Minnesota Statutes
Minn. Stat. § 297D.12 (2026)
[Repealed]
✓ current as of May 2026
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MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]
Notes of Decisions
Cited in 2
cases, 1988–1992 · leading case: Sisson v. Triplett, 428 N.W.2d 565 (Minn. 1988).
Sisson v. Triplett, 428 N.W.2d 565 (Minn. 1988). “08 (1986), and provides that assessment and collection of the tax be made pursuant to jeopardy procedures, Minn.Stat. § 297D.12 (1986). The trial court found the act constitutional and granted partial summary judgment for the state.”
Comm'r v. Fort, 479 N.W.2d 43 (Minn. 1992). “Minn.Stat. § 297D.12, subd. 3 (1990). In this case, respondent rebutted the commissioner’s initial assessment by providing both her own and her husband’s testimony that she did not possess the cocaine.”
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