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 [Repealed, 1978 c 766 s 20]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.
(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
Structure Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Section 291.005 — Definitions.
Section 291.016 — Minnesota Taxable Estate.
Section 291.075 — Special Use Valuation Of Qualified Property.
Section 291.12 — Collection Of Tax By Representative Or Trustee.
Section 291.13 — Taxes To Be Paid To Commissioner Of Revenue.
Section 291.16 — Power Of Sale.
Section 291.21 — Letters Of Administration.