TAXES

Abatements, requests for abatement of interest or additional tax charge, Minn. Law 2014 c 308 art 11 s 1

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

Delinquent taxes, employer-withheld amounts, electronic payments, Minn. Law 2013 c 142 art 5 s 3

Economic development incentive programs, evaluation, Minn. Law 2015 c 77 art 2 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

Flight property taxes, see FLIGHT PROPERTY TAXES

franchise, see INCOME AND FRANCHISE TAXES

gambling, see GAMBLING TAXES

Gambling taxes, see GAMBLING TAXES, Minn. Law 2015 c 21 art 1 s 65

gasoline, penalties, abatement, Minn. Law 2005 c 151 art 8 s 3

Gift taxes, see GIFT TAXES

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

Internal Revenue Code, updated, Minn. Law 2015 c 1 s 1 to 2015 c 1 s 5

June accelerated tax payments, Minn. Law 2008 c 366 art 8

Liability, assessments, deadlines, Minn. Law 2014 c 308 art 11 s 2

Liquor, see LIQUOR TAXES

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

Market value definitions, effective date, Minn. Law 2013 c 143 art 14 s 112

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, see MOTOR VEHICLE SALES TAXES

Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES

Multistate Tax Compact, repeals, Minn. Law 2013 c 143 art 13 s 24

Net proceeds taxes, see NET PROCEEDS TAXES (MINING)

Notations, electronic, Minn. Law 2008 c 238 art 3 s 2

Occupation taxes, see OCCUPATION TAXES

Overpayments, collections in excess of lawful amount, refund claims, Minn. Law 2009 c 88 art 12 s 2

Payment agreements, Minn. Law 2014 c 308 art 9 s 19

Payment, failure to pay electronically, penalty, Minn. Law 2013 c 143 art 18 s 3

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

Debit cards for, data security audit, Minn. Law 2013 c 142 art 5 s 14

Penalties, interest on, Minn. Law 2013 c 143 art 18, 5

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

Substantial understatement of liability, penalty, Minn. Law 2013 c 143 art 18 s 6

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 clearance certificates

Hearings, Minn. Law 2014 c 308 art 8 s 3, 4

Pharmacists, Minn. Law 2014 c 291 art 5 s 3

Tax data

Corrections, Minn. Law 2004 c 228 art 1 s 45, 46

Definitions, Minn. Law 2014 c 308 art 4 s 7

Disclosure, revisor's corrections, Minn. Law 2014 c 275 art 1 s 139

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

Who may inspect, Minn. Law 2014 c 308 art 4 s 8

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 identification numbers, secretary of state data, Minn. Law 2013 c 110 s 10, 11

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 liens, revisor's corrections, Minn. Law 2013 c 125 art 1 s 59

Tax notices, electronic format, Minn. Law 2013 c 143 art 18 s 2

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

Taxpayer assistance services, Minn. Law 2013 c 142 art 1 s 14

tobacco products, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Tobacco products taxes, Minn. Law 2011 1Sp c 9 art 2 s 25

Unemployment insurance taxes, see UNEMPLOYMENT INSURANCE, UNEMPLOYMENT INSURANCE TAXES

Unsession changes, Minn. Law 2014 c 308 art 9

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