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U.S. State Codes
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Minnesota
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Chapters 289A - 295 — Vario...
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Chapter 295 — Gross Revenues And Gross Receipts...
Chapter 295 — Gross Revenues And Gross Receipts Taxes
Section 295.50 — Definitions.
Section 295.51 — Minimum Contacts Required For Jurisdiction To Tax Gross Revenue.
Section 295.52 — Taxes Imposed.
Section 295.53 — Exclusions And Exemptions; Special Rules.
Section 295.54 — Credit For Taxes Paid.
Section 295.55 — Payment Of Tax.
Section 295.56 — Transfer Of Accounts Receivable.
Section 295.57 — Collection And Enforcement; Refunds; Application Of Other Chapters; Access To Records; Interest On Overpayments.
Section 295.58 — Deposit Of Revenues And Payment Of Refunds.
Section 295.581 — Prohibition On Non-minnesotacare Transfers From Fund.
Section 295.582 — Authority.
Section 295.59 — Severability.
Section 295.75 — Liquor Gross Receipts Tax.