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, 2023 c 1 s 1

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

Metrodome, repealed, Minn. Law 2026 c 88 art 2 s 11

Target Center, repealed, Minn. Law 2026 c 88 art 2 s 11

Admissions taxes, Vikings stadium, revisor's correction, Minn. Law 2025 c 20 s 274

Agglomerating facilities taxes, see AGGLOMERATING FACILITIES TAXES

Aggregate materials taxes, revisor's correction, Minn. Law 2026 c 88 art 1 s 180

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

Cannabis and controlled substances taxes, see CANNABIS AND CONTROLLED SUBSTANCES TAXES

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

Confiscation of property, exemptions, Minn. Law 2024 c 114 art 3 s 35, 36

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

Credits

Data disclosure for, Minn. Law 2024 c 125 art 1 s 1, 2024 c 127 art 46 s 1

Exemptions, attachment, bankruptcy, garnishment, Minn. Law 2024 c 114 art 3 s 90

Outreach grants, Minn. Law 2024 c 127 art 71 s 1

Deed taxes, see DEED TAXES

Definitions

Income and franchise taxes, Minn. Law 2026 c 128 art 1 s 2

Internal Revenue Code, Minn. Law 2026 c 128 art 1 s 1, 3, 30, 31

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

Delinquent taxes

Setoffs, Minn. Law 2024 c 114 art 3 s 34

Withholding, procedures, Minn. Law 2024 c 114 art 3 s 37

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

Entertainment taxes, see under INCOME AND FRANCHISE TAXES

Estate taxes, see ESTATE TAXES

Excise taxes, see EXCISE TAXES

Extensions, agreements, Minn. Law 2023 c 64 art 15 s 6

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

Health care gross revenues, see HEALTH CARE TAXES

Income taxes, see INCOME AND FRANCHISE TAXES

Insurance taxes, see INSURANCE TAXES

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

Lawsuits, venue, Minn. Law 2026 c 128 art 11 s 6

Levies for collection or payment, exempt property, Minn. Law 2024 c 114 art 3 s 35, 36

Liquor taxes, see LIQUOR TAXES

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

Local taxes, Hermantown sales and use taxes, Minn. Law 2025 1Sp c 13 art 6 s 1, 2

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 registration taxes, see MOTOR VEHICLE REGISTRATION TAXES

Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES

Notices, see TAX NOTICES

Occupation taxes, see OCCUPATION TAXES

Payment, dissolution (businesses), priority of obligation, Minn. Law 2024 c 96 art 1 s 82

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

Penalties (monetary), certificates of rent paid, Minn. Law 2025 1Sp c 13 art 8 s 13 to 2025 1Sp c 13 art 8 s 15

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

Setoffs, Minn. Law 2024 c 114 art 3 s 34

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, 2025 1Sp c 13 art 8 s 1 to 2025 1Sp c 13 art 8 s 7, 12

Tax judgment sales, exempt property, Minn. Law 2024 c 114 art 3 s 35, 36

Tax liability, fraud, Minn. Law 2026 c 128 art 8 s 3, 5

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

Taxpayer identification numbers

Homestead determination, Minn. Law 2023 c 64 art 3 s 8 to 2023 c 64 art 3 s 14, 21

Property tax refund, Minn. Law 2023 c 64 art 7 s 1

Renters credit, Minn. Law 2023 c 64 art 7 s 2, 3, 27

Taxpayer identification numbers, homestead declarations, before 2009, repealed, Minn. Law 2026 c 88 art 1 s 226

Taxpayers

Assistance grants, Minn. Law 2024 c 127 art 71 s 1

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

Withholding (taxes), notice, Minn. Law 2024 c 114 art 3 s 37

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

Taxpayers, information about, disclosure, Minn. Law 2025 c 21 s 68, 69

Unemployment insurance taxes, see UNEMPLOYMENT INSURANCE TAXES

Wheelage taxes, see WHEELAGE TAXES

Withholding (taxes), see WITHHOLDING (TAXES)