There is a newer version of the Minnesota Statutes
2004 Minnesota Code
Chapters 289A - 293 Various State Taxes, Administration
Chapter 293 Educational Institutions; Exempt Property, Income
- Section 293.01 Tax on income reserved to donor in conveyance to educational institution.
- Section 293.02 Person.
- Section 293.03 Place of taxation; lien.
- Section 293.04 Annual report by taxpayer.
- Section 293.05 Report by educational institution.
- Section 293.06 Consideration and determination of report.
- Section 293.07 Penalty for failure to make report; assessment by commissioner of revenue.
- Section 293.08 Date of payment; penalty for nonpayment.
- Section 293.09 Withholding of tax by educational institution; liability on failure to withhold.
- Section 293.10 Draft on delinquent; evidence.
- Section 293.11 Notice to taxpayer; action by commissioner of revenue; interest; lien of judgment; sale.
- Section 293.12 False report; perjury.
- Section 293.13 Examination of books and papers; refusal as misdemeanor.
- Section 293.14 Refund of tax erroneously collected; disposition of proceeds.
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