US Laws, Codes, Statutes & Cases

     287.24 Persons liable. 

    Subdivision 1.    General rule.  Any person who grants, 
 assigns, transfers, or conveys any real property by a deed or 
 instrument subject to the tax imposed by section 287.21 shall be 
 liable for such tax but no public official shall be liable for a 
 tax with respect to any instrument executed by the official in 
 connection with official duties. 

    Subd. 2.    Other responsible persons.  If an 
 underpayment is assessable by the commissioner of revenue 
 against a grantor pursuant to section 287.37, and the grantor is 
 a business entity no longer in existence, any person who, either 
 individually or jointly with others, had control over, 
 supervision of, or responsibility for making the statement of 
 tax due or exemption from tax that was submitted to the county 
 treasurer under section 287.241, subdivision 1, can be assessed 
 and held liable by the commissioner for the underpayment. 

    HIST: 1961 c 647 s 4; 1986 c 444; 1999 c 31 s 16 

Copyright 2005 by the Office of Revisor of Statutes, State of Minnesota.