2005 Minnesota Statutes - 287.221 — New residential construction.

     287.221 New residential construction. 


    The commissioner of revenue may not enforce a deed tax 
 assessment on the consideration paid for an improvement in the 
 case of new residential construction if, at or before the time 
 the first residential owners of the improvement take possession, 
 the deed tax has been paid on the consideration paid for the 
 improvement. 


    HIST: 1997 c 231 art 16 s 10