Minnesota Statutes

Minn. Stat. § 298.09 (2026)

[Repealed]

✓ current as of May 2026

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[Repealed, 1991 c 291 art 11 s 20]

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× “And, if so, whether Erie is entitled to a refund of occupation tax overpayments, or, instead, a credit against occupation taxes otherwise payable under Minn.Stat. § 298.09, subd. 4 (1982). The occupation tax is a tax imposed upon every person engaged in the business of mining or…”

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