There is a newer version of the Minnesota Statutes
1999 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales and Use Taxes
Section 297A.17 Status as debt.
297A.17 Status as debt.
The use tax required to be collected by the retailer shall be a debt from the purchaser to the retailer recoverable at law in the same manner as other debts.
HIST: Ex1967 c 32 art 13 s 17; 1988 c 719 art 10 s 5; 1989 c 277 art 1 s 15; 1990 c 480 art 1 s 41
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