TAXES

Accelerated tax payments, Minn. Law 2008 c 366 art 8

Admissions taxes, Minn. Law 2012 c 299 art 1 s 23

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, MINING 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-related activities, state contracts for, Minn. Law 2011 c 112 art 11 s 1

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