Definitions, occupation taxes, Minn. Statutes 2006 273.14, 2006 298.28
Generally, Minn. Statutes 2006 298.405
Allocation, Minn. Statutes 2006 298.405
City councils, per diem, Minn. Statutes 2006 415.10
Distribution to school districts, Minn. Statutes 2006 126C.21, 2006 126C.48, 2006 127A.45