Minnesota Statutes

Minn. Stat. § 297.25 (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[Repealed]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[Repealed, 1997 c 106 art 1 s 25]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, 2002–2002 · leading case: Great Lakes Gas Transmission L.P. v. Comm'r, 638 N.W.2d 435 (Minn. 2002).
Great Lakes Gas Transmission L.P. v. Comm'r, 638 N.W.2d 435 (Minn. 2002). · cites it 2× “Great Lakes appealed the commissioner’s ruling to the Minnesota Tax Court arguing that compressor fuel consumption should not be taxed for three reasons: Great Lakes did not technically use or purchase the gas; the gas is tax exempt under Minn.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.