Minnesota Statutes
§ 287.221 — NEW RESIDENTIAL CONSTRUCTION
Minnesota § 287.221
This text of Minnesota § 287.221 (NEW RESIDENTIAL CONSTRUCTION) 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. § 287.221 (2026).
Text
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.
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Legislative History
1997 c 231 art 16 s 10
Nearby Sections
15
§ 287.035
IMPOSITION OF TAX§ 287.04
EXEMPTIONS§ 287.08
TAX, HOW PAYABLE; RECEIPTS§ 287.12
TAXES, HOW APPORTIONED§ 287.13
VIOLATIONS; CIVIL PENALTIES§ 287.20
DEFINITIONS§ 287.22
EXEMPTIONS§ 287.2205
TAX-FORFEITED LAND§ 287.221
NEW RESIDENTIAL CONSTRUCTIONCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 287.221, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/287/287.221.