1997 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales Tax and Distribution
Section 297A.065 Cancellation of permits.
297A.065 Cancellation of permits.
The commissioner may cancel a permit when one of the following conditions occurs:
(1) the permit holder has not filed a sales or use tax return for one year or more;
(2) the permit holder has not reported any sales or use tax liability on the permit holder's returns for two or more years; or
(3) the permit holder requests cancellation of the permit.
HIST: 1989 c 277 art 1 s 14
Disclaimer: These codes may not be the most recent version. Minnesota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
