Minnesota Statutes

Minn. Stat. § 297.33 (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[Repealed]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[Repealed, 1997 c 106 art 1 s 25]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× “5 (1984) (the tax as determined and assessed by the commissioner is presumed to be valid and “the burden shall be upon the person required to file the return to establish the incorrectness or invalidity of the assessment”). See also Minn.”

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