Minnesota § 287.13 VIOLATIONS; CIVIL PENALTIES

Minnesota Statutes

§ 287.13 — VIOLATIONS; CIVIL PENALTIES

Minnesota § 287.13

PartPROPERTY TAXES

Ch. 287MORTGAGE REGISTRY TAX; DEED TAX

This text of Minnesota § 287.13 (VIOLATIONS; CIVIL PENALTIES) 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. § 287.13 (2026).

Text

Subdivision 1.Failure to pay full amount.
Any person liable for the tax imposed by section287.035who fails to pay the full amount of mortgage registry tax imposed under this chapter, unless the failure is shown to be due to reasonable cause, is liable for a civil penalty of $250 or 100 percent of the tax for each such failure, whichever is less.

Subd. 2.Additional penalty.
Any person who willfully attempts to evade or defeat the tax imposed under sections287.01to287.12, or the payment thereof, shall, in addition to the penalty provided in subdivision 1, be liable for a penalty of 50 percent of the total amount of the underpayment of the tax.

Subd. 3.Payment to mortgagee.
If a mortgagee undertakes to collect from the mortgagor the amount of the tax due under sections287.01to287.12as prov

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Subdivision 1.Failure to pay full amount.
Any person liable for the tax imposed by section287.035who fails to pay the full amount of mortgage registry tax imposed under this chapter, unless the failure is shown to be due to reasonable cause, is liable for a civil penalty of $250 or 100 percent of the tax for each such failure, whichever is less.

Subd. 2.Additional penalty.
Any person who willfully attempts to evade or defeat the tax imposed under sections287.01to287.12, or the payment thereof, shall, in addition to the penalty provided in subdivision 1, be liable for a penalty of 50 percent of the total amount of the underpayment of the tax.

Subd. 3.Payment to mortgagee.
If a mortgagee undertakes to collect from the mortgagor the amount of the tax due under sections287.01to287.12as provided in section287.08, paragraph (e), the mortgagor is not subject to the penalties under this section and the mortgagee is subject to the provisions of this section.