Minn. Stat. § 287.221
Current through 2023, c. 127
The commissioner of revenue may not enforce a deed tax assessment on the consideration paid for an improvement in the case of new residential construction if, at or before the time the first residential owners of the improvement take possession, the deed tax has been paid on the consideration paid for the improvement.
Minn. Stat. § 287.221
1997 c 231 art 16 s 10