Subdivision 1.Requirement.

All taxes imposed by this chapter shall be paid to the commissioner.

Subd. 2.

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Terms Used In Minnesota Statutes 291.13

  • Commissioner: means the commissioner of revenue or any person to whom the commissioner has delegated functions under this chapter. See Minnesota Statutes 291.005
  • state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44

[Repealed, 1978 c 766 s 20]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.