MN Stat § 293.08 - Date of Payment; Penalty for Nonpayment.

Section 293.08 - Date of Payment; Penalty for Nonpayment.Section 293.08 - Date of Payment; Penalty for Nonpayment.

Section 293.07 - Penalty for Failure to Make Report; Assessment by Commissioner of Revenue.Section 293.09 - Withholding of Tax by Educational Institution; Liability on Failure to Withhold.

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.

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