INTERNAL REVENUE SERVICE (IRS)

Access to data, tax returns, Minn. Statutes 2025 270B.12

Contracts and agreements

Levies against state tax refunds, Minn. Statutes 2025 270C.41

Tax return data, information exchange, Minn. Statutes 2025 270B.12

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2025 297F.01

Estate taxes, Minn. Statutes 2025 291.005

Liquor taxes, Minn. Statutes 2025 297G.01

Minnesota college savings plan, Minn. Statutes 2025 136G.03

Property Tax Refund Act, Minn. Statutes 2025 290A.03

Tax administration and compliance, Minn. Statutes 2025 289A.02

Disclaimer of estate property interests, tax-qualified disclaimers, Minn. Statutes 2025 524.2-1104

Disclosure, income and franchise tax returns, exception, Minn. Statutes 2025 270B.131

Enrolled agents

Debt management services, exemptions, Minn. Statutes 2025 332A.02

Tax preparation services, exemptions, Minn. Statutes 2025 270C.445

Filing extensions, federal returns, Minn. Statutes 2025 289A.19

Filing with, Ramsey County, tax-exempt certificates, Minn. Statutes 2025 383A.03

Firefighters relief associations, termination, following consolidation, notice, Minn. Statutes 2025 424B.08

Forms, federal tax liens, notices, Minn. Statutes 2025 272.488

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

Inspections, tax returns, Minn. Statutes 2025 270B.12

Internal Revenue Code

Compliance with, Minn. Statutes 2025 136G.05, 356.636, 356.638

Generally, Minn. Statutes 2025 290.01

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 2025 272.484

Private letter rulings, Minnesota college savings plan, Minn. Statutes 2025 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 2025 268.145