Minnesota Session Laws 2012 to 2020 Index (topics)
REVENUE DEPARTMENT
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, 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
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
Riparian protection aid, Minn. Law 2017 1Sp c 1 art 4 s 25, 2017 1Sp c 7 s 11
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
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
Cost of living adjustment, determination, Minn. Law 2019 1Sp c 6 art 1 s 2
Definitions, cost of living adjustment, Minn. Law 2019 1Sp c 6 art 1 s 2
Employees, seasonal, retirement service credit purchases, Minn. Law 2015 c 68 art 11 s 6
Funds and accounts, service and recovery special revenue fund, transfer, Minn. Law 2012 c 294 art 3 s 1
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
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
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
Reports given
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
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
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
Tax incidence report, federal tax elements, Minn. Law 2013 c 3 s 2
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, tribal nations COVID-19 grants, Minn. Law 2020 c 71 art 1 s 10
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
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
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
Tax clearance certificates, hearings, Minn. Law 2014 c 308 art 8 s 3, 4
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
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