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Minnesota Session Laws 2005 to 2006 Index (topics)

TAXES

Aggregate materials taxes, Sylvan, Minn. Laws 2006 c 259 art 12 s 4

Alcoholic beverages, see LIQUOR TAXES

Alcoholic beverages, Minn. Laws 2005 c 151 art 8 s 15

Assessment orders, electronic mailing, Minn. Laws 2005 c 151 art 9 s 16

Assessments

Orders of assessment, Minn. Laws 2006 c 259 art 8 s 3

Successor businesses, Minn. Laws 2006 c 259 art 8 s 4

Aviation gasoline, penalties, abatement, Minn. Laws 2005 c 151 art 8 s 3

Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Cigarettes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Collection

Authority, Minn. Laws 2006 c 259 art 8 s 5

Exempt personal property, Minn. Laws 2006 c 259 art 8 s 6

Compromise proposals, Minn. Laws 2005 c 151 art 9 s 11, 12

Corporate franchise taxes, see INCOME AND FRANCHISE TAXES

Dairy investment tax credit program, Minn. Laws 2005 1Sp c 1 art 1 s 2

Deed taxes, see DEED TAXES

Deed taxes, Minn. Laws 2005 c 151 art 8 s 1, 2005 1Sp c 3 art 6 s 1-4

Definitions, statutory interpretation, Minn. Laws 2006 c 259 art 13 s 15

Estate taxes, Minn. Laws 2005 c 151 art 6 s 3, 19

Excise taxes, see EXCISE TAXES

Failure to file, penalties, Minn. Laws 2005 1Sp c 3 art 11 s 5

Federal update, Minn. Laws 2006 c 259 art 2 s

Federal update, Minn. Laws 2005 1Sp c 3 art 4 s

Franchise, see INCOME AND FRANCHISE TAXES

Gambling, see GAMBLING TAXES

Gasoline, penalties, abatement, Minn. Laws 2005 c 151 art 8 s 3

Gross revenues, see GROSS REVENUES TAXES

Health care provider taxes, see HEALTH CARE TAXES

Health care, see HEALTH CARE TAXES

Income, see INCOME AND FRANCHISE TAXES

Insurance, see INSURANCE TAXES

Liquor taxes, see LIQUOR TAXES

Liquor taxes, Minn. Laws 2005 c 151 art 8 s 15

Mining, see MINERALS TAXES

Mortgage registry taxes, Minn. Laws 2005 c 151 art 8 s 1

Motor fuel, Minn. Laws 2005 c 151 art 8 s 3

Personal property, see PERSONAL PROPERTY TAXES

Production taxes

Taconite, Minn. Laws 2005 c 151 art 5 s 6

Wind energy conversion systems, Minn. Laws 2005 c 97 art 12 s

Property taxes, see PROPERTY TAXES

Real property, see PROPERTY TAXES

Returns, data classification, Minn. Laws 2005 c 163 s 79, 80

Returns

Electronic filing, Minn. Laws 2006 c 259 art 8 s 1, 2006 c 259 art 8 s 2

Tax shelters, reportable transactions, Minn. Laws 2006 c 259 art 8 s 8

Revenue Department powers, recodification, Minn. Laws 2005 c 151 art 1 s , 2005 c 151 art 2 s

Revenue recapture, Minn. Laws 2005 c 151 art 9 s 14

Sales and use taxes, see SALES AND USE TAXES

Sales taxes, see SALES AND USE TAXES

Solid waste management taxes, Minn. Laws 2005 1Sp c 1 art 2 s 145

Special fuel taxes, Minn. Laws 2005 c 151 art 8 s 3

Taconite and iron sulfides taxes

Noncommercial production, Minn. Laws 2005 c 151 art 8 s 18

Taconite production taxes, Minn. Laws 2005 c 151 art 5 s 6

Tax debts, debtor assistance orders, Minn. Laws 2005 c 151 art 9 s 1

Tax liens, Minn. Laws 2005 c 151 art 9 s 13

Tax preparers, Minn. Laws 2005 c 151 art 9 s 2-10, 15, 19, 2005 1Sp c 3 art 11 s 4

Tax shelters, reportable transactions, Minn. Laws 2006 c 259 art 8 s 8

Tax shelters

Abusive, promoting

False statements, Minn. Laws 2005 1Sp c 3 art 8 s 5

Injunctions, Minn. Laws 2005 1Sp c 3 art 8 s 1

Registration, Minn. Laws 2005 1Sp c 3 art 8 s 2, 7

Reportable transactions

Disclosure, Minn. Laws 2005 1Sp c 3 art 8 s 2

Failure to disclosure, Minn. Laws 2005 1Sp c 3 art 8 s 3, 7

Understatements, Minn. Laws 2005 1Sp c 3 art 8 s 8

Understatements of tax liability

Aiding and abetting, penalty, Minn. Laws 2005 1Sp c 3 art 8 s 6

Generally, Minn. Laws 2005 1Sp c 3 art 8 s 4

Voluntary compliance initiative, Minn. Laws 2005 1Sp c 3 art 8 s 9

Tax-forfeited land, see TAX-FORFEITED LAND

Tax-forfeited lands, see TAX-FORFEITED LAND

Tobacco products, see CIGARETTE AND TOBACCO PRODUCTS TAXES