Minnesota Chapter 293 — Educational institutions; exempt property, income
- 293.01 — Tax on income reserved to donor in conveyance to educational institution.
- 293.02 — Person.
- 293.03 — Place of taxation; lien.
- 293.04 — Annual report by taxpayer.
- 293.05 — Report by educational institution.
- 293.06 — Consideration and determination of report.
- 293.07 — Penalty for failure to make report; assessment by commissioner of revenue.
- 293.08 — Date of payment; penalty for nonpayment.
- 293.09 — Withholding of tax by educational institution; liability on failure to withhold.
- 293.10 — Draft on delinquent; evidence.
- 293.11 — Notice to taxpayer; action by commissioner of revenue; interest; lien of judgment; sale.
- 293.12 — False report; perjury.
- 293.13 — Examination of books and papers; refusal as misdemeanor.
- 293.14 — Refund of tax erroneously collected; disposition of proceeds.