Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
287.221 NEW RESIDENTIAL CONSTRUCTION.
The commissioner of revenue may not enforce a deed tax assessment on the consideration
paid for an improvement in the case of new residential construction if, at or before the time
the first residential owners of the improvement take possession, the deed tax has been paid on
the consideration paid for the improvement.
History: 1997 c 231 art 16 s 10
The commissioner of revenue may not enforce a deed tax assessment on the consideration
paid for an improvement in the case of new residential construction if, at or before the time
the first residential owners of the improvement take possession, the deed tax has been paid on
the consideration paid for the improvement.
History: 1997 c 231 art 16 s 10
Official Publication of the State of Minnesota
Revisor of Statutes