2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 290A Property Tax Refund
Section 290A.19 OWNER OR MANAGING AGENT TO FURNISH RENT CERTIFICATE.

290A.19 OWNER OR MANAGING AGENT TO FURNISH RENT CERTIFICATE.
The owner or managing agent of any property for which rent is paid for occupancy as a
homestead must furnish a certificate of rent paid to a person who is a renter on December 31, in
the form prescribed by the commissioner. If the renter moves before December 31, the owner or
managing agent may give the certificate to the renter at the time of moving, or mail the certificate
to the forwarding address if an address has been provided by the renter. The certificate must be
made available to the renter before February 1 of the year following the year in which the rent was
paid. The owner or managing agent must retain a duplicate of each certificate or an equivalent
record showing the same information for a period of three years. The duplicate or other record
must be made available to the commissioner upon request. For the purposes of this section,
"owner" includes a park owner as defined under section 327C.01, subdivision 6, and "property"
includes a lot as defined under section 327C.01, subdivision 3.
History: 1975 c 437 art 1 s 19; 1977 c 423 art 2 s 17; 1980 c 607 art 3 s 7; 1981 c 104 s 1;
1983 c 289 s 115 subd 1; 1983 c 342 art 4 s 15; 1984 c 595 s 8; 1985 c 210 art 1 s 20; 1Sp1985
c 14 art 5 s 6; 1986 c 444; 1987 c 268 art 3 s 10; 1990 c 480 art 1 s 38; 1990 c 604 art 5 s 6;
1992 c 511 art 7 s 20,25; 1994 c 592 s 1; 1997 c 231 art 5 s 15