Definitions, occupation taxes, Minn. Statutes 2005 273.14, 2005 298.28
Generally, Minn. Statutes 2005 298.405
Allocation, Minn. Statutes 2005 298.405
City councils, per diem, Minn. Statutes 2005 415.10
Distribution to school districts, Minn. Statutes 2005 126C.21, 2005 126C.48, 2005 127A.45