Office of the Revisor of Statutes
Minnesota Session Laws 2004 to 2020 Index (topics)
REVENUE DEPARTMENT
Access to data, for tax refunds or credits, Minn. Law 2004 c 290 s 8
Agricultural homesteads, reports about, Minn. Law 2009 c 12 art 2 s 7
Aircraft, airline companies, flight property taxes, reports, notice of net tax capacity, Minn. Law 2017 1Sp c 1 art 15 s 8
Appeal and equalization boards, meetings, record, Minn. Law 2019 1Sp c 6 art 18 s 14
appropriations, see Revenue Department under APPROPRIATIONS
City aid, 2010 flood relief, Minn. Law 2010 2Sp c 1 art 1 s 18
Claims against, payment, Minn. Law 2007 c 137
Claims against the state, Minn. Law 2011 c 113 art 1 s 2
Flood loss aid, Minn. Law 2009 c 93 art 2 s 16
Flood relief, 2009 Red River floods, Minn. Law 2009 c 93 art 2 s 8
generally, Minn. Law 2005 c 156 art 1 s 15, 2005 1Sp c 3 art 11 s 12, 14, 2007 c 148 art 1 s 16
Income tax reciprocity benchmark study, Minn. Law 2011 1Sp c 7 art 1 s 12
Local government aid, Minn. Law 2011 1Sp c 7 art 6 s 18
Mining permit costs, Minn. Law 2009 c 88 art 12 s 22
Tax analytics and business intelligence tools, Minn. Law 2011 1Sp c 10 art 1 s 14
Tax incidence report, Minn. Law 2011 1Sp c 7 art 10 s 4
Taxes and tax compliance, Minn. Law 2009 c 101 art 1 s 15
taxpayer assistance services, Minn. Law 2005 1Sp c 3 art 11 s 9
Technology lease-purchase financing, Minn. Law 2009 c 101 art 2 s 71
Appropriations, supplemental targeting refund, 2012 taxes, Minn. Law 2012 c 294 art 1 s 6
Appropriations to, Minn. Law 2015 c 77 art 1 s 14, 2016 c 189 art 13 s 4
Administration, Minn. Law 2019 1Sp c 6 art 11 s 19
Administrative funds, Minn. Law 2014 c 308 art 8 s 6
Agricultural homestead credit, supplemental credit, Minn. Law 2014 c 308 art 1 s 14
Agricultural Utilization Research Institute, Minn. Law 2013 c 143 art 13 s 2
Aquatic invasive species prevention aid, Minn. Law 2014 c 308 art 1 s 11, 2014 c 308 art 8 s 6
Assessors Board fees, Minn. Law 2017 1Sp c 4 art 2 s 35
Destination medical center, Minn. Law 2013 c 143 art 10 s 10
Ely facility (vetoed), Minn. Law 2010 c 389 art 10 s 9
Fiscal disparities study, Minn. Law 2010 c 389 art 1 s 32
Generally, Minn. Law 2013 c 142 art 1 s 14, 2017 1Sp c 1 art 11 s 21, 2017 1Sp c 4 art 1 s 14, 2019 1Sp c 10 art 1 s 14
Income and franchise tax refunds, Minn. Law 2019 1Sp c 6 art 2 s 18
Income tax reciprocity study, Minn. Law 2017 1Sp c 1 art 1 s 43
Moose Lake, sewer costs, Minn. Law 2013 c 143 art 4 s 49
Out-of-home placements, Indian children, aid, Minn. Law 2017 1Sp c 1 art 4 s 14
Police state aid, Minn. Law 2019 1Sp c 6 art 20 s 4
Prepaid wireless, E911 fees, administration, Minn. Law 2013 c 143 art 13 s 23
Prepaid wireless fees, Minn. Law 2014 c 308 art 11 s 6
Reductions, Minn. Law 2010 c 215 art 12 s 15, 2010 1Sp c 1 art 12 s 7
Riparian protection aid, Minn. Law 2017 1Sp c 1 art 4 s 25, 2017 1Sp c 7 s 11
St. Charles, 2010 additional aid, Minn. Law 2010 c 389 art 1 s 31
Taconite tax distribution, administration, Minn. Law 2014 c 150 art 6 s 17
Taxpayer assistance grants, Minn. Law 2019 1Sp c 6 art 11 s 18
Technology lease-purchases, Minn. Law 2013 c 142 art 5 s 1, 15
Tobacco tax collection system report, Minn. Law 2013 c 143 art 5 s 27
Volunteer retention stipend aid, Minn. Law 2014 c 308 art 8 s 6
Wadena County, grant, Minn. Law 2017 1Sp c 1 art 4 s 32
Appropriations to, claims against the state, Minn. Law 2018 c 131 s 2
Appropriations to, tribal nations COVID-19 grants, Minn. Law 2020 c 71 art 1 s 10
Aquatic invasive species prevention aid, certifying, Minn. Law 2017 1Sp c 1 art 15 s 33, 34
Assessors
Accreditation, Minn. Law 2017 1Sp c 1 art 2 s 2
Courses of study, Minn. Law 2017 1Sp c 1 art 20 s 5
Assessors, courses of study, Minn. Law 2019 1Sp c 6 art 18 s 6
Beginning farmer tax credits, duties, Minn. Law 2017 1Sp c 1 art 1 s 1, 16, 17
Biotechnology and health sciences industry zones, Minn. Law 2006 c 276
Border city zones, duties regarding, Minn. Law 2017 1Sp c 1 art 4 s 9
Cigarettes and tobacco products, out-of-state retailers, registration and reports, Minn. Law 2017 1Sp c 1 art 16 s 40
City aid, 2010 flood relief, Minn. Law 2010 2Sp c 1 art 1 s 18
Claims against, payment, Minn. Law 2007 c 137
Claims against the state, Minn. Law 2009 c 126 s 3
commissioner
delegations of authority, Minn. Law 2005 1Sp c 3 art 11 s 1
powers, recodification, Minn. Law 2005 c 151 art 1, 2005 c 151 art 2, 2005 1Sp c 3 art 11 s 13
Cost of living adjustment, determination, Minn. Law 2019 1Sp c 6 art 1 s 2
Data
Human Services Department, access, Minn. Law 2007 c 112 s 51, 2007 c 147 art 2 s 51
Data, exchange with federal agencies, Minn. Law 2006 c 253 s 14
Debts to state, collection, see DEBTS TO STATE, COLLECTION
Debts to state, collection, treasury Department (U.S), state agreements with, Minn. Law 2011 1Sp c 10 art 3 s 30, 33, 34
Definitions, cost of living adjustment, Minn. Law 2019 1Sp c 6 art 1 s 2
Electric generating facility personal property tax exemptions, Minn. Law 2009 c 88 art 2 s 52
electronic payments, Minn. Law 2005 1Sp c 3 art 9
Electronic waste account, refunds from, Minn. Law 2008 c 366 art 14 s 1
Ely facility, appropriations (vetoed), Minn. Law 2010 c 389 art 10 s 9
Employees, harassment, Minn. Law 2009 c 88 art 11 s 1
Employees, seasonal, retirement service credit purchases, Minn. Law 2015 c 68 art 11 s 6
Filing with, forms, Minn. Law 2011 c 112 art 10 s 2
Fiscal disparities program, study, Minn. Law 2010 c 389 art 1 s 28, 32
food, lodging, and recreation taxes
reports about, Minn. Law 2005 1Sp c 1 art 4 s 75
Funds and accounts, service and recovery special revenue fund, transfer, Minn. Law 2012 c 294 art 3 s 1
Horse breeding or boarding facilities, tax treatment, Minn. Law 2009 c 88 art 2 s 47
Income and franchise taxes
Reciprocity agreements, Minn. Law 2017 1Sp c 1 art 1 s 28, 43
Social Security benefits, subtractions from federal taxable income, adjustments, Minn. Law 2017 1Sp c 1 art 1 s 10
Income and franchise taxes, alternative minimum tax exemption, revisor's corrections, Minn. Law 2016 c 158 art 1 s 160
Income and franchise taxes, Social Security benefits, Minn. Law 2019 1Sp c 6 art 2 s 12
Integrated tax software package, Minn. Law 2009 c 101 art 2 s 104
job opportunity building zones, see JOB OPPORTUNITY BUILDING ZONES (JOBZ)
tax expenditures, Minn. Law 2005 1Sp c 3 art 7 s 19
Limited market value, report eliminated, Minn. Law 2009 c 88 art 2 s 54
Local government aid, calculation and payment, Minn. Law 2017 1Sp c 1 art 4 s 24
Minnesota college savings plan, Minn. Law 2017 1Sp c 1 art 1 s 7
Noncompliance, Minn. Law 2009 c 101 art 1 s 15
Orders, effective dates, Minn. Law 2006 c 259 art 8 s 7
Payments to, electronic payments, Minn. Law 2013 c 142 art 5 s 3 to 2013 c 142 art 5 s 9, 12, 13
Personal property taxes, utilities, Minn. Law 2017 1Sp c 1 art 15 s 24
Petroleum products
Bulk purchasers, licenses, Minn. Law 2019 1Sp c 6 art 11 s 5
Distributors, licenses, Minn. Law 2019 1Sp c 6 art 11 s 3
Licenses, suspensions, Minn. Law 2019 1Sp c 6 art 11 s 6
Special fuel dealers, licenses, Minn. Law 2019 1Sp c 6 art 11 s 4
property taxes
assessment and classification practices, reports about, Minn. Law 2005 1Sp c 3 art 1 s 37
assessors' code of conduct and ethics, Minn. Law 2005 1Sp c 3 art 1 s 38
assisted living facilities, Minn. Law 2005 1Sp c 3 art 1 s 40
Certificates of real estate value, Minn. Law 2017 1Sp c 1 art 16 s 19, 2017 1Sp c 1 art 20 s 4, 2019 1Sp c 6 art 4 s 8
Duties and powers generally, Minn. Law 2019 1Sp c 6 art 18 s 1
Equalization of public utility structures, Minn. Law 2017 1Sp c 1 art 15 s 24
Property tax relief, taconite and iron ore areas, Minn. Law 2019 1Sp c 6 art 18 s 10
School district payments
Certifying, Minn. Law 2017 1Sp c 1 art 4 s 3
Revisor's corrections, Minn. Law 2017 c 40 art 1 s 93
State general tax, levy rate, Minn. Law 2017 1Sp c 1 art 2 s 14, 16, 2019 1Sp c 6 art 4 s 20
Public utilities, property taxes, Minn. Law 2017 1Sp c 1 art 15 s 24
Railroads, Minn. Law 2017 1Sp c 1 art 15 s 22, 23
Railroads, revisor's correction, Minn. Law 2018 c 182 art 1 s 71
Rebate requirement, repeal, Minn. Law 2008 c 154 art 16 s 9
Reports given
Agricultural property tax programs, land values, Minn. Law 2011 c 13 s 7
Assessments of production property for biofuels, wine, beer, dairy, Minn. Law 2013 c 143 art 4 s 46, 46
Aviation taxes, Minn. Law 2013 c 143 art 5 s 24
Cigarette and tobacco products taxes collection system, Minn. Law 2013 c 143 art 5 s 27, 27, 2013 c 144 s 19, 19
Class 4d property, tier structure, Minn. Law 2013 c 143 art 4 s 45
Electric energy producing systems, taxation, Minn. Law 2014 c 308 art 2 s 19
Estate taxes, Minn. Law 2011 1Sp c 7 art 1 s 10
Explore Minnesota Tourism tax report, repealed, Minn. Law 2019 1Sp c 6 art 23 s 4
Greater Minnesota internship program, Minn. Law 2014 c 308 art 4 s 6
Homeowner property tax refund claims, Minn. Law 2013 c 143 art 1 s 5, 5
Income tax reciprocity, Minn. Law 2017 1Sp c 1 art 1 s 43
Iron Range fiscal disparities program, Minn. Law 2013 c 143 art 11 s 9
Levied and redeemed property refund account, Minn. Law 2011 c 112 art 5 s 6
Motor vehicle parts sales taxes estimation, Minn. Law 2017 1Sp c 3 art 3 s 123
Net tax capacity, proceedings to change, Minn. Law 2019 1Sp c 6 art 18 s 4
Rent constituting property taxes, Minn. Law 2017 1Sp c 1 art 4 s 30
Small wineries, tax credits, Minn. Law 2017 1Sp c 1 art 11 s 13
State aids to local governments, report date delayed, Minn. Law 2010 c 215 art 13 s 9
Tax analytics and business intelligence tools, Minn. Law 2011 1Sp c 10 art 1 s 39
Tax expenditures, process for periodic review, Minn. Law 2010 c 389 art 10 s 5, 10
Tax incidence report, Minn. Law 2011 1Sp c 7 art 10 s 1, 4
Tax incidence report, federal tax elements, Minn. Law 2013 c 3 s 2
Tobacco bonds, Minn. Law 2011 1Sp c 7 art 11 s 3
Tobacco tax collection system, Minn. Law 2013 c 143 art 5 s 27, 27
Utilities, personal property tax reports, Minn. Law 2019 1Sp c 6 art 4 s 18
Volunteer retention stipend aid, Minn. Law 2014 c 308 art 1 s 1
reports given, fees, Minn. Law 2005 1Sp c 3 art 11 s 7
Reports given, gambling reports, automation of, feasibility study, Minn. Law 2006 c 205 s 29
Reports given, tribal nations COVID-19 grants, Minn. Law 2020 c 71 art 1 s 10
Revenue recapture, see REVENUE RECAPTURE
Rulemaking authority, sales taxes, florists and aircraft, repeals, Minn. Law 2014 c 308 art 11 s 8
Rulemaking authority, withholding (taxes), revisor's correction, Minn. Law 2018 c 182 art 1 s 77
Rulemaking, gambling organization audits, repeals, Minn. Law 2010 c 191 s 14
Rules repealed, Minn. Law 2008 c 366 art 12 s 8
Sales and use taxes
Agents, tax collection and refunds, Minn. Law 2017 1Sp c 1 art 21 s 7
Revenues, depositing, Minn. Law 2017 1Sp c 1 art 3 s 37, 2017 1Sp c 3 art 3 s 110
Service of process by, generally, service by mail, records, Minn. Law 2017 1Sp c 1 art 16 s 10
Small cities assistance account, administration, Minn. Law 2019 1Sp c 6 art 17 s 1
state agency fees, Minn. Law 2005 1Sp c 3 art 11 s 7
State aid to local governments
Disparity reduction aid, Minn. Law 2017 1Sp c 1 art 2 s 17
Lewis and Clark Regional Water System project, repealed, Minn. Law 2017 1Sp c 1 art 4 s 33
Local government aid
Calculation and payment, Minn. Law 2017 1Sp c 1 art 4 s 14
Unauthorized diversion programs, penalties, Minn. Law 2017 1Sp c 1 art 4 s 18
Police state aid
Apportionment, Minn. Law 2019 1Sp c 6 art 20 s 3, 4
Qualifications, Minn. Law 2019 1Sp c 6 art 20 s 2
Riparian protection aid, Minn. Law 2017 c 93 art 2 s 146, 2017 1Sp c 1 art 4 s 24
Subpoenas, tax audits, notice exceptions for criminal investigations, Minn. Law 2011 c 112 art 5 s 4
Sustainable Forest Incentive Act, parcel replacement, Minn. Law 2006 c 236 art 1 s 44
sustainable forest incentive program
certification forms, annual, Minn. Law 2005 c 151 art 5 s 38
covenants, Minn. Law 2005 c 151 art 5 s 39
withdrawal from, Minn. Law 2005 c 151 art 5 s 40
Tax analytics and business intelligence tools, Minn. Law 2011 1Sp c 10 art 1 s 14, 39
Tax clearance certificates, hearings, Minn. Law 2014 c 308 art 8 s 3, 4
tax collections, statements about, Minn. Law 2005 1Sp c 3 art 11 s 3
Tax Increment Financing Investment and Finance Division
Services to, Minn. Law 2007 c 148 art 2 s 68
tax liens, failure to release, Minn. Law 2005 1Sp c 3 art 11 s 2
Tax lists, abstracts, repealed, Minn. Law 2019 1Sp c 6 art 18 s 19
Tax notices, assessments, Minn. Law 2017 1Sp c 1 art 16 s 6
Tax notices, delinquent taxes, liquor posting, COVID-19, Minn. Law 2020 c 74 art 1 s 20
Tax preparers
Cease and desist orders, enforcement, Minn. Law 2017 1Sp c 1 art 22 s 18
Complaints about, data sharing, Minn. Law 2017 1Sp c 1 art 22 s 5 to 2017 1Sp c 1 art 22 s 7
Duties and powers, Minn. Law 2017 1Sp c 1 art 22 s 10
Preparers subject to penalties, publication of names, Minn. Law 2017 1Sp c 1 art 22 s 11 to 2017 1Sp c 1 art 22 s 14
Taxes, see TAXES
"This Old House" law, report eliminated, Minn. Law 2009 c 88 art 2 s 54
Utilities, personal property taxes, Minn. Law 2017 1Sp c 1 art 15 s 22, 23
Utilities, personal property taxes, revisor's correction, Minn. Law 2018 c 182 art 1 s 71
Video display devices, recycling, Minn. Law 2007 c 48
Volunteer firefighter relief associations
Supplemental benefits, state reimbursement, Minn. Law 2008 c 154 art 15 s 8