Such tax shall be due and payable to the commissioner of management and budget, annually, on the first day of June; and, if not paid on or before that date, a penalty of ten percent shall immediately accrue thereon.
(2394-98) Ex1937 c 91 s 8; 2003 c 112 art 2 s 50; 2009 c 101 art 2 s 109
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.