State Codes and Statutes
Statutes > Minnesota > 296-299 > 297A > 297A_79297A.79 REPORTING OF GROSS RECEIPTS.
At the option of the taxpayer, gross receipts from sales may be reported on the cash basis as the consideration is received or on the accrual basis as sales are made.
History:
2000 c 418 art 1 s 23
