Minnesota Statutes

Minn. Stat. § 297.09 (2026)

[Repealed]

✓ current as of May 2026

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[Repealed, 1997 c 106 art 1 s 25]

Notes of Decisions

Cited in 1 case, 1985–1985 · leading case: Nw. Territories Gold & Silver Exch., Inc. v. Comm'r of Revenue, 377 N.W.2d 448 (Minn. 1985).

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Nw. Territories Gold & Silver Exch., Inc. v. Comm'r of Revenue, 377 N.W.2d 448 (Minn. 1985). · cites it 2× “See also Minn.Stat. § 297.09 (1984) (“it shall be presumed that all gross receipts are subject to the tax until the contrary is established”).”

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