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Office of the Revisor of Statutes

Minnesota Session Laws 2005 to 2006 Index (topics)

taxes

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

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

Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

cigarettes

Collection

Authority, Minn. Law 2006 c 259 art 8 s 5

Exempt personal property, Minn. Law 2006 c 259 art 8 s 6

compromise proposals, Minn. Law 2005 c 151 art 9 s 11, 12

Corporate franchise taxes, see INCOME AND FRANCHISE TAXES

dairy investment tax credit program, Minn. Law 2005 1Sp c 1 art 1 s 2

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

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 update, Minn. Law 2005 1Sp c 3 art 4, 2006 c 259 art 2

franchise, see INCOME AND FRANCHISE TAXES

gambling, see GAMBLING TAXES

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

gross revenues

health care

Health care provider taxes, see HEALTH CARE TAXES

income, see INCOME AND FRANCHISE TAXES

insurance, see INSURANCE TAXES

liquor taxes, see LIQUOR TAXES, Minn. Law 2005 c 151 art 8 s 15

mining, see MINERALS TAXES

mortgage registry taxes, Minn. Law 2005 c 151 art 8 s 1

motor fuel, Minn. Law 2005 c 151 art 8 s 3

personal property

production taxes

taconite, Minn. Law 2005 c 151 art 5 s 6

wind energy conversion systems, Minn. Law 2005 c 97 art 12

Property taxes, see PROPERTY TAXES

real property

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

Revenue Department powers, recodification, Minn. Law 2005 c 151 art 1, 2005 c 151 art 2

revenue recapture, Minn. Law 2005 c 151 art 9 s 14

Sales and use taxes, see SALES AND USE TAXES

sales 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 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 debts, debtor assistance orders, Minn. Law 2005 c 151 art 9 s 1

tax-forfeited land

Tax-forfeited lands, see TAX-FORFEITED LAND

tax liens, Minn. Law 2005 c 151 art 9 s 13

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

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

tobacco products