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Office of the Revisor of Statutes

Minnesota Session Laws 2016 to 2023 Index (topics)

WITHHOLDING (TAXES)

Allowances, Minn. Laws 2021 1Sp c 14 art 12 s 2, 4-11, 13

Employers, returns, revisor's correction, Minn. Laws 2019 c 50 art 1 s 89

Employers

Annual withholding returns, eligibility, notice, Minn. Laws 2017 1Sp c 1 art 13 s 5, 6, 17

Returns, filing, Minn. Laws 2017 1Sp c 1 art 13 s 3

Exemptions, Minn. Laws 2019 1Sp c 6 art 1 s 60

Generally, Minn. Laws 2019 1Sp c 6 art 1 s 59

Miscellaneous arrangements, Minn. Laws 2023 c 64 art 16 s 3

Miscellaneous arrangements, Minn. Laws 2021 1Sp c 14 art 12 s 12

Payment, nonresident contractors, cash surety or bond, Minn. Laws 2023 c 64 art 16 s 4

Rates, miscellaneous arrangements, Minn. Laws 2023 c 64 art 16 s 3

Refunds, overpayment, Minn. Laws 2023 c 64 art 16 s 1

Returns

Annual withholding returns, eligible employers, Minn. Laws 2017 1Sp c 1 art 13 s 5, 6, 17

Filing requirements, Minn. Laws 2017 1Sp c 1 art 16 s 24

Royalties on ores, revisor's correction, Minn. Laws 2018 c 182 art 1 s 78

Tax liability, horse racing licensees, Minn. Laws 2019 1Sp c 6 art 13 s 2

Taxes reported, omissions exceeding 25 percent, additional taxes, assessment, Minn. Laws 2017 1Sp c 1 art 14 s 2

Waivers, nonresident contractors, revisor's correction, Minn. Laws 2023 c 25 s 160