TAXES

See also TAX COURT

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

Administration and compliance requirements, definitions, Minn. Law 2017 c 1 s 1, 3, 7, 8, 2019 1Sp c 6 art 1 s 3

Administration, tax system management, Minn. Law 2017 1Sp c 4 art 1 s 14, 2019 1Sp c 10 art 1 s 14

Administrative review, generally, Minn. Law 2017 1Sp c 1 art 16 s 8, 9

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

Agglomerating facilities taxes, see AGGLOMERATING FACILITIES TAXES

Appeals regarding, tax collections suspended during, Minn. Law 2017 1Sp c 1 art 16 s 5

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

Collection, suspension during appeals, Minn. Law 2017 1Sp c 1 art 16 s 5

Cost of living adjustment, determination, Minn. Law 2019 1Sp c 6 art 1 s 2, 2021 1Sp c 14 art 16 s 1

Deed taxes, see DEED TAXES

Definitions. cost of living adjustment, Minn. Law 2019 1Sp c 6 art 1 s 2

Delinquent taxes, abatement, Minn. Law 2017 1Sp c 1 art 16 s 7

Delinquent taxes, debt settlements, Minn. Law 2016 c 100 s 3, 4

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

Delinquent taxes, lottery winners, revisor's correction, Minn. Law 2019 c 50 art 1 s 88

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

Entertainment taxes, see under INCOME AND FRANCHISE TAXES

Estate taxes, see ESTATE TAXES

Excise taxes, see EXCISE TAXES

Flight property taxes, see FLIGHT PROPERTY TAXES

Forms, Revenue Department, duties, Minn. Law 2017 1Sp c 1 art 16 s 4, 29, 30, 32, 44

Gambling, see GAMBLING TAXES

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

Gift taxes, see GIFT TAXES

Health care gross revenues, see HEALTH CARE TAXES

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

Lawsuits, district court fees, Minn. Law 2017 c 95 art 4 s 1

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

Liquor, see LIQUOR TAXES

Liquor taxes, see LIQUOR TAXES

Local taxes, collection by Revenue Department, costs, Minn. Law 2021 1Sp c 14 art 14 s 4

Local taxes, special laws, Minn. Law 2017 1Sp c 1 art 19 s 1

Lodging taxes, see LODGING TAXES

Marijuana taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES

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

Mining, see MINING TAXES

Mortgage registry taxes, see MORTGAGE REGISTRY TAXES

Motor fuel, see MOTOR FUEL TAXES

Motor fuel taxes, see MOTOR FUEL TAXES

Motor vehicle registration, see MOTOR VEHICLE REGISTRATION 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)

Notices, see TAX NOTICES

Occupation taxes, see OCCUPATION TAXES

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

Payment, underpayment, erroneous refunds considered as, Minn. Law 2017 1Sp c 1 art 16 s 27

Penalties (monetary), abatement, Minn. Law 2017 1Sp c 1 art 16 s 7

Personal property taxes, see under PROPERTY TAXES

Production taxes

Solar energy, Minn. Law 2017 1Sp c 1 art 16 s 18, 2021 1Sp c 14 art 13 s 4, 5

Wind energy conversion systems, Minn. Law 2017 1Sp c 1 art 15 s 12, 13, 2017 1Sp c 1 art 16 s 17, 2021 1Sp c 14 art 13 s 3

Production taxes, distribution, Minn. Law 2019 1Sp c 6 art 4 s 22

Property, see PROPERTY TAXES

Refunds, see TAX REFUNDS

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

Returns, see TAX RETURNS

Sales, see SALES AND USE TAXES

Semitaconite taxes, see SEMITACONITE TAXES

Solid waste management taxes, see SOLID WASTE MANAGEMENT TAXES

Structured settlements, liability, transferors and transferees, Minn. Law 2022 c 62 s 27

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

Taconite, see TACONITE AND IRON SULFIDES TAXES

Taconite taxes, see TACONITE AND IRON SULFIDES TAXES

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

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

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

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

Tax expenditures, Minn. Law 2021 1Sp c 14 art 11 s 2, 4, 14 to 16

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

Tax liability, successor liability of businesses, Minn. Law 2019 1Sp c 6 art 11 s 2

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

Tax notices, assessments, determinations, or orders, Minn. Law 2017 1Sp c 1 art 16 s 6

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

Tax preparers, see TAX PREPARERS

Tax shelters, revisor's corrections, Minn. Law 2017 c 40 art 1 s 98, 99

Taxpayer assistance grants, Minn. Law 2019 1Sp c 6 art 11 s 18

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

Taxpayers

Confession of judgment, Minn. Law 2017 1Sp c 1 art 2 s 24

Financial literacy counseling, Minn. Law 2017 1Sp c 1 art 2 s 24

Unauthorized diversion programs, challenges, Minn. Law 2017 1Sp c 1 art 4 s 18

Taxpayers, assistance grants, Minn. Law 2021 1Sp c 12 art 2 s 18

Tobacco products, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Unemployment insurance taxes, see UNEMPLOYMENT INSURANCE, UNEMPLOYMENT INSURANCE TAXES

Unsession changes, Minn. Law 2014 c 308 art 9

Wheelage taxes, see WHEELAGE TAXES

Withholding (taxes), see WITHHOLDING (TAXES)