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Office of the Revisor of Statutes

Minnesota Session Laws 2018 to 2024 Index (topics)

TAXES

Administration and compliance requirements, definitions, Minn. Law 2019 1Sp c 6 art 1 s 3, 2023 c 1 s 1

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

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

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

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

Entertainment taxes

Estate taxes, see ESTATE TAXES

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

Flight property taxes, see FLIGHT PROPERTY TAXES

Gambling, see GAMBLING TAXES

Health care gross revenues, see HEALTH CARE TAXES

Income taxes, see INCOME AND FRANCHISE TAXES

Insurance taxes, see INSURANCE TAXES

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

Lodging taxes, see LODGING 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

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

Personal property taxes

Production taxes

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

Wind energy conversion systems, Minn. Law 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

Returns, see TAX RETURNS

Sales, see SALES AND USE TAXES

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

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

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

Tax preparers, see TAX PREPARERS

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

Taxpayers

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

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

Unemployment insurance taxes, see UNEMPLOYMENT INSURANCE TAXES

Wheelage taxes, see WHEELAGE TAXES

Withholding (taxes), see WITHHOLDING (TAXES)