Administration, reciprocity, Minn. Statutes 2004 270.079
Appeals, Minn. Statutes 2004 270.075, 270.076
Application of law, annual assessments, election, Minn. Statutes 2004 360.521
Assessments
Aircraft taxes as personal property, Minn. Statutes 2004 360.531
Annual, election, Minn. Statutes 2004 360.521
Companies operating without a certificate of convenience or necessity, Minn. Statutes 2004 360.521
Companies serving small or medium sized communities, Minn. Statutes 2004 270.074
Estoppel, questioning or impeaching, Minn. Statutes 2004 270.073
Exclusions, Minn. Statutes 2004 270.072
Generally, Minn. Statutes 2004 270.072, 270.073
Audits and examinations, Minn. Statutes 2004 270.073
Conflict of laws, Minn. Statutes 2004 270.078
Definitions, Minn. Statutes 2004 270.071
Delinquent taxes, Minn. Statutes 2004 270.076
Election for method, Minn. Statutes 2004 360.521
Exemptions
Aircraft with gross weight under 30,000 pounds, Minn. Statutes 2004 270.072
Fines, assessment reports, late filing, Minn. Statutes 2004 270.072
Generally, Minn. Statutes 2004 270.071 to 270.079
Increases, notice, Minn. Statutes 2004 270.076
Inspections, returns, Minn. Statutes 2004 270.073
Interest, Minn. Statutes 2004 270.075, 270.076
Interpretation of law, reciprocity, Minn. Statutes 2004 270.079
Lawsuits, recovery, Minn. Statutes 2004 270.079
Net tax capacity, Minn. Statutes 2004 270.073, 270.074
Payment
During appeals, Minn. Statutes 2004 270.076
Election for tax, effect, Minn. Statutes 2004 360.521
Time, Minn. Statutes 2004 270.075
Unpaid taxes, Minn. Statutes 2004 270.075
Penalties (monetary), Minn. Statutes 2004 270.072, 270.075
Rate, determination, Minn. Statutes 2004 270.075
Reciprocity, administration, Minn. Statutes 2004 270.079
Returns, examination, Minn. Statutes 2004 270.073
Revenues, depositing, Minn. Statutes 2004 270.077
Tax capacity, Minn. Statutes 2004 270.074
Tax liens, date of attachment, Minn. Statutes 2004 270.072
Tax notices, Minn. Statutes 2004 270.075, 270.076
Violations and penalties
Assessment reports, late filing, monetary penalties, Minn. Statutes 2004 270.072
Penalties (monetary), Minn. Statutes 2004 270.072, 270.075