All books, contracts, deeds, instruments, correspondence, and memoranda relating to, or used in connection with, the conveyance of any real property, as set forth in section 293.01, shall, upon request of the commissioner of revenue, be open to inspection or examination. Any person who neglects or refuses, on request of the commissioner of revenue, access to the papers and books aforesaid, shall be guilty of a misdemeanor; and, upon conviction thereof, shall be punished therefor as provided by law.
(2394-103) Ex1937 c 91 s 13; 1973 c 582 s 3; 1986 c 444
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.