Educational Institutions; Exempt Property, Income
Section 293.01 - Tax on Income Reserved to Donor in Conveyance to Educational Institution.Section 293.02 - Person.Section 293.03 - Place of Taxation; Lien.Section 293.04 - Annual Report by Taxpayer.Section 293.05 - Report by Educational Institution.Section 293.06 - Consideration and Determination of Report.Section 293.07 - Penalty for Failure to Make Report; Assessment by Commissioner of Revenue.Section 293.08 - Date of Payment; Penalty for Nonpayment.Section 293.09 - Withholding of Tax by Educational Institution; Liability on Failure to Withhold.Section 293.10 - Draft on Delinquent; Evidence.Section 293.11 - Notice to Taxpayer; Action by Commissioner of Revenue; Interest; Lien of Judgment; Sale.Section 293.12 - False Report; Perjury.Section 293.13 - Examination of Books and Papers; Refusal as Misdemeanor.Section 293.14 - Refund of Tax Erroneously Collected; Disposition of Proceeds.Section 293.15 - Forms.