2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 298 Minerals Taxes
Section 298.395 PAYMENT AND COLLECTION.

298.395 PAYMENT AND COLLECTION.
The tax provided in section 298.393 shall be collected and paid in the same manner and at
the same time as provided by law for the payment of the occupation tax. Reports shall be made
and hearings held upon the determination of the tax at the same times and in the same manner as
provided by law for the occupation tax. The commissioner of revenue shall have authority to make
reasonable rules as to the form and manner of filing reports necessary for the determination of the
tax hereunder, and by such rules may require the submission by taxpayer of such information as
may be reasonably necessary or convenient for the determination and apportionment of the tax.
All the provisions of the occupation tax law with reference to the assessment, determination and
collection of the occupation tax, including all provisions for penalties and for appeals from or
review of the orders of the commissioner of revenue relative thereto, are hereby made applicable
to the tax imposed by said section 298.393, except insofar as inconsistent herewith.
History: 1965 c 893 s 5; 1973 c 582 s 3; 1985 c 248 s 70