Minnesota § 287.221 - NEW RESIDENTIAL CONSTRUCTION
Full text of Minnesota Minnesota Statutes § 287.221 — NEW RESIDENTIAL CONSTRUCTION, with citation guidance and answers to common questions.
§ 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:
Official Publication of the State of Minnesota
Revisor of Statutes
Frequently Asked Questions About Minnesota § 287.221
What does Minnesota Statutes § 287.221 cover?
Section 287.221 ("NEW RESIDENTIAL CONSTRUCTION") 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 § 287.221?
A common citation format is "Minnesota Statutes § 287.221" (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 § 287.221 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.