Minnesota Session Laws 2004 to 2011 Index (topics)
TAXES
Accelerated tax payments, Minn. Law 2008 c 366 art 8
Aggregate materials taxes, Sylvan, Minn. Law 2006 c 259 art 12 s 4
alcoholic beverages, see LIQUOR TAXES, Minn. Law 2005 c 151 art 8 s 15
Appeals, claims, filing, and government shutdown, Minn. Law 2011 1Sp c 7 art 10 s 6
assessment orders, electronic mailing, Minn. Law 2005 c 151 art 9 s 16
Assessments
Orders of assessment, Minn. Law 2006 c 259 art 8 s 3
Successor businesses, Minn. Law 2006 c 259 art 8 s 4
aviation gasoline, penalties, abatement, Minn. Law 2005 c 151 art 8 s 3
Bankruptcy, suspension period, Minn. Law 2009 c 88 art 11 s 6
Business entities, collections in excess of lawful amount, refund claims, Minn. Law 2009 c 88 art 12 s 2
Business tax account numbers, applications for, Minn. Law 2011 c 112 art 5 s 2
Certifications, electronic, Minn. Law 2008 c 238 art 3 s 2
Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Cigarette and tobacco products taxes, revenues
Medical education funds, transfers in 2005, Minn. Law 2004 c 288 art 6 s 30
cigarettes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Collection
Authority, Minn. Law 2006 c 259 art 8 s 5
Bankruptcy, suspension period, Minn. Law 2009 c 88 art 11 s 6
During appear periods of orders, Minn. Law 2008 c 366 art 16 s 5
Exempt personal property, Minn. Law 2006 c 259 art 8 s 6
Generally, see DEBTS TO STATE, COLLECTION
Collection, generally, see DEBTS TO STATE, COLLECTION
compromise proposals, Minn. Law 2005 c 151 art 9 s 11, 12
Computation of amounts, rounding, Minn. Law 2011 c 112 art 5 s 3, 8
Corporate franchise taxes, see INCOME AND FRANCHISE TAXES
Credits
Data disclosure for, Minn. Law 2004 c 290 s 8
dairy investment tax credit program, Minn. Law 2005 1Sp c 1 art 1 s 2
Data, tax debtor data matching, Minn. Law 2008 c 363 art 13 s 14, 17
deed taxes, see DEED TAXES, Minn. Law 2005 c 151 art 8 s 1, 2005 1Sp c 3 art 6 s 1 to 2005 1Sp c 3 art 6 s 4
Definitions, statutory interpretation, Minn. Law 2006 c 259 art 13 s 15
Delinquent tax penalties, abatement, declared emergencies, Minn. Law 2010 c 389 art 10 s 2
Estate, see ESTATE TAXES
estate taxes, see ESTATE TAXES, Minn. Law 2005 c 151 art 6 s 3, 19
Excise taxes, see EXCISE TAXES
failure to file, penalties, Minn. Law 2005 1Sp c 3 art 11 s 5
Federal jobs tax credit, rules repeal, Minn. Law 2004 c 206 s 53
Federal taxes
Burden, reports about, Minn. Law 2011 1Sp c 7 art 10 s 1, 4
Offset of taxes or other payments, Minn. Law 2011 1Sp c 10 art 3 s 33, 34
federal update, Minn. Law 2005 1Sp c 3 art 4, 2006 c 259 art 2, 2008 c 154 art 4, 2009 c 12 art 1, 2009 c 88 art 1 s 1
franchise, see INCOME AND FRANCHISE TAXES
gambling, see GAMBLING TAXES
gasoline, penalties, abatement, Minn. Law 2005 c 151 art 8 s 3
Gravel tax, see AGGREGATE MATERIALS TAXES
gross revenues
health care
Health care provider taxes, see HEALTH CARE TAXES
Medical assistance payments and, Minn. Law 2004 c 288 art 6 s 25, 26
Patient services, definition, Minn. Law 2004 c 288 art 6 s 25
Health care providers, see HEALTH CARE TAXES
income, see INCOME AND FRANCHISE TAXES
Income and franchise taxes
Corrections, Minn. Law 2004 c 228 art 1 s 47
Income taxes, see INCOME AND FRANCHISE TAXES
insurance, see INSURANCE TAXES
June accelerated tax payments, Minn. Law 2008 c 366 art 8
liquor taxes, see LIQUOR TAXES, Minn. Law 2005 c 151 art 8 s 15
Lodging taxes, Saint Paul (city), Minn. Law 2011 c 112 art 4 s 6
mining, see MINERALS TAXES
mortgage registry taxes, see MORTGAGE REGISTRY TAXES, Minn. Law 2005 c 151 art 8 s 1
Motor carrier fuel, see MOTOR CARRIER FUEL TAX
motor fuel, see MOTOR FUEL TAXES, Minn. Law 2005 c 151 art 8 s 3
Motor fuel taxes, see MOTOR FUEL TAXES
Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES
Notations, electronic, Minn. Law 2008 c 238 art 3 s 2
Overpayments, collections in excess of lawful amount, refund claims, Minn. Law 2009 c 88 art 12 s 2
Payments, crediting to liabilities, Minn. Law 2011 c 112 art 5 s 5, 6
personal property
Private transfer fees, Minn. Law 2010 c 371
production taxes
taconite, Minn. Law 2005 c 151 art 5 s 6
wind energy conversion systems, Minn. Law 2005 c 97 art 12
Production taxes, wind energy conversion systems, Minn. Law 2011 c 112 art 3 s 2
Property, see PROPERTY TAXES
Property taxes, see PROPERTY TAXES
real property
Rebate requirement, repeal, Minn. Law 2008 c 154 art 16 s 9
Refund anticipation loans, Minn. Law 2009 c 88 art 12 s 1
Refunds
Claims, filing, and government shutdown, Minn. Law 2011 1Sp c 7 art 10 s 6
Crediting to liabilities, Minn. Law 2011 c 112 art 5 s 5
Data disclosure for, Minn. Law 2004 c 290 s 8
Refunds, creditors' remedies, exemption from, Minn. Law 2008 c 154 art 15 s 5
Returns
Electronic filing, Minn. Law 2006 c 259 art 8 s 1, 2
Tax shelters, reportable transactions, Minn. Law 2006 c 259 art 8 s 8
Returns, data classification, Minn. Law 2005 c 163 s 79, 80
Returns, disclosure for revenue forecasts, Minn. Law 2007 c 148 art 2 s 47
Returns, information, disclosure, Minn. Law 2008 c 366 art 5 s 7
Revenue Department powers, recodification, Minn. Law 2005 c 151 art 1, 2005 c 151 art 2
revenue recapture, see REVENUE RECAPTURE, Minn. Law 2005 c 151 art 9 s 14
Sales, see SALES AND USE TAXES
Sales and use taxes, see SALES AND USE TAXES
Obsolete references, corrections, Minn. Law 2004 c 228 art 1 s 49, 50
sales taxes, see SALES AND USE TAXES
solid waste management taxes, Minn. Law 2005 1Sp c 1 art 2 s 145
special fuel taxes, Minn. Law 2005 c 151 art 8 s 3
Taconite, see TACONITE AND IRON SULFIDES TAXES
taconite and iron sulfides taxes
noncommercial production, Minn. Law 2005 c 151 art 8 s 18
taconite production taxes, Minn. Law 2005 c 151 art 5 s 6
Tax audits, criminal investigations, exceptions to notice requirements, Minn. Law 2011 c 112 art 5 s 4
Tax bills, benchmarks and critical indicators, Minn. Law 2010 c 389 art 2 s 3
Tax data
Corrections, Minn. Law 2004 c 228 art 1 s 45, 46
Income property assessment data, Minn. Law 2004 c 290 s 12, 13
Tax return data
Corrections, Minn. Law 2004 c 290 s 36
On veterans, disclosure, Minn. Law 2004 c 135
tax debts, debtor assistance orders, Minn. Law 2005 c 151 art 9 s 1
Tax expenditures
Periodic review, report about, Minn. Law 2010 c 389 art 10 s 5, 10
Reports about, property tax principles, Minn. Law 2010 c 389 art 2 s 3
Statements of intent, in bills, Minn. Law 2010 c 389 art 10 s 1
tax-forfeited land
Tax-forfeited lands, see TAX-FORFEITED LAND
Tax identification numbers, incorrect, penalty for use, Minn. Law 2008 c 154 art 11 s 7
Tax incidence report, Minn. Law 2011 1Sp c 7 art 10 s 1, 4
Tax lien search fees, Minn. Law 2009 c 101 art 2 s 72
tax liens, Minn. Law 2005 c 151 art 9 s 13
Data, tax debtor data matching, Minn. Law 2008 c 363 art 13 s 14, 17
Transcribing to county, Minn. Law 2008 c 154 art 15 s 8
tax preparers, Minn. Law 2005 c 151 art 9 s 2 to 2005 c 151 art 9 s 10, 15, 19, 2005 1Sp c 3 art 11 s 4
Conduct, Minn. Law 2009 c 88 art 12 s 1
Definitions, Minn. Law 2009 c 88 art 12 s 1
Electronic filing, Minn. Law 2010 c 215 art 12 s 29
Exclusions, Minn. Law 2009 c 88 art 12 s 1
Failure to include preparer number, Minn. Law 2008 c 154 art 11 s 10
Names, publication, Minn. Law 2009 c 88 art 11 s 3, 4
Refund anticipation loans, Minn. Law 2009 c 88 art 12 s 1
Technical corrections, Minn. Law 2010 c 382 s 56
Violators, list, publication, Minn. Law 2008 c 154 art 15 s 6
Tax return data
Biotechnology and health sciences industry building zones, Minn. Law 2007 c 129 s 54
Debt collection, Minn. Law 2007 c 129 s 53
Job opportunity building zones, Minn. Law 2007 c 129 s 54
tax shelters
abusive, promoting
false statements, Minn. Law 2005 1Sp c 3 art 8 s 5
injunctions, Minn. Law 2005 1Sp c 3 art 8 s 1
registration, Minn. Law 2005 1Sp c 3 art 8 s 2, 7
reportable transactions
disclosure, Minn. Law 2005 1Sp c 3 art 8 s 2
failure to disclosure, Minn. Law 2005 1Sp c 3 art 8 s 3, 7
understatements, Minn. Law 2005 1Sp c 3 art 8 s 8
understatements of tax liability
aiding and abetting, penalty, Minn. Law 2005 1Sp c 3 art 8 s 6
generally, Minn. Law 2005 1Sp c 3 art 8 s 4
voluntary compliance initiative, Minn. Law 2005 1Sp c 3 art 8 s 9
Tax shelters, reportable transactions, Minn. Law 2006 c 259 art 8 s 8
Taxpayer assistance
Services, grants to provide, Minn. Law 2007 c 148 art 2 s 49
Toll-free telephone lines for, Minn. Law 2007 c 148 art 2 s 48
tobacco products
Tobacco products taxes, Minn. Law 2011 1Sp c 9 art 2 s 25
Unemployment insurance taxes, see UNEMPLOYMENT INSURANCE
Violations and penalties, liability, Minn. Law 2008 c 154 art 15 s 7
Violations, penalties and interest, assessments, Minn. Law 2009 c 88 art 11 s 5
Wind energy conversion systems, Minn. Law 2011 c 112 art 3 s 2
Wind energy production taxes, Minn. Law 2007 c 146 art 1 s 20
Wind energy production taxes, distribution of revenue, Minn. Law 2009 c 88 art 2 s 12