Legal Opinion
Leisure Dynamics, Inc. v. Falstaff Brewing Corp.
Supreme Court of Minnesota
Decided July 3, 1980No. 49717PublishedCited by 9 opinions
1Opinion of the Court
YETKA, Justice.
Pursuant to Minn.Stat. § 480.061 (1978), the United States District Court for the District of Minnesota has certified the following five questions of law to this court, all of which concern the statutes of limitations on the collection of Minnesota sales and use tax from a buyer by a seller:
QUESTIONS OF LAW
1. What statute of limitations controls a seller’s claim for collection of sales tax from a buyer brought under Minn.Stat. § 297A.03, subd. 1 (1978)? More specifically, is it the 6-year statute of limitations contained in Minn.Stat. § 541.05, subd. 1(2) (1978), or the 9-month…
2Cases cited11 opinions
- United States v. Tax Comm'n of Miss.Supreme Court of the United States · 1975
- Grothe Ex Rel. Grothe v. ShafferSupreme Court of Minnesota · 1975
- Bachertz v. Hayes-Lucas Lumber Co.Supreme Court of Minnesota · 1937
- Hammerschmidt v. MooreSupreme Court of Minnesota · 1978
- Aetna Casualty & Surety Co. v. BrosSupreme Court of Minnesota · 1948
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Spira v. American Standard Insurance Co.Court of Appeals of Minnesota · 1985
- Flint Hills Resources Alaska, LLC v. Williams Alaska Petroleum, Inc.Alaska Supreme Court · 2016
- Acton Construction Co. v. Commissioner of RevenueSupreme Court of Minnesota · 1986
- E.S.P., Inc. v. Midway National Bank of St. PaulSupreme Court of Minnesota · 1989
- Color-Ad Packaging, Inc. v. Commissioner of RevenueSupreme Court of Minnesota · 1988
4 more not listed; retrieve them via the Exa API.