REVENUE DEPARTMENT

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 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

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

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 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

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)

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

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, 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 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

Minnesota aid to police premium report, filing, Minn. Law 2019 1Sp c 6 art 21 s 1

Minnesota fire premium report, filing, Minn. Law 2019 1Sp c 6 art 21 s 1

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

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 Increment Financing Investment and Finance Division

Services to, Minn. Law 2007 c 148 art 2 s 68

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