2005 Minnesota Statutes - 287.25 — Payment of tax; stamps.

     287.25 Payment of tax; stamps. 


    The county board shall determine the method for collection 
 of the tax imposed by section 287.21:  


    (1) The tax imposed by section 287.21 may be paid by the 
 affixing of a documentary stamp or stamps in the amount of the 
 tax to the document or instrument with respect to which the tax 
 is paid, provided that the county board may permit the payment 
 of the tax without the affixing of the documentary stamps and in 
 such cases shall direct the treasurer to endorse a receipt for 
 such tax upon the face of the document or instrument.  


    (2) The tax imposed by section 287.21 may be paid in the 
 manner prescribed by section 287.08 relating to payment of 
 mortgage registration tax. 


    HIST: 1961 c 647 s 5; 1969 c 399 s 1; 1973 c 582 s 3; 1985 c 
 300 s 18; 1Sp1985 c 14 art 11 s 7