Definitions, occupation taxes, Minn. Statutes 2008 273.14, 2008 298.28
Generally, Minn. Statutes 2008 298.405
City councils, per diem, Minn. Statutes 2008 415.10
Distribution to school districts, Minn. Statutes 2008 126C.21, 2008 126C.48, 2008 127A.45