1,133 chapters · 28,363 sections in this title.
Minn. Stat. § 273.39 RURAL AREA.
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273.39 RURAL AREA. As used in sections 273.39 to 273.41, the term "rural area" shall be deemed to mean any area of the state not included within the boundaries of any statutory city or home rule charter city, and such term shall be deemed to include both farm and nonfarm populati…
Minn. Stat. § 273.40 ANNUAL TAX ON COOPERATIVE ASSOCIATIONS.
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273.40 ANNUAL TAX ON COOPERATIVE ASSOCIATIONS. Cooperative associations organized under the provisions of Laws 1923, chapter 326, and laws amendatory thereof and laws supplemental thereto, and engaged in electrical heat, light, or power business upon a mutual, nonprofit, and coop…
Minn. Stat. § 273.41 AMOUNT OF TAX; DISTRIBUTION.
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273.41 AMOUNT OF TAX; DISTRIBUTION. There is hereby imposed upon each such cooperative association on December 31 of each year a tax of $10 for each 100 members, or fraction thereof, of such association. The tax, when paid, shall be in lieu of all personal property taxes, state, …
Minn. Stat. § 273.42 RATE OF TAX; ENTRY AND CERTIFICATION; CREDIT ON PAYMENT; PROPERTY TAX CREDIT.
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273.42 RATE OF TAX; ENTRY AND CERTIFICATION; CREDIT ON PAYMENT; PROPERTY TAX CREDIT. § Subdivision 1.Tax rate; payment. The property set forth in section 273.37, subdivision 2, consisting of transmission lines of less than 69 kv and transmission lines of 69 kv and above located i…