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2019 Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 291 — Estate Tax
Section 291.13 — Taxes To Be Paid To Commissioner Of Revenue.
Universal Citation: MN Stat § 291.13 (2019)
291.13 TAXES TO BE PAID TO COMMISSIONER OF REVENUE.
Subdivision 1. Requirement. All taxes imposed by this chapter shall be paid to the commissioner.
Subd. 2. [Repealed, 1978 c 766 s 20]
Subd. 3. Deposit in general fund. All taxes paid under the provisions of this chapter shall be deposited by the commissioner in the state treasury, and shall belong to and be a part of the general fund of the state.
History: (2296) 1905 c 288 s 5; 1939 c 338 s 5; 1943 c 593 s 1; 1953 c 630 s 1; 1963 c 740 s 7; 1969 c 399 s 49
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