Minnesota Statutes 458A.09 – Exemption From Taxation
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Notwithstanding any other provision of law to the contrary, the properties, moneys, and other assets of the commission, and all revenues or other income of the commission shall be exempt from all taxation, licenses, fees, or charges of any kind imposed by the state or by any county, municipality, political subdivision, taxing district, or other public agency or body of the state, except to the extent that the property is subject to the sales and use tax under chapter 297A.
Terms Used In Minnesota Statutes 458A.09
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
- Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44