Minnesota Session Laws 2014 to 2023 Index (topics)
REVENUE DEPARTMENT
Agricultural homestead property, first tier valuation limit, Minn. Law 2023 c 64 art 3 s 6
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 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, 2023 c 64 art 15 s 35
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
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
Child tax credit, refunds, Minn. Law 2023 c 64 art 1 s 34
Class 4D(1) transition aid, Minn. Law 2023 c 64 art 4 s 32
Dependent care credit, refunds, Minn. Law 2023 c 64 art 1 s 35
Easy enrollment program, administrative costs, Minn. Law 2023 c 70 art 20 s 11
Electric-assisted bicycle rebate program, Minn. Law 2023 c 68 art 4 s 78
Electric generation transition aid, Minn. Law 2023 c 64 art 4 s 21
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
Free tax filing report, Minn. Law 2023 c 64 art 15 s 23
Frontline worker payments, Minn. Law 2022 c 50 art 2 s 2
Generally, Minn. Law 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, 2023 c 62 art 1 s 14
Homeless prevention aid, Minn. Law 2021 1Sp c 14 art 7 s 3, 2023 c 64 art 4 s 22
Homestead credit, Minn. Law 2023 c 64 art 4 s 30
Housing assistance fund, Minn. Law 2023 c 37 art 5 s 4
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
Local performance measurement program participants, Minn. Law 2023 c 62 art 1 s 49
Mahnomen property tax reimbursement aid, Minn. Law 2023 c 63 art 2 s 28, 2023 c 64 art 4 s 23
Minnesota housing tax credit contribution account, Minn. Law 2021 1Sp c 14 art 1 s 13
Northfield (city) grant, Minn. Law 2023 c 64 art 15 s 31
Onetime refundable credit, Minn. Law 2023 c 64 art 1 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 fees, Minn. Law 2014 c 308 art 11 s 6
Public safety aid, Minn. Law 2023 c 64 art 4 s 27
Renters credit, Minn. Law 2023 c 64 art 4 s 30, 2023 c 64 art 7 s 9
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
Sales tax refunds, building materials and supplies, Minn. Law 2023 c 64 art 5 s 12 to 2023 c 64 art 5 s 32, 2023 c 72 art 3 s 33
Soil and water conservation district aid, Minn. Law 2023 c 64 art 4 s 20
Spring Grove (city) grant, Minn. Law 2023 c 64 art 15 s 32
State aid penalty forgiveness, Minn. Law 2023 c 64 art 4 s 28
Statewide local housing aid program, Minn. Law 2023 c 64 art 4 s 24
Supplemental city aid, Minn. Law 2021 1Sp c 14 art 7 s 5
Sustainable aviation fuel tax credits, income and franchise taxes, Minn. Law 2023 c 68 art 3 s 21
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 credit outreach, Minn. Law 2023 c 64 art 7 s 30
Tax expenditure review, Minn. Law 2021 1Sp c 14 art 11 s 43
Tax filing modernization account, Minn. Law 2023 c 64 art 15 s 24
Taxpayer assistance grants, Minn. Law 2019 1Sp c 6 art 11 s 18
Taxpayer receipt, Minn. Law 2023 c 64 art 15 s 27
Tribal Nation aid program, Minn. Law 2023 c 64 art 4 s 25
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
Cannabis and cannabinoid product sales, tax revenue sharing, Indian Tribes, Minn. Law 2023 c 63 art 2 s 2
Cannabis taxes, tax delinquencies, notice to Cannabis Management Office, Minn. Law 2023 c 63 art 2 s 3
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
Commissioner, compensation and salaries
Governor's recommendation, deleted, Minn. Law 2023 c 62 art 2 s 37
Salary range, Minn. Law 2023 c 62 art 2 s 37, 38
Contractors, access to federal tax information, background checks, fingerprints, Minn. Law 2021 1Sp c 14 art 11 s 24
Contracts and agreements, onetime refundable tax credit, Minn. Law 2023 c 64 art 1 s 49
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, see Revenue Department under GOVERNMENT DATA
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, 2023 c 62 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, Minn. Law 2023 c 68 art 3 s 12
Income and franchise taxes
Child tax credit, refunds, advance payments, Minn. Law 2023 c 64 art 1 s 34
Easy enrollment health insurance outreach program checkoff, Minn. Law 2023 c 70 art 16 s 17
Reciprocity agreements, Minn. Law 2017 1Sp c 1 art 1 s 28, 43
Renters credit, Minn. Law 2023 c 64 art 7 s 9
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
Indians, state and tribal sales, use, and excise taxes, Minn. Law 2023 c 64 art 15 s 5, 2023 c 64 art 19 s 1
Information exchanges, tax data, Minn. Law 2023 c 70 art 16 s 16
Local government aid, calculation and payment, Minn. Law 2017 1Sp c 1 art 4 s 24
Local government aid, local affordable housing aid, Minn. Law 2023 c 37 art 5 s 3
Local governments, taxes, collection, Minn. Law 2021 1Sp c 14 art 14 s 4
Metropolitan areas, local affordable housing aid, Minn. Law 2023 c 37 art 5 s 3
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
MNsure, easy enrollment health insurance outreach program, duties, Minn. Law 2023 c 70 art 16 s 7, 18
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
Police and firefighter relief associations, financial compliance reports, Minn. Law 2023 c 64 art 17 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 tax refunds, tax tables, Minn. Law 2023 c 64 art 4 s 2
Property taxes
Agricultural Property Tax Law, deferment applications, Minn. Law 2023 c 64 art 3 s 7
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
School district payments, certifying, Minn. Law 2023 c 64 art 4 s 1
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
Renters credit, duties, Minn. Law 2023 c 64 art 7 s 9
Reports given
Affordable housing programs, Minn. Law 2021 1Sp c 14 art 6 s 19
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
Free tax filing, Minn. Law 2023 c 64 art 15 s 23
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
Income tax reciprocity, Minn. Law 2017 1Sp c 1 art 1 s 43
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
Property tax reports, Minn. Law 2023 c 64 art 18 s 7
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-owned lakeshore, Minn. Law 2023 c 64 art 4 s 29
Tax expenditure budget, Minn. Law 2021 1Sp c 14 art 11 s 14 to 2021 1Sp c 14 art 11 s 16
Tax incidence reports, Minn. Law 2021 1Sp c 14 art 11 s 17, 2023 c 64 art 18 s 2
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
Retail delivery fees, administrative expenses, service and recovery fund deposits, Minn. Law 2023 c 68 art 3 s 12
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
Regional transportation sales and use tax, Minn. Law 2023 c 68 art 3 s 28
Revenues, depositing, Minn. Law 2017 1Sp c 1 art 3 s 37, 2017 1Sp c 3 art 3 s 110, 2023 c 68 art 3 s 27
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
Electric generation transition aid, Minn. Law 2023 c 64 art 4 s 21
Homeless prevention aid, Minn. Law 2021 1Sp c 14 art 7 s 3
Housing assistance fund, Minn. Law 2023 c 37 art 5 s 4
Lewis and Clark Regional Water System project, repealed, Minn. Law 2017 1Sp c 1 art 4 s 33
Local affordable housing aid, Minn. Law 2023 c 37 art 5 s 3
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
Local government aid, calculation and payment, Minn. Law 2023 c 64 art 4 s 13
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
Public safety aid, Minn. Law 2023 c 64 art 4 s 27
Riparian protection aid, Minn. Law 2017 c 93 art 2 s 146, 2017 1Sp c 1 art 4 s 24
Soil and water conservation districts aid, Minn. Law 2023 c 64 art 4 s 20
Statewide local housing aid program, Minn. Law 2023 c 64 art 4 s 24
Utility valuation transition aid, repealed, Minn. Law 2023 c 64 art 4 s 33
Sustainable aviation fuel tax credits, duties, Minn. Law 2023 c 68 art 3 s 21
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 incidence reports, Minn. Law 2023 c 64 art 18 s 2
Tax liability, agreements, Minn. Law 2023 c 64 art 15 s 6
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
Tax preparers, preparers subject to penalties, publication of names, Minn. Law 2023 c 64 art 18 s 3
Tax revenue-sharing, Indian Tribes, Minn. Law 2023 c 63 art 2 s 2
Tax tables, property taxes, payments, refunds, Minn. Law 2023 c 64 art 4 s 2
Taxes, see TAXES
Taxpayer assistance, Minn. Law 2021 1Sp c 12 art 1 s 14, 2021 1Sp c 12 art 2 s 18
Taxpayer assistance grants, Minn. Law 2023 c 62 art 1 s 14, 2023 c 64 art 7 s 30
Taxpayer receipt
Appropriations for, Minn. Law 2023 c 64 art 15 s 27
Expenditures and tax allocations, Minn. Law 2023 c 64 art 15 s 3
Taxpayer elects to receive information, Minn. Law 2023 c 64 art 15 s 10
Tourism improvement districts, ordinances, notice received, Minn. Law 2023 c 64 art 15 s 13
Trunk highway bonds, debt service, motor fuel tax surcharge for, Minn. Law 2023 c 64 art 19 s 3
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