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

Administration costs, Minn. Law 2021 1Sp c 14 art 11 s 44

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

Business relief payments, COVID-19, Minn. Law 2020 7Sp c 2 art 1 s 1

Cancellations, Minn. Law 2021 1Sp c 10 art 1 s 8, 2021 1Sp c 12 art 1 s 38

Destination medical center, Minn. Law 2013 c 143 art 10 s 10

Film production tax credit, Minn. Law 2021 1Sp c 14 art 1 s 3

Fire remediation grants, Minn. Law 2021 1Sp c 14 art 11 s 46

Floodwood (city), street and infrastructure project, Minn. Law 2021 1Sp c 14 art 7 s 6

Frontline worker payments, Minn. Law 2022 c 50 art 2 s 2

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, 2021 1Sp c 12 art 1 s 14

Homeless prevention aid, Minn. Law 2021 1Sp c 14 art 7 s 3

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

Local government grants, Minn. Law 2021 1Sp c 14 art 7 s 7

Minnesota housing tax credit contribution account, Minn. Law 2021 1Sp c 14 art 1 s 13

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, 2022 c 98 art 8 s 33, 34

Pass-through entity tax credit, Minn. Law 2021 1Sp c 14 art 3 s 6

Police state aid, Minn. Law 2019 1Sp c 6 art 20 s 4

Preliminary licensing applications, Minn. Law 2022 c 93 art 1 s 5

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

Sales and use tax refunds, revisor's correction, Minn. Law 2022 c 55 art 1 s 141

Supplemental city aid, Minn. Law 2021 1Sp c 14 art 7 s 5

Taconite state aid, Minn. Law 2021 1Sp c 14 art 11 s 22

Taconite tax distribution, administration, Minn. Law 2014 c 150 art 6 s 17

Tax expenditure review, Minn. Law 2021 1Sp c 14 art 11 s 43

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, 2021 1Sp c 14 art 13 s 7

Audits and examinations, partnerships, Minn. Law 2021 1Sp c 14 art 2 s 9

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, 2021 1Sp c 14 art 5 s 3

Contractors, access to federal tax information, background checks, fingerprints, Minn. Law 2021 1Sp c 14 art 11 s 24

Contracts, frontline worker payments, Minn. Law 2022 c 50 art 2 s 2

Cost of living adjustment, determination, Minn. Law 2019 1Sp c 6 art 1 s 2, 2021 1Sp c 14 art 16 s 1

Data, frontline worker payments, Minn. Law 2022 c 50 art 2 s 2

Debt collection management, Minn. Law 2021 1Sp c 12 art 1 s 14

Definitions, cost of living adjustment, Minn. Law 2019 1Sp c 6 art 1 s 2

Definitions, partnerships, Minn. Law 2021 1Sp c 14 art 2 s 8

Employees, access to federal tax information, background checks, fingerprints, Minn. Law 2021 1Sp c 14 art 11 s 24

Employees, seasonal, retirement service credit purchases, Minn. Law 2015 c 68 art 11 s 6

Federal adjustments reports, Minn. Law 2021 1Sp c 14 art 2 s 8, 9

Fire protection and emergency medical services districts, taxes, duties regarding, Minn. Law 2021 1Sp c 14 art 6 s 1

Frontline worker payments, Minn. Law 2022 c 50 art 2 s 2

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

Independent contractors, background checks, Minn. Law 2021 1Sp c 14 art 11 s 13

Local government aid, calculation and payment, Minn. Law 2017 1Sp c 1 art 4 s 24

Local governments, taxes, collection, Minn. Law 2021 1Sp c 14 art 14 s 4

Minerals taxes, iron ore bearing materials (other than taconite) taxes, Minn. Law 2021 1Sp c 14 art 11 s 23

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

Petroleum products, licenses, revocations, suspensions, Minn. Law 2021 1Sp c 14 art 15 s 1

Property tax refunds, Indian Tribes, refund of tax paid for exempt property, Minn. Law 2021 1Sp c 14 art 6 s 2

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

Affordable housing programs, Minn. Law 2021 1Sp c 14 art 6 s 19

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

Film production tax credit, Minn. Law 2021 1Sp c 14 art 1 s 3

Greater Minnesota internship program, Minn. Law 2014 c 308 art 4 s 6

Homeless prevention aid, Minn. Law 2021 1Sp c 14 art 7 s 3

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 expenditure budget, Minn. Law 2021 1Sp c 14 art 11 s 14 to 2021 1Sp c 14 art 11 s 16

Tax incidence report, federal tax elements, Minn. Law 2013 c 3 s 2

Tax incidence reports, Minn. Law 2021 1Sp c 14 art 11 s 17

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, frontline worker payments, Minn. Law 2022 c 50 art 2 s 2

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

Sales and use taxes, revenues, depositing, highway user tax distribution fund, revisor's correction, Minn. Law 2022 c 55 art 1 s 142

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, 2021 1Sp c 5 art 4 s 25

State aid to local governments

Calculation and payment, Minn. Law 2021 1Sp c 14 art 7 s 1

Disparity reduction aid, Minn. Law 2017 1Sp c 1 art 2 s 17

Homeless prevention aid, Minn. Law 2021 1Sp c 14 art 7 s 3

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

Tax clearance certificates, hearings, Minn. Law 2014 c 308 art 8 s 3, 4

Tax Expenditure Review Commission, duties, Minn. Law 2021 1Sp c 14 art 11 s 4

Tax lists, abstracts, repealed, Minn. Law 2019 1Sp c 6 art 18 s 19

Tax notices

Solar energy production tax, Minn. Law 2021 1Sp c 14 art 13 s 5

Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Law 2021 1Sp c 14 art 15 s 2

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

Taxpayer assistance, Minn. Law 2021 1Sp c 12 art 1 s 14, 2021 1Sp c 12 art 2 s 18

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

Utility and pipeline valuation process, review, Minn. Law 2021 1Sp c 14 art 6 s 20