DEED TAXES

Abatement, denial, administrative review, Minn. Statutes 2004 287.39

Administration

Costs, payment, Minn. Statutes 2004 287.33

Revenue Department, expenses, Minn. Statutes 2004 287.37

Administrative review

Taxpayers' right to reconsideration, Minn. Statutes 2004 287.39

Amount, Minn. Statutes 2004 287.23

Appeals, assessments, abatement, or refunds, Minn. Statutes 2004 287.39

Assessments, Minn. Statutes 2004 287.38 to 287.39

Audits and examinations

Revenue Department, duties, Minn. Statutes 2004 287.37

Collection

Methods, county boards, duties, Minn. Statutes 2004 287.25

Revenue Department, duties, Minn. Statutes 2004 287.37

Consideration

Definitions, Minn. Statutes 2004 287.20

Determination of tax based on, Minn. Statutes 2004 287.21

Consolidations

Defined, Minn. Statutes 2004 287.20

Determination of tax, Minn. Statutes 2004 287.21

Contested cases, exemption, Minn. Statutes 2004 287.39

County auditors, duties, generally, Minn. Statutes 2004 287.30

County treasurers, duties, generally, Minn. Statutes 2004 287.30

Data, classification, Minn. Statutes 2004 287.37

Defeat, willful attempts

Additional monetary penalties, Minn. Statutes 2004 287.31

Definitions, Minn. Statutes 2004 287.20

Documentary stamps, see Stamps under this topic

Enforcement of law, Revenue Department, duties, Minn. Statutes 2004 287.37

Evasion

Intentional, attempted, or assisting evasion, Minn. Statutes 2004 287.325

Willful attempts, additional monetary penalties, Minn. Statutes 2004 287.31

Exemptions

Generally, Minn. Statutes 2004 287.22

Metropolitan Airports Commission deeds, Minn. Statutes 2004 473.6671

New residential construction, Minn. Statutes 2004 287.221

Statements about, deed recordings, Minn. Statutes 2004 287.241

Extensions

Appeals, Minn. Statutes 2004 287.39

Interest, Minn. Statutes 2004 287.385

Fraud, attempted, additional assessments, Minn. Statutes 2004 287.38

Imposition of tax, Minn. Statutes 2004 287.21

Interest rate, computation, Minn. Statutes 2004 287.385

Investigations, Revenue Department, duties, Minn. Statutes 2004 287.37

Judgments, interest, Minn. Statutes 2004 287.385

Lawsuits, Minn. Statutes 2004 287.28

Mergers, Minn. Statutes 2004 287.20, 287.21

Metropolitan Airports Commission

Exemption, Minn. Statutes 2004 473.6671

Notice date, defined, Minn. Statutes 2004 287.29

Orders, Minn. Statutes 2004 287.28

Overpayments, refund procedures, Minn. Statutes 2004 287.28

Payment

County treasurers, duties, Minn. Statutes 2004 287.25, 287.29

Electronic funds transfers, Minn. Statutes 2004 287.29

Failure to pay, monetary penalties, Minn. Statutes 2004 287.31

Late payments, interest, Minn. Statutes 2004 287.385

Property in more than one county, procedures, Minn. Statutes 2004 287.23

Receipts, endorsement, Minn. Statutes 2004 287.25

Stamps, Minn. Statutes 2004 287.25

Underpayment exceeding twenty-five percent, additional assessments, Minn. Statutes 2004 287.38

When due, Minn. Statutes 2004 287.21

Penalties (monetary)

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2004 287.31

Evasion or defeat, willful attempts, additional monetary penalties, Minn. Statutes 2004 287.31

Failure to pay taxes, Minn. Statutes 2004 287.31

Interest on, Minn. Statutes 2004 287.385

Property in more than one county

Determination of tax, Minn. Statutes 2004 287.23

Property outside state, determination of tax, Minn. Statutes 2004 287.23

Rate, determination of, Minn. Statutes 2004 287.21

Real property, defined, Minn. Statutes 2004 287.20

Receipts (documents), Minn. Statutes 2004 287.23

Record, recorded, recording, defined, Minn. Statutes 2004 287.20

Refunds

Application,, Minn. Statutes 2004 287.28

Approval, Minn. Statutes 2004 287.28

County treasurers, duties, Minn. Statutes 2004 287.28

Denial, administrative review, Minn. Statutes 2004 287.39

Interest, Minn. Statutes 2004 287.385

Lawsuits, Minn. Statutes 2004 287.28

Reorganizations, Minn. Statutes 2004 287.20, 287.21

Revenues

Apportionment, Minn. Statutes 2004 287.23, 287.29

Stamps, depositing, Minn. Statutes 2004 287.29

Stamps

Defined, Minn. Statutes 2004 287.20

Generally, Minn. Statutes 2004 287.241 to 287.28

State lands, sale

Costs associated with sale, payment, Minn. Statutes 2004 92.06

Statements about, deeds, recording, Minn. Statutes 2004 287.241

Tax liability

Exemptions, Minn. Statutes 2004 287.24

Generally, Minn. Statutes 2004 287.24

Tax liability agreements, Minn. Statutes 2004 287.39

Underpayments, business entities no longer in existence, Minn. Statutes 2004 287.24

Tax stamps, Minn. Statutes 2004 287.20, 287.241 to 287.28

Tax-forfeited land

Sales to state agencies or local governments, Minn. Statutes 2004 287.2205

Taxpayers

Administrative appeals, filing with Revenue Department, Minn. Statutes 2004 287.39

Refund applications, duties, Minn. Statutes 2004 287.28

Violations and penalties

Civil penalties, Minn. Statutes 2004 287.31, 287.385

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2004 287.31

Defeat, willful attempts, additional penalties, Minn. Statutes 2004 287.31

Evasion, Minn. Statutes 2004 287.31, 287.325

Failure to pay taxes, monetary penalties, Minn. Statutes 2004 287.31

Underpayment or attempted fraud, additional assessments, Minn. Statutes 2004 287.38