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