2025 Session
Last amended: 1997 session
§ 287.221 — New Residential Construction
Plain-Language Summary
Provision of Minnesota law. See the full text for details.
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:
History: History:
1997 c 231 art 16 s 10
Practical Notes
Review the full statutory text for specific requirements and obligations.