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Office of the Revisor of Statutes

Minnesota Session Laws 2013 to 2014 Index (topics)

TAXES

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

Deed taxes, see DEED TAXES

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

Estate taxes, see ESTATE TAXES

Excise taxes, see EXCISE TAXES

Flight property taxes, see FLIGHT PROPERTY TAXES

Gambling taxes, see GAMBLING TAXES

Gift taxes, see GIFT TAXES

Income taxes, see INCOME AND FRANCHISE TAXES

Insurance, see INSURANCE TAXES

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

Liquor, see LIQUOR TAXES

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

Mortgage registry taxes, see MORTGAGE REGISTRY TAXES

Motor fuel, see MOTOR FUEL 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)

Occupation taxes, see OCCUPATION TAXES

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

Property, see PROPERTY TAXES

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

Sales, see SALES AND USE TAXES

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

Taconite, see TACONITE AND IRON SULFIDES TAXES

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

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

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

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

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