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Office of the Revisor of Statutes

Minnesota Session Laws 2014 to 2021 Index (topics)

TAXES

See also TAX COURT

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

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

Agglomerating facilities taxes, see AGGLOMERATING FACILITIES TAXES

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

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

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

Cost of living adjustment, determination, Minn. Laws 2021 1Sp c 14 art 16 s 1

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

Deed taxes, see DEED TAXES

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

Excise taxes, see EXCISE TAXES

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

Gambling taxes, see GAMBLING TAXES

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

Gambling, see GAMBLING TAXES

Gift taxes, see GIFT TAXES

Health care gross revenues, see HEALTH CARE TAXES

Income taxes, see INCOME AND FRANCHISE TAXES

Insurance, see INSURANCE TAXES

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

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, see LIQUOR TAXES

Local taxes, collection by Revenue Department, costs, Minn. Laws 2021 1Sp c 14 art 14 s 4

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

Lodging taxes, see LODGING TAXES

Marijuana taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES

Motor fuel taxes, see MOTOR FUEL TAXES

Motor fuel, see MOTOR FUEL TAXES

Motor vehicle registration, see MOTOR VEHICLE REGISTRATION TAXES

Motor vehicle sales, see MOTOR VEHICLE SALES TAXES

Net proceeds taxes, see NET PROCEEDS TAXES (MINING)

Notices, see TAX NOTICES

Occupation taxes, see OCCUPATION TAXES

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

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

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

Personal property taxes, see under PROPERTY TAXES

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

Production taxes

Solar energy, Minn. Laws 2021 1Sp c 14 art 13 s 4, 5

Wind energy conversion systems, Minn. Laws 2021 1Sp c 14 art 13 s 3

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

Property, see PROPERTY TAXES

Refunds, see TAX REFUNDS

Returns, see TAX RETURNS

Sales, see SALES AND USE TAXES

Semitaconite taxes, see SEMITACONITE TAXES

Solid waste management taxes, see SOLID WASTE MANAGEMENT TAXES

Taconite taxes, see TACONITE AND IRON SULFIDES TAXES

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 expenditures, Minn. Laws 2021 1Sp c 14 art 11 s 2, 4, 14-16

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

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

Tax preparers, see TAX PREPARERS

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

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

Taxpayers, assistance grants, Minn. Laws 2021 1Sp c 12 art 2 s 18

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, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Unemployment insurance taxes, see UNEMPLOYMENT INSURANCE TAXES

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

Withholding (taxes), see WITHHOLDING (TAXES)