The commissioner must retain an amount that does not exceed the total cost of collecting, administering, and enforcing the retail delivery fee and must deposit the amount in the revenue department service and recovery special revenue fund.
NOTE: This section, as added by Laws 2023, chapter 68, article 3, section 12, is effective July 1, 2024. Laws 2023, chapter 68, article 3, section 12, the effective date.
Official Publication of the State of Minnesota
Revisor of Statutes