Section 295.55 — Payment Of Tax.
295.55 PAYMENT OF TAX. Subdivision 1. Scope. The provisions of this section apply to the taxes imposed under sections 295.50 to 295.58. Subd. 2. Estimated tax; hospitals; surgical centers. (a) Each hospital or surgical center must make estimated payments of the taxes for the calendar year in monthly installments to the commissioner within 15 days […]
Section 295.56 — Transfer Of Accounts Receivable.
295.56 TRANSFER OF ACCOUNTS RECEIVABLE. When a hospital, surgical center, health care provider, or wholesale drug distributor transfers, assigns, or sells accounts receivable to another person who is subject to tax under this chapter, liability for the tax on the accounts receivable is imposed on the transferee, assignee, or buyer of the accounts receivable. No […]