Minnesota § 293.14 - REFUND OF TAX ERRONEOUSLY COLLECTED; DISPOSITION OF PROCEEDS
Full text of Minnesota Minnesota Statutes § 293.14 — REFUND OF TAX ERRONEOUSLY COLLECTED; DISPOSITION OF PROCEEDS, with citation guidance and answers to common questions.
§ 293.14. REFUND OF TAX ERRONEOUSLY COLLECTED; DISPOSITION OF PROCEEDS
Out of the proceeds of the taxes imposed hereby, including penalties and interest, the commissioner of revenue shall refund any tax erroneously paid or collected, and shall reimburse the general fund or any other fund of the state of its proper proportion of the expense of administering this chapter. The balance of the proceeds of any such taxes shall be paid to the treasurer of the county wherein the annuity or income taxed has a taxable status, and placed to the credit of the proper funds and distributed as in the case of general taxes collected.
History:
(2394-104) Ex1937 c 91 s 14; 1969 c 399 s 49; 1973 c 582 s 3; 1986 c 444
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 293.14
What does Minnesota Statutes § 293.14 cover?
Section 293.14 ("REFUND OF TAX ERRONEOUSLY COLLECTED; DISPOSITION OF PROCEEDS") 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 § 293.14?
A common citation format is "Minnesota Statutes § 293.14" (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 § 293.14 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.