Minnesota § 287.12 TAXES, HOW APPORTIONED

Minnesota Statutes

§ 287.12 — TAXES, HOW APPORTIONED

Minnesota § 287.12

PartPROPERTY TAXES

Ch. 287MORTGAGE REGISTRY TAX; DEED TAX

This text of Minnesota § 287.12 (TAXES, HOW APPORTIONED) 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. § 287.12 (2026).

Text

(a)All taxes paid to the county treasurer under the provisions of sections287.01to287.12must be apportioned, 97 percent to the general fund of the state, and three percent to the county revenue fund.

(b)On or before the 20th day of each month the county treasurer shall determine and pay to the commissioner of revenue for deposit in the state treasury and credit to the general fund the state's portion of the receipts from the mortgage registry tax during the preceding month subject to the electronic payment requirements of section270C.42. The county treasurer shall provide any related reports requested by the commissioner of revenue.

(c)Counties must remit the state's portion of the June receipts collected through June 25 and the estimated state's portion of the receipts to be collected

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(a) All taxes paid to the county treasurer under the provisions of sections287.01to287.12must be apportioned, 97 percent to the general fund of the state, and three percent to the county revenue fund.
(b) On or before the 20th day of each month the county treasurer shall determine and pay to the commissioner of revenue for deposit in the state treasury and credit to the general fund the state's portion of the receipts from the mortgage registry tax during the preceding month subject to the electronic payment requirements of section270C.42. The county treasurer shall provide any related reports requested by the commissioner of revenue.
(c) Counties must remit the state's portion of the June receipts collected through June 25 and the estimated state's portion of the receipts to be collected during the remainder of the month to the commissioner of revenue two business days before June 30 of each year. The remaining amount of the June receipts is due on August 20.

Legislative History

(2330)1907 c 328 s 9;1913 c 352 s 1;1963 c 713 s 1;1965 c 51 s 57;1969 c 399 s 49;1973 c 650 art 5 s 1;1981 c 164 s 1;1Sp1985 c 14 art 11 s 4;1Sp1986 c 1 art 4 s 36;1987 c 403 art 2 s 148;1989 c 282 art 1 s 19;1Sp1989 c 1 art 3 s 24;1999 c 31 s 9;1Sp2001 c 5 art 17 s 6;1Sp2003 c 21 art 9 s 4;2005 c 151 art 2 s 17