Minnesota Statutes

Minn. Stat. § 297A.34 (2026)

[Repealed]

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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[Repealed, 1990 c 480 art 1 s 45]

Notes of Decisions
Cited in 2 cases, 1980–1982 · leading case: Leisure Dynamics, Inc. v. Falstaff Brewing Corp., 298 N.W.2d 33 (Minn. 1980).
Leisure Dynamics, Inc. v. Falstaff Brewing Corp., 298 N.W.2d 33 (Minn. 1980). · cites it 21× “1(2) (1978), or the 9-month statute of limitations contained in Minn.Stat. § 297A.34, subd. 5 (1978)? 2. If Minn.”
Brown v. Comm'r, 322 N.W.2d 194 (Minn. 1982). · cites it 10× “Pollock, appeal from separate determinations by the Tax Court that it was proper to assess a use tax on transactions which had occurred more than three years before, claiming that Minn.Stat. § 297A.34, subd. 1 (1980) bars the Commissioner from assessing a use tax more than three…”
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