Minnesota Statutes
§ 277.22 — ADJUSTMENT OF TAX LIABILITY
Minnesota § 277.22
This text of Minnesota § 277.22 (ADJUSTMENT OF TAX LIABILITY) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Minn. Stat. § 277.22 (2026).
Text
If the amount of tax determined under section277.21, subdivision 2, is greater than the corrected tax computed by applying the proper value and levy rate, the excess must be refunded to the person paying the tax. If the amount paid is less, the deficiency must be collected in the same manner as other personal property taxes not collected.
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Legislative History
1991 c 291 art 15 s 6
Nearby Sections
10
§ 277.01
WHEN TAX IS DELINQUENT; PENALTY§ 277.14
DOCKETING JUDGMENT§ 277.15
INTEREST§ 277.16
SATISFACTION OF JUDGMENT§ 277.20
LIEN FOR PERSONAL PROPERTY TAX§ 277.21
LEVY AND DISTRAINT§ 277.22
ADJUSTMENT OF TAX LIABILITY§ 277.24
UNCOLLECTED TAXESCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 277.22, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/277/277.22.