It shall be the duty of every such educational institution making any such annuity or income payment on or before the first day of February, of each year, to make and file with the commissioner of revenue a report covering the preceding calendar year, verified by the oath of the officer making the same and setting forth:
(1) The name and post office address of each person to whom such annuity or income is paid;
(2) A legal description of every parcel of real estate conveyed to such institution in connection with the conveyance of which, or in consideration whereof, the grantee became obligated to pay any such annuity or income;
(3) The amount of income or annuity paid on account of each tract of land separately; and
(4) Such other information as the commissioner of revenue may require.
(2394-95) Ex1937 c 91 s 5; 1973 c 582 s 3
Structure Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 293 — Educational Institutions; Exempt Property, Income
Section 293.01 — Tax On Income Reserved To Donor In Conveyance To Educational Institution.
Section 293.03 — Place Of Taxation; Lien.
Section 293.04 — Annual Report By Taxpayer.
Section 293.05 — Report By Educational Institution.
Section 293.06 — Consideration And Determination Of Report.
Section 293.07 — Penalty For Failure To Make Report; Assessment By Commissioner Of Revenue.
Section 293.08 — Date Of Payment; Penalty For Nonpayment.
Section 293.09 — Withholding Of Tax By Educational Institution; Liability On Failure To Withhold.
Section 293.10 — Draft On Delinquent; Evidence.
Section 293.12 — False Report; Perjury.
Section 293.13 — Examination Of Books And Papers; Refusal As Misdemeanor.
Section 293.14 — Refund Of Tax Erroneously Collected; Disposition Of Proceeds.