Source: https://www.revisor.mn.gov/statutes/2011/cite/297A.75
Timestamp: 2019-10-20 15:42:24
Document Index: 179868747

Matched Legal Cases: ['art 1', 'art 8', 'art 12', 'art 3', 'art 1', 'art 2', 'art 7', 'art 5', 'art 6', 'art 7', 'art 4', 'art 4', 'art 3']

(7) for subdivision 1, clauses (10), (11), (14), (15), and (16), the owner of the qualifying business; and
(a) The application must include sufficient information to permit the commissioner to verify the tax paid. If the tax was paid by a contractor, subcontractor, or builder, under subdivision 1, clause (4), (5), (6), (7), (8), (9), (10), (11), (12), (13), (14), (15), or (16), the contractor, subcontractor, or builder must furnish to the refund applicant a statement including the cost of the exempt items and the taxes paid on the items unless otherwise specifically provided by this subdivision. The provisions of sections 289A.40 and 289A.50 apply to refunds under this section.
2000 c 418 art 1 s 19,44 subd 3; 2000 c 490 art 8 s 6; 1Sp2001 c 5 art 12 s 72; 2002 c 377 art 3 s 17; 2003 c 127 art 1 s 26; 2005 c 151 art 2 s 17; art 7 s 19; 1Sp2005 c 3 art 5 s 18-20; 2006 c 259 art 6 s 26-28; 2008 c 366 art 7 s 6; 2009 c 88 art 4 s 7,8; 2010 c 389 art 4 s 9-11; 1Sp2011 c 7 art 3 s 13-15
NOTE: The amendments to subdivisions 1 to 3 by Laws 2011, First Special Session chapter 7, article 3, sections 13 to 15, are effective for sales and purchases made after June 30, 2012. Laws 2011, First Special Session chapter 7, article 3, sections 13 to 15, the effective dates.