Capital Icon Minnesota Legislature

Office of the Revisor of Statutes

Minnesota Statutes and Minnesota Rules Index (topics)

INTERNAL REVENUE SERVICE (IRS)

Access to data, tax returns, Minn. Statutes 2021 270B.12

Contracts and agreements

Levies against state tax refunds, Minn. Statutes 2021 270C.41

Tax return data, information exchange, Minn. Statutes 2021 270B.12

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2021 297F.01

Estate taxes, Minn. Statutes 2021 291.005

Liquor taxes, Minn. Statutes 2021 297G.01

Minnesota college savings plan, Minn. Statutes 2021 136G.03

Property Tax Refund Act, Minn. Statutes 2021 290A.03

Tax administration and compliance, Minn. Statutes 2021 289A.02

Disclaimer of estate property interests, tax-qualified disclaimers, Minn. Statutes 2021 524.2-1104

Disclosure, income and franchise tax returns, exception, Minn. Statutes 2021 270B.131

Enrolled agents, tax preparation services, exemptions, Minn. Statutes 2021 270C.445

Filing extensions, federal returns, Minn. Statutes 2021 289A.19

Filing with, Ramsey County, tax-exempt certificates, Minn. Statutes 2021 383A.03

Forms, federal tax liens, notices, Minn. Statutes 2021 272.488

Incorporation by reference, income and franchise taxes, Minn. Rules 8001.9000

Inspections, tax returns, Minn. Statutes 2021 270B.12

Internal Revenue Code

Compliance with, Minn. Statutes 2021 136G.05, 356.635

Generally, Minn. Statutes 2021 290.01

Temporary conformity to certain federal tax changes, Minn. Statutes 2021 290.0111

Internal Revenue Code (IRC), definitions

Agricultural business enterprise loan program, Minn. Rules 1652.0020

Agricultural development bond beginning farmer loan program, Minn. Rules 1650.0511

Payments by, federal tax liens, filing costs, Minn. Statutes 2021 272.484

Private letter rulings, Minnesota college savings plan, Minn. Statutes 2021 136G.05

Reports received

Agricultural business enterprise loan program, bonds, Minn. Rules 1652.0070

Agricultural development bond beginning farmer loan program, bond issuance, Minn. Rules 1650.0561

Transfer of funds, unemployment benefits, income taxes, Minn. Statutes 2021 268.145

Volunteer firefighter relief associations, termination, following consolidation, notice, Minn. Statutes 2021 424B.08