Minnesota § 287.24 - PERSONS LIABLE
Full text of Minnesota Minnesota Statutes § 287.24 — PERSONS LIABLE, with citation guidance and answers to common questions.
§ 287.24. PERSONS LIABLE
Subdivision 1.General rule.
Any person who grants, assigns, transfers, or conveys any real property by a deed or instrument subject to the tax imposed by section 287.21 shall be liable for such tax but no public official shall be liable for a tax with respect to any instrument executed by the official in connection with official duties.
Subd. 2.Other responsible persons.
If an underpayment is assessable by the commissioner of revenue against a grantor pursuant to section 287.37, and the grantor is a business entity no longer in existence, any person who, either individually or jointly with others, had control over, supervision of, or responsibility for making the statement of tax due or exemption from tax that was submitted to the county treasurer under section 287.241, subdivision 1, can be assessed and held liable by the commissioner for the underpayment.
History:
1961 c 647 s 4; 1986 c 444; 1999 c 31 s 16
Official Publication of the State of Minnesota
Revisor of Statutes
Frequently Asked Questions About Minnesota § 287.24
What does Minnesota Statutes § 287.24 cover?
Section 287.24 ("PERSONS LIABLE") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 287.24?
A common citation format is "Minnesota Statutes § 287.24" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 287.24 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.