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Office of the Revisor of Statutes

Minnesota Session Laws 2022 to 2024 Index (topics)

REVENUE DEPARTMENT

Agricultural homestead property, first tier valuation limit, Minn. Law 2023 c 64 art 3 s 6

Appropriations to

Administration, Minn. Law 2023 c 64 art 15 s 35

Administrative costs, Minn. Law 2024 c 127 art 71 s 5

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

Emergency ambulance service aid, Minn. Law 2024 c 122 art 4 s 1

Film production tax credit, Minn. Law 2024 c 120 art 2 s 7

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 2023 c 62 art 1 s 14

Homeless prevention aid, Minn. Law 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

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

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 2022 c 98 art 8 s 33, 34

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

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

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

Sustainable aviation fuel tax credits, income and franchise taxes, Minn. Law 2023 c 68 art 3 s 21

Tax credit outreach, Minn. Law 2023 c 64 art 7 s 30

Tax credit outreach grants, Minn. Law 2024 c 127 art 71 s 4

Tax filing modernization account, Minn. Law 2023 c 64 art 15 s 24

Taxpayer assistance grants, Minn. Law 2024 c 127 art 71 s 4

Taxpayer receipt, Minn. Law 2023 c 64 art 15 s 27

Tribal Nation aid program, Minn. Law 2023 c 64 art 4 s 25

Worker misclassification data-sharing, Minn. Law 2024 c 127 art 4 s 5

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

Commissioner

Duties, tax-forfeited land sales, technical change, Minn. Law 2024 c 127 art 70 s 6

Memberships, Intergovernmental Misclassification Enforcement and Education Partnership, Minn. Law 2024 c 127 art 10 s 10

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

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

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 2023 c 62 art 1 s 14

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

Grants

Tax credit outreach, Minn. Law 2024 c 127 art 71 s 1

Taxpayer assistance, Minn. Law 2024 c 127 art 71 s 1

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

Renters credit, Minn. Law 2023 c 64 art 7 s 9

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, 2024 c 127 art 10 s 11, 12

Investigations, misclassification of employees, Minn. Law 2024 c 127 art 10 s 9

Local government aid, local affordable housing aid, Minn. Law 2023 c 37 art 5 s 3

Metropolitan areas, local affordable housing aid, Minn. Law 2023 c 37 art 5 s 3

Misclassification of employees, information sharing, investigations, public outreach, Minn. Law 2024 c 127 art 10 s 9, 10

MNsure, easy enrollment health insurance outreach program, duties, Minn. Law 2023 c 70 art 16 s 7, 18

Petroleum tank release cleanup, fees, Minn. Law 2024 c 114 art 2 s 46

Police and firefighter relief associations, financial compliance reports, Minn. Law 2023 c 64 art 17 s 1

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

School district payments, certifying, Minn. Law 2023 c 64 art 4 s 1

Renters credit, duties, Minn. Law 2023 c 64 art 7 s 9

Reports given

Free tax filing, Minn. Law 2023 c 64 art 15 s 23

Property tax reports, Minn. Law 2023 c 64 art 18 s 7

State-owned lakeshore, Minn. Law 2023 c 64 art 4 s 29

Tax incidence reports, Minn. Law 2023 c 64 art 18 s 2

Reports given, film production tax credit, Minn. Law 2024 c 120 art 2 s 6

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

Retail delivery fees, administrative expenses, service and recovery fund deposits, Minn. Law 2023 c 68 art 3 s 12

Sales and use taxes

Regional transportation sales and use tax, Minn. Law 2023 c 68 art 3 s 28

Revenues, depositing, Minn. Law 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

State aid to local governments

Electric generation transition aid, Minn. Law 2023 c 64 art 4 s 21

Housing assistance fund, Minn. Law 2023 c 37 art 5 s 4

Local affordable housing aid, Minn. Law 2023 c 37 art 5 s 3, 2024 c 127 art 15 s 31

Local government aid, calculation and payment, Minn. Law 2023 c 64 art 4 s 13

Public safety aid, Minn. Law 2023 c 64 art 4 s 27

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, 2024 c 76 s 5, 2024 c 127 art 15 s 36

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 credit outreach grants, Minn. Law 2024 c 127 art 71 s 1

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 preparers, preparers subject to penalties, publication of names, Minn. Law 2023 c 64 art 18 s 3

Tax preparers, preparers subject to penalties, publication of names, revisor's correction, Minn. Law 2024 c 85 s 83

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 grants, Minn. Law 2023 c 62 art 1 s 14, 2023 c 64 art 7 s 30, 2024 c 127 art 71 s 1

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