Office of the Revisor of Statutes
Minnesota Session Laws 2023 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
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
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 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
Data, see Revenue Department under GOVERNMENT DATA
Debt collection management, Minn. Law 2023 c 62 art 1 s 14
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
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
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