Minnesota Statutes

Minn. Stat. § 297D.13 (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[Repealed]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MS 2024 [Repealed, 1Sp2025 c 13 art 8 s 22]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, 1988–2002 · leading case: Sisson v. Triplett, 428 N.W.2d 565 (Minn. 1988).

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Sisson v. Triplett, 428 N.W.2d 565 (Minn. 1988). · cites it 10× “Minn.Stat. § 297D.13 (1986). 4 Any dealer who fails to pay the tax is liable both for the tax and a 100% penalty.”

State v. Jones, 2002 WI App 196 (Wis. Ct. App. 2002). “Minn. Stat. § 297D.13 (1997). Wisconsin Stat.”

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