Minnesota § 287.24 PERSONS LIABLE

Minnesota Statutes

§ 287.24 — PERSONS LIABLE

Minnesota § 287.24

PartPROPERTY TAXES

Ch. 287MORTGAGE REGISTRY TAX; DEED TAX

This text of Minnesota § 287.24 (PERSONS LIABLE) 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. § 287.24 (2026).

Text

Subdivision 1.General rule.
Any person who grants, assigns, transfers, or conveys any real property by a deed or instrument subject to the tax imposed by section287.21shall be liable for such tax but no public official shall be liable for a tax with respect to any instrument executed by the official in connection with official duties.

Subd. 2.Other responsible persons.
If an underpayment is assessable by the commissioner of revenue against a grantor pursuant to section287.37, and the grantor is a business entity no longer in existence, any person who, either individually or jointly with others, had control over, supervision of, or responsibility for making the statement of tax due or exemption from tax that was submitted to the county treasurer under section287.241, subdivision 1, can be

Free access — add to your briefcase to read the full text and ask questions with AI

Subdivision 1.General rule.
Any person who grants, assigns, transfers, or conveys any real property by a deed or instrument subject to the tax imposed by section287.21shall be liable for such tax but no public official shall be liable for a tax with respect to any instrument executed by the official in connection with official duties.

Subd. 2.Other responsible persons.
If an underpayment is assessable by the commissioner of revenue against a grantor pursuant to section287.37, and the grantor is a business entity no longer in existence, any person who, either individually or jointly with others, had control over, supervision of, or responsibility for making the statement of tax due or exemption from tax that was submitted to the county treasurer under section287.241, subdivision 1, can be assessed and held liable by the commissioner for the underpayment.