 s 35]
295.29	[Repealed, 1989 c 277 art 1 s 35]
295.30	[Repealed, 1989 c 277 art 1 s 35]
295.31	[Repealed, 1989 c 277 art 1 s 35]
295.32	[Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.33	[Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.34	[Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.35	[Repealed, 1969 c 1147 s 22]
295.36	[Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.361	[Repealed, 1969 c 399 s 51]
295.365	[Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.366	[Repealed, 1987 c 268 art 11 s 11 clause (b)]
295.367	[Repealed, 1992 c 511 art 8 s 38]
295.37	[Repealed, 1996 c 471 art 9 s 16]
295.38	[Repealed, 1973 c 650 art 27 s 1]
295.39	[Repealed, 1996 c 471 art 9 s 16]
295.40	[Repealed, 1996 c 471 art 9 s 16]
295.41	[Repealed, 1996 c 471 art 9 s 16]
295.42	[Repealed, 1996 c 471 art 9 s 16]
295.43	[Repealed, 1996 c 471 art 9 s 16]
295.44	[Repealed, 2002 c 377 art 10 s 32]
295.441	MS 2006 [Renumbered 15.001]
HOSPITALS AND HEALTH CARE PROVIDERS
295.50	DEFINITIONS.
295.51	MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX GROSS REVENUE.
295.52	TAXES IMPOSED.
295.53	EXCLUSIONS AND EXEMPTIONS; SPECIAL RULES.
295.54	CREDIT FOR TAXES PAID.
295.55	PAYMENT OF TAX.
295.56	TRANSFER OF ACCOUNTS RECEIVABLE.
295.57	COLLECTION AND ENFORCEMENT; REFUNDS; APPLICATION OF OTHER CHAPTERS; ACCESS TO RECORDS; INTEREST ON OVERPAYMENTS.
295.58	DEPOSIT OF REVENUES AND PAYMENT OF REFUNDS.
295.581	PROHIBITION ON NON-MINNESOTACARE TRANSFERS FROM FUND.
295.582	AUTHORITY.
295.59	SEVERABILITY.
295.60	[Repealed, 2008 c 154 art 12 s 41]
LIQUOR
295.75	LIQUOR GROSS RECEIPTS TAX.