TAXES

See also TAX COURT

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

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, 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

Health care gross revenues, see HEALTH CARE TAXES

Income taxes, see INCOME AND FRANCHISE 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

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

Motor fuel taxes, see MOTOR FUEL TAXES

Motor vehicle registration, see MOTOR VEHICLE REGISTRATION TAXES

Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES

Notices, see TAX NOTICES

Occupation taxes, see OCCUPATION TAXES

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

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

Taconite taxes, see TACONITE AND IRON SULFIDES TAXES

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

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

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

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

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

Unemployment insurance taxes, see UNEMPLOYMENT INSURANCE TAXES

Wheelage taxes, see WHEELAGE TAXES

Withholding (taxes), see WITHHOLDING (TAXES)