Definitions, occupation taxes, Minn. Statutes 2022 273.14, 2022 298.28
Generally, Minn. Statutes 2022 298.405
Revenues
City councils, per diem, Minn. Statutes 2022 415.10
Distribution to school districts, Minn. Statutes 2022 126C.48, 2022 127A.45