287.221 NEW RESIDENTIAL CONSTRUCTION. The commissioner of revenue may not enforce a deed tax assessment on the consideration paid for an improvement in the case of new residential construction if, at or before the time the first residential owners of the improvement take possession, the deed tax has been paid on the consideration paid for the improvement. History: 1997 c 231 art 16 s 10 287.221 NEW RESIDENTIAL CONSTRUCTION. The commissioner of revenue may not enforce a deed tax assessment on the consideration paid for an improvement in the case of new residential construction if, at or before the time the first residential owners of the improvement take possession, the deed tax has been paid on the consideration paid for the improvement. History: 1997 c 231 art 16 s 10
Minnesota Legal Code