TAXES

See also TAX COURT

Abatements, requests for abatement of interest or additional tax charge, Minn. Laws 2014 c 308 art 11 s 1

Accelerated tax payments, Minn. Laws 2008 c 366 art 8 s

Administration and compliance requirements, definitions, Minn. Laws 2019 1Sp c 6 art 1 s 3

Administration and compliance requirements, definitions, Minn. Laws 2017 c 1 s 1, 3, 7, 8

Administration, tax system management, Minn. Laws 2019 1Sp c 10 art 1 s 14

Administration, tax system management, Minn. Laws 2017 1Sp c 4 art 1 s 14

Administrative review, generally, Minn. Laws 2017 1Sp c 1 art 16 s 8, 9

Admissions taxes, Minn. Laws 2012 c 299 art 1 s 23

Agglomerating facilities taxes, see AGGLOMERATING FACILITIES 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

Appeals regarding, tax collections suspended during, Minn. Laws 2017 1Sp c 1 art 16 s 5

Appeals, claims, filing, and government shutdown, Minn. Laws 2011 1Sp c 7 art 10 s 6

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

Bankruptcy, suspension period, Minn. Laws 2009 c 88 art 11 s 6

Business entities, collections in excess of lawful amount, refund claims, Minn. Laws 2009 c 88 art 12 s 2

Business tax account numbers, applications for, Minn. Laws 2011 c 112 art 5 s 2

Certifications, electronic, Minn. Laws 2008 c 238 art 3 s 2

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

Cigarettes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Collection, generally, see DEBTS TO STATE, COLLECTION

Collection, suspension during appeals, Minn. Laws 2017 1Sp c 1 art 16 s 5

Collection

Bankruptcy, suspension period, Minn. Laws 2009 c 88 art 11 s 6

Generally, see DEBTS TO STATE, COLLECTION

Collection

During appear periods of orders, Minn. Laws 2008 c 366 art 16 s 5

Generally, see DEBTS TO STATE, COLLECTION

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

Computation of amounts, rounding, Minn. Laws 2011 c 112 art 5 s 3, 8

Corporate franchise taxes, see INCOME AND FRANCHISE TAXES

Cost of living adjustment, determination, Minn. Laws 2019 1Sp c 6 art 1 s 2

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

Data, tax debtor data matching, Minn. Laws 2008 c 363 art 13 s 14, 17

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

Definitions. cost of living adjustment, Minn. Laws 2019 1Sp c 6 art 1 s 2

Delinquent tax penalties, abatement, declared emergencies, Minn. Laws 2010 c 389 art 10 s 2

Delinquent taxes, abatement, Minn. Laws 2017 1Sp c 1 art 16 s 7

Delinquent taxes, debt settlements, Minn. Laws 2016 c 100 s 3, 4

Delinquent taxes, employer-withheld amounts, electronic payments, Minn. Laws 2013 c 142 art 5 s 3

Delinquent taxes, lottery winners, revisor's correction, Minn. Laws 2019 c 50 art 1 s 88

Economic development incentive programs, evaluation, Minn. Laws 2015 c 77 art 2 s 2

Entertainment taxes, see under INCOME AND FRANCHISE TAXES

Estate taxes, see ESTATE TAXES

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

Estate, see ESTATE TAXES

Excise taxes, see EXCISE TAXES

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

Federal taxes

Burden, reports about, Minn. Laws 2011 1Sp c 7 art 10 s 1, 4

Offset of taxes or other payments, Minn. Laws 2011 1Sp c 10 art 3 s 33, 34

Federal update, Minn. Laws 2009 c 12 art 1 s , 2009 c 88 art 1 s 1

Federal update, Minn. Laws 2008 c 154 art 4 s

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

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

Flight property taxes, see FLIGHT PROPERTY TAXES

Forms, Revenue Department, duties, Minn. Laws 2017 1Sp c 1 art 16 s 4, 29, 30, 32, 44

Franchise, see INCOME AND FRANCHISE TAXES

Gambling taxes, see GAMBLING TAXES

Gambling taxes, Minn. Laws 2015 c 21 art 1 s 65

Gambling, see GAMBLING TAXES

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

Gift taxes, see GIFT TAXES

Gravel tax, see AGGREGATE MATERIALS TAXES

Gross revenues, see GROSS REVENUES TAXES

Health care gross revenues, see HEALTH CARE TAXES

Health care provider taxes, see HEALTH CARE TAXES

Health care providers, see HEALTH CARE TAXES

Health care, see HEALTH CARE TAXES

Income taxes, see INCOME AND FRANCHISE TAXES

Income, see INCOME AND FRANCHISE TAXES

Insurance, see INSURANCE TAXES

Internal Revenue Code, updated, Minn. Laws 2015 c 1 s 1-5

June accelerated tax payments, Minn. Laws 2008 c 366 art 8 s

Lawsuits, district court fees, Minn. Laws 2017 c 95 art 4 s 1

Liability, assessments, deadlines, Minn. Laws 2014 c 308 art 11 s 2

Liquor taxes, see LIQUOR TAXES

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

Liquor, see LIQUOR TAXES

Local taxes, special laws, Minn. Laws 2017 1Sp c 1 art 19 s 1

Lodging taxes, Saint Paul (city), Minn. Laws 2011 c 112 art 4 s 6

Lodging taxes, see LODGING TAXES

Marijuana taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES

Market value definitions, effective date, Minn. Laws 2013 c 143 art 14 s 112

Mining, see MINING TAXES

Mortgage registry taxes, see MORTGAGE REGISTRY TAXES

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

Motor carrier fuel, see MOTOR CARRIER FUEL TAX

Motor fuel taxes, see MOTOR FUEL TAXES

Motor fuel, see MOTOR FUEL TAXES

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

Motor vehicle registration, see MOTOR VEHICLE REGISTRATION TAXES

Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES

Motor vehicle sales, see MOTOR VEHICLE SALES TAXES

Multistate Tax Compact, repeals, Minn. Laws 2013 c 143 art 13 s 24

Net proceeds taxes, see NET PROCEEDS TAXES (MINING)

Notations, electronic, Minn. Laws 2008 c 238 art 3 s 2

Notices, see TAX NOTICES

Occupation taxes, see OCCUPATION TAXES

Overpayments, collections in excess of lawful amount, refund claims, Minn. Laws 2009 c 88 art 12 s 2

Payment agreements, Minn. Laws 2014 c 308 art 9 s 19

Payment, failure to pay electronically, penalty, Minn. Laws 2013 c 143 art 18 s 3

Payment, underpayment, erroneous refunds considered as, Minn. Laws 2017 1Sp c 1 art 16 s 27

Payments, crediting to liabilities, Minn. Laws 2011 c 112 art 5 s 5, 6

Penalties (monetary), abatement, Minn. Laws 2017 1Sp c 1 art 16 s 7

Personal property taxes, see under PROPERTY TAXES

Personal property, see PERSONAL PROPERTY TAXES

Private transfer fees, Minn. Laws 2010 c 371 s

Production taxes, distribution, Minn. Laws 2019 1Sp c 6 art 4 s 22

Production taxes, wind energy conversion systems, Minn. Laws 2011 c 112 art 3 s 2

Production taxes

Solar energy, Minn. Laws 2017 1Sp c 1 art 16 s 18

Wind energy conversion systems, Minn. Laws 2017 1Sp c 1 art 15 s 12, 13, 2017 1Sp c 1 art 16 s 17

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

Property, see PROPERTY TAXES

Real property, see PROPERTY TAXES

Rebate requirement, repeal, Minn. Laws 2008 c 154 art 16 s 9

Refund anticipation loans, Minn. Laws 2009 c 88 art 12 s 1

Refunds, creditors' remedies, exemption from, Minn. Laws 2008 c 154 art 15 s 5

Refunds, see TAX REFUNDS

Refunds

Debit cards for, data security audit, Minn. Laws 2013 c 142 art 5 s 14

Penalties, interest on, Minn. Laws 2013 c 143 art 18 s , 5

Refunds

Claims, filing, and government shutdown, Minn. Laws 2011 1Sp c 7 art 10 s 6

Crediting to liabilities, Minn. Laws 2011 c 112 art 5 s 5

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

Returns, disclosure for revenue forecasts, Minn. Laws 2007 c 148 art 2 s 47

Returns, information, disclosure, Minn. Laws 2008 c 366 art 5 s 7

Returns, see TAX RETURNS

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, see REVENUE RECAPTURE

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

Sales, see SALES AND USE TAXES

Semitaconite taxes, see SEMITACONITE TAXES

Solid waste management taxes, see SOLID WASTE MANAGEMENT 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

Substantial understatement of liability, penalty, Minn. Laws 2013 c 143 art 18 s 6

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

Taconite taxes, see TACONITE AND IRON SULFIDES TAXES

Taconite, see TACONITE AND IRON SULFIDES TAXES

Tax audits, criminal investigations, exceptions to notice requirements, Minn. Laws 2011 c 112 art 5 s 4

Tax bills, benchmarks and critical indicators, Minn. Laws 2010 c 389 art 2 s 3

Tax clearance certificates

Hearings, Minn. Laws 2014 c 308 art 8 s 3, 4

Pharmacists, Minn. Laws 2014 c 291 art 5 s 3

Tax data

Definitions, Minn. Laws 2014 c 308 art 4 s 7

Disclosure, revisor's corrections, Minn. Laws 2014 c 275 art 1 s 139

Who may inspect, Minn. Laws 2014 c 308 art 4 s 8

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

Tax expenditures

Periodic review, report about, Minn. Laws 2010 c 389 art 10 s 5, 10

Reports about, property tax principles, Minn. Laws 2010 c 389 art 2 s 3

Statements of intent, in bills, Minn. Laws 2010 c 389 art 10 s 1

Tax identification numbers, incorrect, penalty for use, Minn. Laws 2008 c 154 art 11 s 7

Tax identification numbers, secretary of state data, Minn. Laws 2013 c 110 s 10, 11

Tax incidence report, Minn. Laws 2011 1Sp c 7 art 10 s 1, 4

Tax liability, successor liability of businesses, Minn. Laws 2019 1Sp c 6 art 11 s 2

Tax lien search fees, Minn. Laws 2009 c 101 art 2 s 72

Tax liens, revisor's corrections, Minn. Laws 2013 c 125 art 1 s 59

Tax liens

Data, tax debtor data matching, Minn. Laws 2008 c 363 art 13 s 14, 17

Transcribing to county, Minn. Laws 2008 c 154 art 15 s 8

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

Tax notices, assessments, determinations, or orders, Minn. Laws 2017 1Sp c 1 art 16 s 6

Tax notices, electronic format, Minn. Laws 2013 c 143 art 18 s 2

Tax preparers, see TAX PREPARERS

Tax preparers

Electronic filing, Minn. Laws 2010 c 215 art 12 s 29

Technical corrections, Minn. Laws 2010 c 382 s 56

Tax preparers

Conduct, Minn. Laws 2009 c 88 art 12 s 1

Definitions, Minn. Laws 2009 c 88 art 12 s 1

Exclusions, Minn. Laws 2009 c 88 art 12 s 1

Names, publication, Minn. Laws 2009 c 88 art 11 s 3, 4

Refund anticipation loans, Minn. Laws 2009 c 88 art 12 s 1

Tax preparers

Failure to include preparer number, Minn. Laws 2008 c 154 art 11 s 10

Violators, list, publication, Minn. Laws 2008 c 154 art 15 s 6

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

Tax return data

Biotechnology and health sciences industry building zones, Minn. Laws 2007 c 129 s 54

Debt collection, Minn. Laws 2007 c 129 s 53

Job opportunity building zones, Minn. Laws 2007 c 129 s 54

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

Tax shelters, revisor's corrections, Minn. Laws 2017 c 40 art 1 s 98, 99

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

Tax-related activities, state contracts for, Minn. Laws 2011 c 112 art 11 s 1

Taxpayer assistance grants, Minn. Laws 2019 1Sp c 6 art 11 s 18

Taxpayer assistance services, Minn. Laws 2013 c 142 art 1 s 14

Taxpayer assistance

Services, grants to provide, Minn. Laws 2007 c 148 art 2 s 49

Toll-free telephone lines for, Minn. Laws 2007 c 148 art 2 s 48

Taxpayers

Confession of judgment, Minn. Laws 2017 1Sp c 1 art 2 s 24

Financial literacy counseling, Minn. Laws 2017 1Sp c 1 art 2 s 24

Unauthorized diversion programs, challenges, Minn. Laws 2017 1Sp c 1 art 4 s 18

Tobacco products taxes, Minn. Laws 2011 1Sp c 9 art 2 s 25

Tobacco products, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Unemployment insurance taxes, see UNEMPLOYMENT INSURANCE TAXES

Unsession changes, Minn. Laws 2014 c 308 art 9 s

Violations and penalties, liability, Minn. Laws 2008 c 154 art 15 s 7

Violations, penalties and interest, assessments, Minn. Laws 2009 c 88 art 11 s 5

Wind energy conversion systems, Minn. Laws 2011 c 112 art 3 s 2

Wind energy production taxes, distribution of revenue, Minn. Laws 2009 c 88 art 2 s 12

Wind energy production taxes, Minn. Laws 2007 c 146 art 1 s 20

Withholding (taxes), see WITHHOLDING (TAXES)