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Minnesota Legislature

Office of the Revisor of Statutes

2019 Minnesota Statutes Index (topics)

REVENUE DEPARTMENT

Administrative services, to licensing boards, Minn. Statutes 2019 214.04

Agglomerating facilities taxes, Minn. Statutes 2019 298.392, 2019 298.395, 2019 298.396

Agricultural and economic development account, Minn. Statutes 2019 41A.06

Agricultural homestead property, first tier valuation limit, Minn. Statutes 2019 273.11

Aircraft

Aircraft dealers, commercial use permits, fees, Minn. Statutes 2019 360.654

Airline companies, election of taxation, Minn. Statutes 2019 360.521

Flight property taxes, commissioner filed reports, notice of net tax capacity, Minn. Statutes 2019 270.072

Quiet aircraft, Minn. Statutes 2019 270.074

Sales and use taxes, Minn. Statutes 2019 297A.82, 2019 360.595

Alcoholic beverages

Alcoholic beverage laws, enforcement, Minn. Statutes 2019 299A.02

Liquor taxes, see same under this topic

Manufacturer's warehouse permit holders, reports, Minn. Statutes 2019 340A.3055

All-terrain vehicles, sales and use tax collection, Minn. Statutes 2019 84.922

Appeal and equalization boards

Generally, Minn. Statutes 2019 274.01

Handbook, Minn. Statutes 2019 274.014

Meetings, record, Minn. Statutes 2019 274.14

Appeals to, generally

Appeal and equalization boards, Minn. Statutes 2019 274.135

Determination, binding status, Minn. Statutes 2019 271.12

Tax Court, see Appeals to under TAX COURT

Appointments by, generally, Minn. Statutes 2019 270C.02

Appraisers

Real estate appraisal law, exemption, Minn. Statutes 2019 82B.035

Senior appraisers, Minn. Statutes 2019 270C.98

Appropriations to

Agricultural homestead market value credit, Minn. Statutes 2019 273.1384

Amortization state aid, local relief associations, Minn. Statutes 2019 69.021, 2019 423A.02

Aquatic invasive species prevention aid, Minn. Statutes 2019 477A.19

Assessors Board, Minn. Statutes 2019 270.45

Bloomington loan repayment exemption, Minn. Statutes 2019 473F.08

Border city zones, funding for tax credits, Minn. Statutes 2019 469.171, 2019 469.1734, 2019 469.1735

Cigarette and tobacco products taxes, administrative expenses, Minn. Statutes 2019 297F.02

Cigarette tax stamps, Minn. Statutes 2019 297F.08

Conditional use deed revolving fund, Minn. Statutes 2019 282.01

Debt collection costs, refunds, Minn. Statutes 2019 16D.11

Debt service aid, Minneapolis, Minn. Statutes 2019 477A.085

Delinquent taxes, collection costs, Minn. Statutes 2019 270C.16

Disparity reduction aid, Minn. Statutes 2019 273.1398

Fire or police state aid, Minn. Statutes 2019 69.031, 2019 423A.022

Fire state aid, Minn. Statutes 2019 477B.04

Gambling tax refunds and credits, Minn. Statutes 2019 297E.02

Health care access fund, insurance tax revenues, Minn. Statutes 2019 297I.05

Health care taxes, Minn. Statutes 2019 295.58

Income and franchise tax refunds, Minn. Statutes 2019 290.0671, 2019 290.0674

Insurance taxes, refunds, Minn. Statutes 2019 297I.60

Job opportunity building zones, credits exceeding income tax liability, Minn. Statutes 2019 469.318

Levied and redeemed property refund account, Minn. Statutes 2019 270C.711

Liquor taxes, Minn. Statutes 2019 297G.02, 2019 297G.12

Local government aid, Minn. Statutes 2019 477A.03

Local performance measurement program participants, Minn. Statutes 2019 6.91

Local sales taxes, assessment, Minn. Statutes 2019 270C.14

Military service credit (income taxes) refunds, Minn. Statutes 2019 290.0677

Minneapolis debt service aid, Minn. Statutes 2019 477A.085

Minnesota conservation fund, Minn. Statutes 2019 40A.151

Motor fuels taxes, enforcement of law, Minn. Statutes 2019 296A.23

Motor vehicle sales taxes, refunds, Minn. Statutes 2019 297B.031

Out-of-home placements, Indian children, aid, Minn. Statutes 2019 477A.0126

Police state aid, Minn. Statutes 2019 477C.04

Political contribution refunds, Minn. Statutes 2019 290.06

Prepaid wireless E911 fee, Minn. Statutes 2019 403.162

Production property transition aid, Minn. Statutes 2019 477A.18

Property tax refunds, Minn. Statutes 2019 290A.23, 2019 290A.25

Property tax relief, Minn. Statutes 2019 273.1391

Property tax relief for destroyed property, Minn. Statutes 2019 273.1233, 2019 273.1234, 2019 273.1235

Property valuation notices, costs, Minn. Statutes 2019 273.121

Public Employees Retirement Association employer contribution rate increase, Minn. Statutes 2019 273.1385

Rebate checks, lapsed, reissuance, Minn. Statutes 2019 270C.347

Revenue estimate preparation, Minn. Statutes 2019 270C.991

Revenue recapture, administration, Minn. Statutes 2019 270A.07

Riparian protection aid, Minn. Statutes 2019 477A.22

Sales and use tax refunds, Minn. Statutes 2019 297A.75

Senior citizens' property tax deferral program, Minn. Statutes 2019 290B.09

Services and recovery special revenue fund, Minn. Statutes 2019 270C.15

State agency fees collected from Indian tribes, Minn. Statutes 2019 270C.19

Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2019 290C.08

Taconite state aid, Minn. Statutes 2019 298.285

Tax debtor data matches, Minn. Statutes 2019 13B.07

Tax liens, recording fees, Minn. Statutes 2019 270C.63

Tax payments using financial transaction cards, fees, Minn. Statutes 2019 270C.425

Tax refunds, Minn. Statutes 2019 270C.19, 2019 289A.50

Tax revenues, counties with Indian gaming casinos, revenue-sharing, Minn. Statutes 2019 270C.19

Tobacco appropriation bond proceeds, Minn. Statutes 2019 16A.99

Unpaid taxes, acquisition of seized property, Minn. Statutes 2019 270C.711

Utility valuation transition aid, Minn. Statutes 2019 477A.16

Volunteer firefighter relief associations, supplemental benefits, reimbursement, Minn. Statutes 2019 424A.10

Aquatic invasive species prevention aid, certifying, Minn. Statutes 2019 477A.19

Assessment/sales ratio studies

Adjusted net tax capacity, Minn. Statutes 2019 273.1325

Equalization boards, use, Minn. Statutes 2019 270.12

Evidence, Minn. Statutes 2019 271.06, 2019 271.21, 2019 278.05

Local government aid, Minn. Statutes 2019 477A.011

Market values, net tax capacities, determination, Minn. Statutes 2019 273.11

Methodology, Minn. Statutes 2019 270.12

Metropolitan area municipalities, Minn. Statutes 2019 473F.02

Property taxes, Minn. Statutes 2019 278.05

Residential property, separation by market value categories, Minn. Statutes 2019 270.12

Sales prices, discounting for financing terms, Minn. Statutes 2019 270.12

Tax relief area revenue distribution, Minn. Statutes 2019 276A.01

Assessors Board, Minn. Statutes 2019 270.41

Assessors

Accreditation, Minn. Statutes 2019 270C.9901

Appointment, Minn. Statutes 2019 270C.94

City or town assessors, Minn. Statutes 2019 270C.99, 2019 273.05

County assessors, Minn. Statutes 2019 273.061

Courses of study, Minn. Statutes 2019 273.0755

Joint town and city debt, Minn. Statutes 2019 475.68

Licenses, Minn. Statutes 2019 270.48

Local assessors, complaints against, Minn. Statutes 2019 273.0645

Manual, Minn. Statutes 2019 270C.87

Special assessors, Minn. Statutes 2019 270C.95

Attorney general's opinions, requests, Minn. Statutes 2019 270C.09

Audits and examinations

Examiners, duties, Minn. Statutes 2019 270C.02, 2019 270C.31, 2019 270C.32

Taxpayer interviews, Minn. Statutes 2019 270C.285

Taxpayers' rights, Minn. Statutes 2019 270C.28

Beginning farmer tax credits, duties, Minn. Statutes 2019 41B.0391, 2019 290.06

Boats and boating, watercraft purchaser, sales and use tax, Minn. Statutes 2019 86B.401

Border city zones, duties regarding, Minn. Statutes 2019 469.169 to 2019 469.173, 2019 469.1734, 2019 469.1735

Boundary adjustment orders, community-based comprehensive municipal plans, Minn. Statutes 2019 462.3535

Budget, operating budget, payments from, Minn. Statutes 2019 270C.728

Bulletins, tax information, Minn. Statutes 2019 14.03, 2019 270C.07, 2019 273.11

Candidates for public office, public subsidy agreements, notices of, Minn. Statutes 2019 10A.322

Capital improvement bonds, ballot questions, Minn. Statutes 2019 475.521

Carriers, cigarettes and tobacco products, reports, Minn. Statutes 2019 297F.11

Child support, Minn. Statutes 2019 16D.04, 2019 16D.05

Cigarettes and tobacco products

Carriers, shipment reports, Minn. Statutes 2019 297F.11

Fire safety certification, inspections, Minn. Statutes 2019 299F.855

Licensee information, Minn. Statutes 2019 461.12

Out-of-state retailers, registration and reports, Minn. Statutes 2019 297F.031, 2019 297F.09

Taxes, Minn. Statutes 2019 297F.01 to 2019 297F.25

Weighted average retail price, inflation adjustments, Minn. Statutes 2019 297F.01

Commissioner's orders, generally

Copies, orders appealed from, return, Minn. Statutes 2019 271.06

Effective date, Minn. Statutes 2019 271.12

Flight property taxes, Minn. Statutes 2019 270.076

Injunctions, Minn. Statutes 2019 271.12

Orders of assessment, Minn. Statutes 2019 270C.33

Prima facie valid, Minn. Statutes 2019 271.06

Property tax reductions, Minn. Statutes 2019 270C.88

Supreme court decision in lieu of, Minn. Statutes 2019 271.09

Writing, Minn. Statutes 2019 270C.33

Commissioner

Appointment, Minn. Statutes 2019 15.06, 2019 270C.02

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2019 15A.082

Expense allowance, Minn. Statutes 2019 15A.081

Governor's recommendation, Minn. Statutes 2019 15A.0815

Increases or decreases, Minn. Statutes 2019 15A.0815

Salary range, Minn. Statutes 2019 15A.01, 2019 15A.0815, 2019 15A.13

Duties

Generally, Minn. Statutes 2019 15.06

Tax-forfeited land sales, Minn. Statutes 2019 282.01

Generally, Minn. Statutes 2019 270C.02

Memberships

Productivity Loan Committee, Minn. Statutes 2019 16B.87

Tobacco Securitization Authority, Minn. Statutes 2019 16A.98

Orders, see Commissioner's orders, generally under this topic

Retirement, Minn. Statutes 2019 352D.02, 2019 353.01

Signatures, Minn. Statutes 2019 8.30, 2019 270C.02, 2019 270C.33

Term, Minn. Statutes 2019 15.06

Confession of judgment, determination of interest rate, Minn. Statutes 2019 279.37

Conservation tax credit, lost revenues, review, Minn. Statutes 2019 273.119

Contamination taxes, duties regarding, Minn. Statutes 2019 270.96

Contractors, ronresidents, surety payments, Minn. Statutes 2019 290.9705

Cost of living adjustment, determination, Minn. Statutes 2019 270C.22

Created, Minn. Statutes 2019 270C.02

Criminal investigation unit, Minn. Statutes 2019 270C.05

Criminal justice information system, access, Minn. Statutes 2019 270C.05

Data, see Revenue Department under GOVERNMENT DATA

Debt collection, see DEBTS TO STATE, COLLECTION

Deed taxes, duties regarding, Minn. Statutes 2019 287.29, 2019 287.37

Definitions

Cost of living adjustment, Minn. Statutes 2019 270C.22

Generally, Minn. Statutes 2019 270C.01

Delinquent taxes, collection, Minn. Statutes 2019 270C.16

Department of state, designation, Minn. Statutes 2019 15.01

Depositions, authority to take, Minn. Statutes 2019 270C.02, 2019 270C.31

Deputy commissioner, appointment, Minn. Statutes 2019 270C.02

Destination medical center, local match determination, Minn. Statutes 2019 469.47

Discovery, Minn. Statutes 2019 270B.16

Disparity reduction aid, calculation, Minn. Statutes 2019 273.1398

Dry cleaner environmental response and reimbursement, duties, Minn. Statutes 2019 115B.48 to 2019 115B.492

Duties and powers, generally

Generally, Minn. Statutes 2019 270C.03

State Board of Equalization, see APPEAL AND EQUALIZATION BOARDS

Transfer of duties and functions, Liquor Control Department, Minn. Statutes 2019 340A.201

Emergency medical services districts, taxes, duties regarding, Minn. Statutes 2019 144F.01

Employees

Advice given, erroneous, appeal of tax penalties, Minn. Statutes 2019 270C.34

Alcoholic beverage violations, discharge, Minn. Statutes 2019 299A.02

Appraisers, Minn. Statutes 2019 82B.035, 2019 270C.98

Evaluation, basis, Minn. Statutes 2019 270C.105

Former employees, representation of taxpayers, Minn. Statutes 2019 270C.10

Generally, Minn. Statutes 2019 270C.02

Harassment, Minn. Statutes 2019 270B.14

Obstructing performance of duties, criminal penalties, Minn. Statutes 2019 609.50

Probationary employees, termination, Minn. Statutes 2019 43A.16

Regional representatives, Minn. Statutes 2019 270C.98

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2019 352D.02

Seasonal employees, Minn. Statutes 2019 43A.15

State agency debt, case reviewer, Minn. Statutes 2019 16D.10

Unclassified positions, Minn. Statutes 2019 43A.08

Enforcement of law

Generally, Minn. Statutes 2019 270C.03, 2019 270C.04

Taxpayers' rights and procedures, Minn. Statutes 2019 270C.28

Entertainment taxes, Minn. Statutes 2019 290.9201

Environmental response costs, state aid reduction, Minn. Statutes 2019 115B.41

Estate taxes, see ESTATE TAXES

Examinations, see Audits and examinations under this topic

Examiners

Appointment, Minn. Statutes 2019 270.83, 2019 270C.02

Compensation and salaries, Minn. Statutes 2019 270C.02

Powers, Minn. Statutes 2019 270C.02, 2019 270C.31, 2019 270C.32

Public Safety Department, agent for Revenue Department, Minn. Statutes 2019 297B.11

Railroad companies, power to examine, Minn. Statutes 2019 270.83

Federal health insurance credit, duties regarding, Minn. Statutes 2019 256.362

Fees, generally, claims due state, compromise and settlement, Minn. Statutes 2019 8.30

Filing officers, Minn. Statutes 2019 270C.02

Fire state aid, see State aid to local governments under this topic

Flight property taxes, Minn. Statutes 2019 270.071 to 2019 270.079

Foreign corporations, Minn. Statutes 2019 270C.721, 2019 303.17

Funds and accounts

Conditional use deed revolving fund, Minn. Statutes 2019 282.01

Deposits to, Minn. Statutes 2019 297F.21, 2019 349.2125

Levied and redeemed property refund account, Minn. Statutes 2019 270C.711

Revenue recapture revolving fund, Minn. Statutes 2019 270A.07, 2019 270C.41

Service and recovery special revenue fund, Minn. Statutes 2019 270C.15

Gambling

Gambling equipment, Minn. Statutes 2019 349.162

Gambling organizations, Minn. Statutes 2019 349.16, 2019 349.165

Gambling taxes, Minn. Statutes 2019 297E.02 to 2019 297E.17

Indian gaming casinos, Minn. Statutes 2019 270C.19

Reports about, Minn. Statutes 2019 349.19

Gasoline and petroleum products taxes, Minn. Statutes 2019 296A.02, 2019 296A.24

General education referendum levy, duties, Minn. Statutes 2019 126C.17

Generally, Minn. Statutes 2019 270C.02

Gross revenues taxes, health care taxes, Minn. Statutes 2019 295.53, 2019 295.55

Health care taxes, Minn. Statutes 2019 295.53, 2019 295.55

Housing improvement areas, Minn. Statutes 2019 428A.13

Income and franchise taxes

Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2019 290.07

Allocation of income, Minn. Statutes 2019 290.17, 2019 290.20

Alternative minimum tax exemption, inflation adjustments, Minn. Statutes 2019 290.091

Common trust funds, income, Minn. Statutes 2019 289A.12

Corporate franchise taxes, fees, returns, Minn. Statutes 2019 290.0922

Corporations, Minn. Statutes 2019 290.34, 2019 290.371

Delinquent taxes, Minn. Statutes 2019 290.48

Dependent care credit, refunds, Minn. Statutes 2019 290.067

Depletion allowance, apportionment, Minn. Statutes 2019 290.0134

Education credit refunds, assignment, Minn. Statutes 2019 290.0679

Educational institutions, conveyances to, income, Minn. Statutes 2019 293.04 to 2019 293.07, 2019 293.10, 2019 293.11, 2019 293.13

Employers, deductions for health insurance contributions, Minn. Statutes 2019 62A.29

Entertainment taxes, Minn. Statutes 2019 290.9201

Exemptions, entities claiming, investigations, Minn. Statutes 2019 290.05

Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2019 290.30

Generally, Minn. Statutes 2019 290.01 to 2019 290.9742

Investment companies, Minn. Statutes 2019 290.36

Marriage penalty credit, tax tables, Minn. Statutes 2019 290.0675

Net operating loss deduction, Minn. Statutes 2019 290.095

Nongame wildlife checkoff, Minn. Statutes 2019 290.431, 2019 290.432

Reciprocity agreements, Minn. Statutes 2019 290.081

Refunds

Appropriations, Minn. Statutes 2019 290.0671, 2019 290.0674

Political contribution refunds, Minn. Statutes 2019 290.06

Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2019 290C.08

Returns, records and record keeping, Minn. Statutes 2019 270C.20

Social Security benefits, subtractions from federal taxable income, adjustments, Minn. Statutes 2019 290.0132

Stillborn child credit, refunds, Minn. Statutes 2019 290.0685

Tax arbitration boards, appointment, Minn. Statutes 2019 290.081

Tax notices, Minn. Statutes 2019 270C.36, 2019 290.48, 2019 290.92

Tax returns, disclosure, Minn. Statutes 2019 270B.131

Taxpayers, dissolution of marriage, Minn. Statutes 2019 289A.31

Third-party bulk filers, Minn. Statutes 2019 290.92

Withholding, Minn. Statutes 2019 290.923

Withholding (taxes), Minn. Statutes 2019 270C.66, 2019 270C.69, 2019 290.92

Workers' compensation reports, use, Minn. Statutes 2019 176.231

Independent contractors, tax return data, access to, safeguarding, Minn. Statutes 2019 270B.13

Indians, state and tribal sales, use, and excise taxes, Minn. Statutes 2019 270C.19

Industrial facilities, closings, layoffs, or relocation, Minn. Statutes 2019 116L.976

Information exchanges

MinnesotaCare applicants, Minn. Statutes 2019 256L.05

Tax data, Minn. Statutes 2019 270B.14

Insurance taxes, see INSURANCE TAXES

Interrogatories, nonprofit corporations, Minn. Statutes 2019 317A.751

Investigations

Criminal investigation unit, Minn. Statutes 2019 270C.05

Tax violations, criminal investigations, classification, disclosure, Minn. Statutes 2019 270B.02, 2019 270B.03

Taxes, Minn. Statutes 2019 270C.055

Taxpayers, Minn. Statutes 2019 270C.31

Job opportunity building zones (JOBZ)

Certification of continuing eligibility, Minn. Statutes 2019 469.3193

Designation, Minn. Statutes 2019 469.314

Inflation adjustments, Minn. Statutes 2019 469.318

Repayments of benefits, Minn. Statutes 2019 469.319

Tax return information, Minn. Statutes 2019 469.3201

Land exchanges, class B, Minn. Statutes 2019 94.344

Lawsuits, taxes, Minn. Statutes 2019 270C.61, 2019 270C.728, 2019 271.12

Letters of administration, application rights, Minn. Statutes 2019 291.21

Levies by IRS against state tax refunds, Minn. Statutes 2019 270C.41

Licensing boards, duties regarding, Minn. Statutes 2019 214.04, 2019 214.16

Limited liability companies, Minn. Statutes 2019 270C.721

Limited partnerships, foreign limited partnerships, dissolution, Minn. Statutes 2019 321.0906

Liquefied petroleum gas sales, fees, Minn. Statutes 2019 239.785

Liquor taxes

Generally, Minn. Statutes 2019 297G.01 to 2019 297G.22

Liquor license applicants, unpaid state or local taxes or assessments, liability, Minn. Statutes 2019 270B.07

Local assessment practices, review, Minn. Statutes 2019 273.0645

Local government aid

Calculation and payment, Minn. Statutes 2019 477A.011 to 2019 477A.15

Disparity reduction aid, Minn. Statutes 2019 275.08

Riparian protection aid, Minn. Statutes 2019 477A.21

Local government revenue forecasts, Minn. Statutes 2019 16A.103

Local governments, taxes, collection, Minn. Statutes 2019 270C.17

Local relief associations, see Retirement plans under this topic

Lottery prizes, withholding from, Minn. Statutes 2019 349A.08

Marijuana and controlled substances taxes, duties, Minn. Statutes 2019 297D.02 to 2019 297D.13

Metropolitan areas, revenue distribution, Minn. Statutes 2019 473F.02, 2019 473F.07, 2019 473F.10, 2019 473F.13

Metropolitan Council

Highway project taxes, Minn. Statutes 2019 473.167

Levy limits, Minn. Statutes 2019 473.249

Transit taxes, levy limits, Minn. Statutes 2019 473.446

Metropolitan Mosquito Control Commission, Minn. Statutes 2019 473.711

Metropolitan solid waste landfill fees, Minn. Statutes 2019 473.843

Minerals taxes

Agglomerating facilities, Minn. Statutes 2019 298.392, 2019 298.395, 2019 298.396

Gross proceeds, metal and mineral product sales, Minn. Statutes 2019 298.016

Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2019 298.405

Mineral rights owners, filings, Minn. Statutes 2019 298.48

Semitaconite taxes, Minn. Statutes 2019 298.38, 2019 298.39

Taconite and iron sulfides taxes, Minn. Statutes 2019 126C.48, 2019 126C.65, 2019 298.24, 2019 298.27, 2019 298.28

Taconite municipal aid, Minn. Statutes 2019 298.282, 2019 298.283

Taconite state aid, Minn. Statutes 2019 298.285

Unmined ore, notice about, Minn. Statutes 2019 298.47

Minnesota college savings plan, Minn. Statutes 2019 136G.11, 2019 290.0132, 2019 290.06

MinnesotaCare, Minn. Statutes 2019 256L.05

Mission of department, Minn. Statutes 2019 270C.03

Mortgage foreclosure sales and, Minn. Statutes 2019 580.15

Mortgage registry taxes, Minn. Statutes 2019 287.12, 2019 287.37

Motor carrier inspections, Minn. Statutes 2019 221.221

Motor fuel taxes, see MOTOR FUEL TAXES

Motor vehicle sales taxes

Collections, reporting, Minn. Statutes 2019 297A.991

Motor carriers, interstate, as retailers, Minn. Statutes 2019 297A.90, 2019 297A.91

Refund applications, forms, Minn. Statutes 2019 297B.031

Registrar as agent, Minn. Statutes 2019 297B.11

Motor vehicles owned by, Minn. Statutes 2019 168.012

Motor vehicles

Criminal investigators, marking, Minn. Statutes 2019 16B.54

Unmarked motor vehicles, Minn. Statutes 2019 168.012, 2019 270C.03

Multistate Tax Commission, Minn. Statutes 2019 290.172

Nonprofit corporations, dissolution, Minn. Statutes 2019 317A.823

Nonresidents, contractors, surety payments, Minn. Statutes 2019 290.9705

Nonsettlement cigarettes fee, Minn. Statutes 2019 297F.24

Oaths and affirmations, authority to administer, generally, Minn. Statutes 2019 270C.02, 2019 270C.31

Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2019 270C.52

Offices, equipment, and supplies, Minn. Statutes 2019 270C.02

Partnerships, foreign, certificates of authority, Minn. Statutes 2019 270C.721

Party to suits, Tax Court, Small Claims Division, Minn. Statutes 2019 271.21

Payments by, witnesses, Minn. Statutes 2019 270C.31

Personal property taxes

Assessment or equalization, commissioner's orders, Minn. Statutes 2019 270C.924, 2019 270C.926

Listing, Minn. Statutes 2019 273.48

Manufactured homes, delinquent taxes, Minn. Statutes 2019 277.17

Tax assessments, Minn. Statutes 2019 273.33, 2019 273.37, 2019 273.43

Utilities, Minn. Statutes 2019 273.371, 2019 273.372, 2019 273.88

Petroleum products

Bulk purchasers, licenses, Minn. Statutes 2019 296A.05

Cancellation or nonrenewal of licenses, Minn. Statutes 2019 296A.061

Distributors, licenses, Minn. Statutes 2019 296A.03

Inspections, Minn. Statutes 2019 239.101

Licenses, revocations, suspensions, Minn. Statutes 2019 296A.06

Special fuel dealers, licenses, Minn. Statutes 2019 296A.04

Taxes, see MOTOR FUEL TAXES

Petroleum tank release cleanup, fees, Minn. Statutes 2019 115C.08

Police and fire state aid, see State aid to local governments under this topic

Police and firefighter relief associations, financial compliance reports, Minn. Statutes 2019 6.495

Political contribution refunds, reports, Minn. Statutes 2019 290.06

Property Tax Division, Minn. Statutes 2019 270C.98

Property tax refunds

Appropriations, Minn. Statutes 2019 290A.23, 2019 290A.25

Certificates of rent paid, Minn. Statutes 2019 290A.19

Determinations by, Minn. Statutes 2019 290A.03

Payments, Minn. Statutes 2019 290A.07, 2019 290A.09

Rulemaking, Minn. Statutes 2019 290A.20

Statements, Minn. Statutes 2019 290A.14

Tax tables, Minn. Statutes 2019 290A.04

Workers' compensation reports, use, Minn. Statutes 2019 176.231

Property taxes

Abatements, notice, Minn. Statutes 2019 375.192

Adjusted net tax capacity, Minn. Statutes 2019 273.1325

Agricultural Property Tax Law, deferment applications, Minn. Statutes 2019 273.111

Appeal and equalization boards, Minn. Statutes 2019 274.01, 2019 274.14

Appeals, Minn. Statutes 2019 270C.925

Assessment or equalization hearings, request for, Minn. Statutes 2019 270C.922

Biennial report, Minn. Statutes 2019 270C.13

Certificates of real estate value, Minn. Statutes 2019 272.115

Certificates of rent paid, Minn. Statutes 2019 290A.19

Classification of property, changes, Minn. Statutes 2019 273.17

Complaints, investigations, Minn. Statutes 2019 270C.92

Congressional Medal of Honor recipients, Minn. Statutes 2019 273.118

Data, tax administration purposes, Minn. Statutes 2019 272.115

Delinquent taxes, Minn. Statutes 2019 279.06, 2019 279.34

Duties and powers generally, Minn. Statutes 2019 270C.85

Electric generating facilities, efficiency increases, electronic notification, Minn. Statutes 2019 272.0211

Equalization hearings, Minn. Statutes 2019 270C.921

Equalization of public utility structures, Minn. Statutes 2019 273.88

Excess levies, appeals, Minn. Statutes 2019 275.065

Exemptions, Minn. Statutes 2019 272.025

Homesteads, Minn. Statutes 2019 273.124, 2019 273.1315

Iron ore, value, Minn. Statutes 2019 273.1104

Local government levies, Minn. Statutes 2019 275.07, 2019 275.62, 2019 275.74

Meetings, Minn. Statutes 2019 384.06

Natural resource lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2019 273.13

Net tax capacity hearings, Minn. Statutes 2019 270C.921 to 2019 270C.924

New counties, market value assessment, Minn. Statutes 2019 370.01

Open Space Property Tax Law, deferment applications, Minn. Statutes 2019 273.112

Personal property taxes, see same under this topic

Pollution control or abatement equipment or devices, tax exemption, electronic notification, Minn. Statutes 2019 272.02

Property tax relief, taconite and iron ore areas, Minn. Statutes 2019 273.135, 2019 273.136

Property valuation notices, Minn. Statutes 2019 273.121

Railroad operating property, Minn. Statutes 2019 270.81 to 2019 270.87, 2019 272.20

Real estate tax judgment sales, Minn. Statutes 2019 280.001 to 2019 280.43

Real estate tax judgment sales redemption, Minn. Statutes 2019 281.01 to 2019 281.40

Real property owners, disability status certification, Minn. Statutes 2019 273.13

Refunds, see Property tax refunds under this topic

Regional public library systems, levies, Minn. Statutes 2019 134.342

Reports of certified levies, Minn. Statutes 2019 275.07

Revenues, transfer to, Minn. Statutes 2019 276.112

School district payments, certifying, Minn. Statutes 2019 273.1392

School district property taxes, see same under this topic

School districts, rate conversion, Minn. Statutes 2019 273.1102

Solar energy, Minn. Statutes 2019 272.0295

State aid to local governments, duties regarding, solid waste disposal facility contingency action costs, Minn. Statutes 2019 116.07

State elections campaign account, certifications, Minn. Statutes 2019 10A.31, 2019 10A.321

State general tax, levy rate, Minn. Statutes 2019 275.025

Statements, forms, Minn. Statutes 2019 276.04

Tax assessments, Minn. Statutes 2019 274.09, 2019 274.13, 2019 274.16

Tax increment financing districts, taxable parcels, reduction in market value, Minn. Statutes 2019 272.71

Wind energy conversion systems, Minn. Statutes 2019 272.028, 2019 272.029

Public campground leasing rules, approval, Minn. Statutes 2019 92.46

Public safety radio communication system, reports, Minn. Statutes 2019 373.47

Public utilities, property taxes, Minn. Statutes 2019 216B.1646, 2019 273.88

Railroad operating property, Minn. Statutes 2019 270.81 to 2019 270.87, 2019 272.20

Railroads, Minn. Statutes 2019 273.372

Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION

Real estate tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Reciprocal agreements, Treasury Department (U.S.), Minn. Statutes 2019 16D.18, 2019 270C.41

Records and record keeping, generally

Commissioner's orders, Minn. Statutes 2019 270C.33

Copies, certification, Minn. Statutes 2019 270C.02

Filing officers, authorization, Minn. Statutes 2019 270C.02

Red Lake Game Preserve, duties regarding, Minn. Statutes 2019 282.221

Regional public library systems, levies, Minn. Statutes 2019 134.342

Reports given

Adjusted net tax capacity, Minn. Statutes 2019 273.1325

Agricultural homesteads, valuation, Minn. Statutes 2019 273.1108

Aviation taxes, Minn. Statutes 2019 360.675

Bills (legislative), tax incidence impact analysis, Minn. Statutes 2019 270C.13

Business corporations, tax return information, Minn. Statutes 2019 302A.821

Delinquent taxes, collection, Minn. Statutes 2019 270C.16

Excise taxes, biennial report, Minn. Statutes 2019 270C.13

Impact analysis report, state aid to local governments, Minn. Statutes 2019 465.82

Income and franchise taxes, Minn. Statutes 2019 270C.13, 2019 290.081

Legislative bills, revenue estimates, Minn. Statutes 2019 270C.11, 2019 270C.991

Levied and redeemed property refund account, Minn. Statutes 2019 270C.711

Local government revenue forecasts, Minn. Statutes 2019 16A.103

Metropolitan area municipalities, market value, Minn. Statutes 2019 473F.02

Motor vehicle sales taxes, government revenues, Minn. Statutes 2019 297A.991

Net tax capacity, proceedings to change, Minn. Statutes 2019 270C.91

Political contribution refunds, Minn. Statutes 2019 290.06

Property taxes, biennial report, Minn. Statutes 2019 270C.13

Sales and use taxes, Minn. Statutes 2019 270C.13, 2019 297A.991

Small wineries, tax credits, Minn. Statutes 2019 297G.03

Solid waste management taxes, revenues, Minn. Statutes 2019 297H.13

Taconite and iron sulfides taxes, estimated distribution, Minn. Statutes 2019 298.28

Tax expenditure budget, Minn. Statutes 2019 270C.11

Tax incidence reports, Minn. Statutes 2019 270C.13

Tax payments by financial transaction card, Minn. Statutes 2019 270C.425

Taxable property, Minn. Statutes 2019 270C.85

Utilities, personal property tax reports, Minn. Statutes 2019 273.371

Research Division, Minn. Statutes 2019 270C.12

Restitution debt, Minn. Statutes 2019 611A.04

Retirement plans

Police and firefighter relief associations, financial compliance reports, Minn. Statutes 2019 6.495

Public retirement plans, employee contribution pick ups, Minn. Statutes 2019 356.62

Volunteer firefighter relief associations, Minn. Statutes 2019 424B.02, 2019 424B.08, 2019 424B.20

Revenue laws, administration, Minn. Statutes 2019 270C.02, 2019 270C.03

Revenue notices, Minn. Statutes 2019 270C.07

Revenue recapture

Generally, Minn. Statutes 2019 270A.01 to 2019 270A.12

Restitution debt, Minn. Statutes 2019 611A.04

Rulemaking authority

Agglomerating facilities, Minn. Statutes 2019 298.392

Agglomerating facilities taxes, reporting, Minn. Statutes 2019 298.395

Aircraft, Minn. Statutes 2019 270.074, 2019 360.595

Certificates of real estate value, Minn. Statutes 2019 272.115

Cigarette and tobacco products taxes, Minn. Statutes 2019 297F.02

Cigarette taxes, Minn. Statutes 2019 297F.06, 2019 297F.08

Classification of property, Minn. Statutes 2019 273.125

Common carriers, registration as retail dealers, Minn. Statutes 2019 297A.90

Dry cleaning facilities, use fees, returns, Minn. Statutes 2019 115B.491

Exemptions, Minn. Statutes 2019 14.03

Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2019 290.30

Fire state aid, Minn. Statutes 2019 69.011, 2019 69.021

Flight property taxes, federal law, conformity, Minn. Statutes 2019 270.078

Health care taxes, Minn. Statutes 2019 295.57

Income and franchise taxes

Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2019 290.07

Depletion allowance, apportionment, Minn. Statutes 2019 290.0134

Estimated payments, Minn. Statutes 2019 289A.26

Net operating loss deduction, Minn. Statutes 2019 290.095

Payments, due dates, Minn. Statutes 2019 289A.20

Liquor taxes, Minn. Statutes 2019 297G.03, 2019 297G.12

Manufactured homes, classification of property, Minn. Statutes 2019 273.125

Marijuana and controlled substances taxes, Minn. Statutes 2019 297D.03

Metropolitan solid waste landfill fees, Minn. Statutes 2019 473.843

Motor vehicle sales taxes, Minn. Statutes 2019 297A.90, 2019 297B.11

Open Space Property Tax Law, valuation and deferment eligibility guidelines, Minn. Statutes 2019 273.112

Petroleum products, distribution, sale, or use, Minn. Statutes 2019 296A.02

Property taxes, refunds, Minn. Statutes 2019 290A.20

Quiet aircraft, Minn. Statutes 2019 270.074

Railroad companies, operating property, valuation, Minn. Statutes 2019 270.84, 2019 270.86

Revenue recapture, Minn. Statutes 2019 270A.04, 2019 270A.12

Sales and use taxes, Minn. Statutes 2019 289A.11, 2019 297A.76

Sectional structures, classification of property, Minn. Statutes 2019 273.125

Semitaconite taxes, reports, Minn. Statutes 2019 298.38

Special motor fuel, distribution, sale, or use, Minn. Statutes 2019 296A.02

Taconite and iron sulfides taxes, reporting, Minn. Statutes 2019 298.27

Tax assessments, Minn. Statutes 2019 270C.03

Tax returns, Minn. Statutes 2019 270B.19, 2019 289A.08

Taxes, Minn. Statutes 2019 270C.06

Taxpayers, information about, disclosure, Minn. Statutes 2019 270B.19

Taxpayers' rights advocates, Minn. Statutes 2019 270C.44

Withholding (taxes), Minn. Statutes 2019 289A.09, 2019 289A.20, 2019 290.92, 2019 290.923

Sales and use taxes

Agents, tax collection and refunds, Minn. Statutes 2019 297A.825

Auctions, security property, Minn. Statutes 2019 297A.92

Filing and payment, authorization, Minn. Statutes 2019 289A.18

Local sales tax, Minn. Statutes 2019 297A.99, 2019 473.592

Motor vehicle sales taxes, see same under this topic

Reports, Minn. Statutes 2019 270C.13, 2019 297A.991

Revenues, depositing, Minn. Statutes 2019 297A.94

Sales and use tax permits, Minn. Statutes 2019 297A.83

Schedules, Minn. Statutes 2019 297A.95

Uniform administration, Minn. Statutes 2019 297A.995

School district property taxes

Debt limits, Minn. Statutes 2019 126C.69

General education referendum levy, Minn. Statutes 2019 126C.17

Market values, Minn. Statutes 2019 475.53

Taconite and iron sulfides taxes, Minn. Statutes 2019 126C.48, 2019 126C.65

Seal, Minn. Statutes 2019 270C.02

Seed capital investment credit, Minn. Statutes 2019 116J.8732, 2019 290.06

Senior citizens' property tax deferral program, Minn. Statutes 2019 290B.04 to 2019 290B.10

Service of process by, generally, service by mail, records, Minn. Statutes 2019 270C.38

Setoff

Political subdivision debts, Minn. Statutes 2019 270C.18

Reciprocal agreements, Treasury Department (U.S.), Minn. Statutes 2019 16D.18, 2019 270C.41

Small cities assistance account, administration, Minn. Statutes 2019 162.145

Snowmobiles, sales and use tax collection, Minn. Statutes 2019 84.82

Solar energy generating systems, Minn. Statutes 2019 272.0295

Solid waste management taxes, Minn. Statutes 2019 297H.01 to 2019 297H.13

Special service districts, Minn. Statutes 2019 428A.02

Sports bookmaking taxes, statistics, Minn. Statutes 2019 297E.03

State agency fees, collection from Indian tribes, Minn. Statutes 2019 270C.19

State aid to local governments

Aquatic invasive species prevention aid, Minn. Statutes 2019 477A.19

Estimates or actual amounts, Minn. Statutes 2019 276.04

Fire state aid, Minn. Statutes 2019 69.021, 2019 477B.01 to 2019 477B.05

Impact analysis report, Minn. Statutes 2019 465.82

Local government aid

Calculation and payment, Minn. Statutes 2019 477A.011, 2019 477A.0124, 2019 477A.014, 2019 477A.03, 2019 477A.15

Disparity reduction aid, Minn. Statutes 2019 275.08

Out-of-home placement, Indian children, Minn. Statutes 2019 477A.0126

Unauthorized diversion programs, penalties, Minn. Statutes 2019 477A.0175

Minnesota aid to police premium report, filing, Minn. Statutes 2019 297I.26

Minnesota fire premium report, filing, Minn. Statutes 2019 297I.26

Police state aid, Minn. Statutes 2019 297I.25, 2019 477C.01 to 2019 477C.04

Production property transition aid, Minn. Statutes 2019 477A.18

Reductions, Minn. Statutes 2019 115B.41, 2019 270C.96

Riparian protection aid, Minn. Statutes 2019 477A.21

Small cities assistance account, Minn. Statutes 2019 162.145

Underserved municipalities distribution, Minn. Statutes 2019 275.025

Utility valuation transition aid, Minn. Statutes 2019 477A.16

State contracts

Contractors, income tax withholding, Minn. Statutes 2019 270C.66

Vendors or contractors, tax liability, Minn. Statutes 2019 270B.09

State laws and statutes, free copies, Minn. Statutes 2019 3C.12

Streamlined sales tax agreement, see under SALES AND USE TAXES

Studies by, statistical studies, Minn. Statutes 2019 270B.04

Subpoenas, authority to issue, Minn. Statutes 2019 270C.02, 2019 270C.31, 2019 270C.32

Supplemental nursing services agencies, duties, Minn. Statutes 2019 144A.72

Sustainable forest incentive program, Minn. Statutes 2019 290C.04 to 2019 290C.06, 2019 290C.08 to 2019 290C.12

Tax assessments, see TAX ASSESSMENTS

Tax clearance certificates, see TAX CLEARANCE CERTIFICATES

Tax collections, Minn. Statutes 2019 270C.03, 2019 270C.50

Tax Court appeals, see Appeals to under TAX COURT

Tax debtor data match system, Minn. Statutes 2019 13B.07

Tax expenditure budget, Minn. Statutes 2019 270C.11

Tax extension agreements, Minn. Statutes 2019 289A.42, 2019 297F.17

Tax incidence reports, Minn. Statutes 2019 270C.13

Tax increment financing

Annual statements, Minn. Statutes 2019 469.175

Extended districts, Minn. Statutes 2019 469.1794

Generally, Minn. Statutes 2019 469.1761

Tax information bulletins

Exemption from rulemaking, Minn. Statutes 2019 14.03

Issuance, effect, Minn. Statutes 2019 270C.07, 2019 270C.08

Wetland value, Minn. Statutes 2019 273.11

Tax information microdata sample analysis, Minn. Statutes 2019 270C.12

Tax judgment sales, Minn. Statutes 2019 270C.7101, 2019 270C.7104

Tax liability

Agreements, Minn. Statutes 2019 270C.33, 2019 270C.35, 2019 270C.52

Understatement, burden of proof, Minn. Statutes 2019 289A.60

Tax liens

Contracts for deed, termination notice, Minn. Statutes 2019 559.21

Generally, Minn. Statutes 2019 270C.63

Tax notices

Administration and compliance, third party subpoenas, Minn. Statutes 2019 270C.32, 2019 270C.61

Assessments, Minn. Statutes 2019 270C.33, 2019 272.0295, 2019 297D.12, 2019 297G.16, 2019 297G.17

Delinquent taxes

Chiropractors, Minn. Statutes 2019 148.10

Copies to third-party bulk filers and clients, Minn. Statutes 2019 290.92

Dental auxiliaries, Minn. Statutes 2019 150A.08

Dentists, Minn. Statutes 2019 150A.08

Generally, Minn. Statutes 2019 270C.72, 2019 270C.725

Insurance producers, Minn. Statutes 2019 60K.44

Osteopathic physicians, Minn. Statutes 2019 147.091

Physicians and surgeons, Minn. Statutes 2019 147.091

Real estate licensees, Minn. Statutes 2019 82.82

Flight property taxes, Minn. Statutes 2019 270.075

Income and franchise taxes, Minn. Statutes 2019 270C.36, 2019 290.48, 2019 293.11

Jeopardy assessments and collections, Minn. Statutes 2019 270C.36

Levies for collection or payment, Minn. Statutes 2019 270C.67, 2019 270C.68, 2019 270C.7101, 2019 270C.7109

Liens, filing, Minn. Statutes 2019 270C.63

Refunds, Minn. Statutes 2019 270A.03, 2019 270A.07, 2019 289A.50

Returns, failure to file, Minn. Statutes 2019 270C.72

Semitaconite taxes, estimates, correction, Minn. Statutes 2019 298.39

Solar energy production tax, Minn. Statutes 2019 272.0295

Solid waste management taxes, Minn. Statutes 2019 297H.13

Tax classification of iron-bearing formations, Minn. Statutes 2019 273.16

Taxpayers

Administrative review, Minn. Statutes 2019 270C.35

Delinquent taxpayers, publication of names, Minn. Statutes 2019 270C.728

Electronic tax payments, Minn. Statutes 2019 270C.42

Mailed materials, use of Social Security number, Minn. Statutes 2019 270C.308

Rights, appeals, Minn. Statutes 2019 270C.33

Unconstitutional tax laws, cumulative refunds owed, Minn. Statutes 2019 270C.43

Third-party bulk filers, suspension or revocation of registration, Minn. Statutes 2019 290.92

Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2019 297F.04

Utility property, exemption, valuation, classification, or tax, Minn. Statutes 2019 273.372

Withholding (taxes), Minn. Statutes 2019 270C.69, 2019 270C.725, 2019 290.92

Tax payments by financial transaction card, Minn. Statutes 2019 270C.425

Tax preparers

Authority to terminate electronic filing, Minn. Statutes 2019 289A.60

Cease and desist orders, enforcement, Minn. Statutes 2019 270C.447

Complaints about, data sharing, Minn. Statutes 2019 270C.445

Preparers subject to penalties, publication of names, Minn. Statutes 2019 270C.446

Tax refunds

Appropriations, Minn. Statutes 2019 270C.19

Extension agreements, Minn. Statutes 2019 289A.42

Locating payees, Minn. Statutes 2019 270B.11

Tax relief area revenue distribution, Minn. Statutes 2019 276A.01, 2019 276A.02, 2019 276A.05, 2019 276A.08, 2019 276A.09

Tax return data, information exchange, Minn. Statutes 2019 270B.12, 2019 270C.03

Tax returns

Disclosure, income and franchise taxes, Minn. Statutes 2019 270B.131

Notice and demand to file, Minn. Statutes 2019 289A.12

Prepared by department, generally, Minn. Statutes 2019 270C.03, 2019 270C.33

Trust funds, Minn. Statutes 2019 289A.12

Tax revenue-sharing, Indian tribes, Minn. Statutes 2019 270C.19

Tax revenues

Generally, see Revenues under specific kinds of taxes

Revenue notices, Minn. Statutes 2019 14.03

Tax shelters, registration and listing, Minn. Statutes 2019 289A.121

Tax tables

Marriage penalty credit, income taxes, Minn. Statutes 2019 290.0675

Property taxes, payments, refunds, Minn. Statutes 2019 290A.04

Withholding (taxes), Minn. Statutes 2019 270C.69, 2019 290.92

Tax-forfeited lands, see TAX-FORFEITED LAND

Taxpayer assistance grants, Minn. Statutes 2019 270C.21

Taxpayer interviews, procedures, Minn. Statutes 2019 270C.285

Taxpayers' rights advocates, Minn. Statutes 2019 270A.11

Testimony, authority to take, Minn. Statutes 2019 270C.02

Tobacco products delivery sales, out-of-state retailers, registration and reports, Minn. Statutes 2019 325F.781

Towns

Change of name, Minn. Statutes 2019 379.09

Organization or change of boundaries, Minn. Statutes 2019 379.05

Towns with the same name, Minn. Statutes 2019 379.07

Township mutual companies, annual statements, Minn. Statutes 2019 67A.11

Transfer of duties and functions to, Liquor Control Department, Minn. Statutes 2019 340A.201

Travel expenses, approval and payment, Minn. Statutes 2019 270C.02

Trunk highway bonds, debt service, motor fuel tax surcharge for, Minn. Statutes 2019 296A.083

Trust funds, income and franchise taxes, Minn. Statutes 2019 289A.12

Unemployment insurance, Minn. Statutes 2019 268.145, 2019 268.19

Utilities, personal property taxes, Minn. Statutes 2019 273.371, 2019 273.372

Video display devices, recycling, Minn. Statutes 2019 115A.1310 to 2019 115A.1330

Volunteer firefighters relief associations, Minn. Statutes 2019 424A.02

Wind energy conversion systems, Minn. Statutes 2019 272.028, 2019 272.029

Withholding (taxes), Minn. Statutes 2019 270C.69, 2019 290.92, 2019 290.923

Witnesses

Generally, Minn. Statutes 2019 270C.02, 2019 270C.31

Net tax capacity hearings, Minn. Statutes 2019 270C.923

Tax administration and compliance, Minn. Statutes 2019 270C.32

Workers' compensation reports, use, Minn. Statutes 2019 176.231