Minn. Stat. § 291.13
Subd. 1. Requirement.
All taxes imposed by this chapter shall be paid to the commissioner.
Subd. 2.
[Repealed, 1978 c 766 s 20]
Subd. 3. Deposit in general fund.
All taxes paid under the provisions of this chapter shall be deposited by the commissioner in the state treasury, and shall belong to and be a part of the general fund of the state.