{"data":{"id":"us-mn/minn.-stat.-293.08","jurisdiction":"us-mn","citation":"Minn. Stat. § 293.08","heading":"DATE OF PAYMENT; PENALTY FOR NONPAYMENT.","body":"Such tax shall be due and payable to the commissioner of management and budget, annually, on the first day of June; and, if not paid on or before that date, a penalty of ten percent shall immediately accrue thereon.","path":["VARIOUS STATE TAXES AND PROGRAMS","CHAPTER 293. EDUCATIONAL INSTITUTIONS; EXEMPT PROPERTY, INCOME"],"source_url":"https://www.revisor.mn.gov/statutes/cite/293.08","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"eb2d84c12064502d5652787987f9ffec4b24612d9601ff136e13553ed5c955d5","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-293.07","next":"us-mn/minn.-stat.-293.09"},"notice":"GroundRules: Original legal text. Not legal advice."}