Minn. Stat. § 291.13: TAXES TO BE PAID TO COMMISSIONER OF REVENUE.

Subdivision 1. Requirement.

All taxes imposed by this chapter shall be paid to the commissioner.

Subd. 2.

[Repealed, 1978 c 766 s 20]

Subd. 3. Deposit in general fund.

All taxes paid under the provisions of this chapter shall be deposited by the commissioner in the state treasury, and shall belong to and be a part of the general fund of the state.