1999 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297A General Sales and Use Taxes
Section 297A.26 Offset against other taxes.
297A.26 Offset against other taxes.
Subdivision 1. Repealed, 1990 c 480 art 1 s 45
Subd. 2. The taxpayer may offset against the taxes payable with respect to any reporting period the amount of taxes imposed by sections 297A.01 to 297A.44 previously paid as a result of any transaction the consideration for which became a debt owed to the taxpayer which became uncollectible during such reporting period, but only in proportion to the portion of such debt which became uncollectible.
Subd. 3. Repealed, 1987 c 268 art 17 s 42
Subd. 4. Repealed, 1990 c 480 art 1 s 45
HIST: Ex1967 c 32 art 13 s 26; 1983 c 327 s 7; 1987 c 268 art 4 s 19; art 17 s 27
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