Minnesota Statutes

Minn. Stat. § 298.02 (2026)

[Repealed]

✓ current as of May 2026

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[Repealed, 1987 c 268 art 9 s 43]

Notes of Decisions

Cited in 1 case, 1983–1983 · leading case: Pickands Mather & Co. v. Comm'r of Revenue, 334 N.W.2d 155 (Minn. 1983).

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Pickands Mather & Co. v. Comm'r of Revenue, 334 N.W.2d 155 (Minn. 1983). · cites it 2× “75% pursuant to section 298.02 (1982). Further, the occupation tax liability is subject to the statutory limitation imposed under section 298.”

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