REFUNDS

Employment agencies, fees, Minn. Rules 5200.0650, 5200.0690

Pharmacists and pharmacies, licensing fees, Minn. Rules 6800.1250

Private career schools, see Refunds under PRIVATE CAREER SCHOOLS

Public utilities, see PUBLIC UTILITIES

Sales and use taxes, see SALES AND USE TAXES

Tax refunds, revenue recapture hearings, Minn. Rules 1400.8505 to 1400.8612

Telephone utilities, see TELEPHONE COMPANIES

Unemployment insurance, see UNEMPLOYMENT INSURANCE

Water bank program

Change in ownership, Minn. Rules 6115.1260

Termination of agreement, Minn. Rules 6115.1270