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Section 620

Citation
Section 620
Parent Document
State v. Larson, 605 N.W.2d 706 (2000)
Jurisdiction
Minnesota (state)
Effective Date
2000-02-03

Other Sections in This Document (127)

Full Text

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The law creating the tax spelled out the scope and mechanics of the new tax in great detail. For example, there was a provision for the need to provide receipts (section 297A.16); exceptions for certain customers and products (e.g., section 297A.25); and authority for the commissioner to require retailers to deposit security with the commissioner if necessary to ensure payment of the tax (section 297A.28).