Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

2022 Minnesota Statutes Index (topics)

REVENUE DEPARTMENT

Administrative services, to licensing boards, Minn. Statutes 2022 214.04

Agglomerating facilities taxes, Minn. Statutes 2022 298.392, 2022 298.395, 2022 298.396

Agricultural and economic development account, Minn. Statutes 2022 41A.06

Agricultural homestead property, first tier valuation limit, Minn. Statutes 2022 273.11

Aircraft

Aircraft dealers, commercial use permits, fees, Minn. Statutes 2022 360.654

Airline companies, election of taxation, Minn. Statutes 2022 360.521

Flight property taxes, commissioner filed reports, notice of net tax capacity, Minn. Statutes 2022 270.072

Quiet aircraft, Minn. Statutes 2022 270.074

Sales and use taxes, Minn. Statutes 2022 297A.82, 2022 360.595

Alcoholic beverages

Alcoholic beverage laws, enforcement, Minn. Statutes 2022 299A.02

Liquor taxes, see same under this topic

Manufacturer's warehouse permit holders, reports, Minn. Statutes 2022 340A.3055

All-terrain vehicles, sales and use tax collection, Minn. Statutes 2022 84.922

Appeal and equalization boards

Generally, Minn. Statutes 2022 274.01

Handbook, Minn. Statutes 2022 274.014

Meetings, record, Minn. Statutes 2022 274.14

Appeals to, generally

Appeal and equalization boards, Minn. Statutes 2022 274.135

Determination, binding status, Minn. Statutes 2022 271.12

Tax Court, see Appeals to under TAX COURT

Appointments by, generally, Minn. Statutes 2022 270C.02

Appraisers

Real estate appraisal law, exemption, Minn. Statutes 2022 82B.035

Senior appraisers, Minn. Statutes 2022 270C.98

Appropriations to

Agricultural homestead market value credit, Minn. Statutes 2022 273.1384

Amortization state aid, local relief associations, Minn. Statutes 2022 423A.02

Aquatic invasive species prevention aid, Minn. Statutes 2022 477A.19

Assessors Board, Minn. Statutes 2022 270.45

Bloomington loan repayment exemption, Minn. Statutes 2022 473F.08

Border city zones, funding for tax credits, Minn. Statutes 2022 469.171, 2022 469.1734, 2022 469.1735

Cigarette and tobacco products taxes, administrative expenses, Minn. Statutes 2022 297F.02

Cigarette tax stamps, Minn. Statutes 2022 297F.08

Conditional use deed revolving fund, Minn. Statutes 2022 282.01

Debt collection costs, refunds, Minn. Statutes 2022 16D.11

Debt service aid, Minneapolis, Minn. Statutes 2022 477A.085

Delinquent taxes, collection costs, Minn. Statutes 2022 270C.16

Disparity reduction aid, Minn. Statutes 2022 273.1398

Film production tax credit, Minn. Statutes 2022 116U.27

Fire or police state aid, Minn. Statutes 2022 423A.022

Fire state aid, Minn. Statutes 2022 477B.04

Gambling tax refunds and credits, Minn. Statutes 2022 297E.02

Health care access fund, insurance tax revenues, Minn. Statutes 2022 297I.05

Health care taxes, Minn. Statutes 2022 295.58

Homeless prevention aid, Minn. Statutes 2022 477A.30

Income and franchise tax refunds, Minn. Statutes 2022 290.0671, 2022 290.0674

Insurance taxes, refunds, Minn. Statutes 2022 297I.60

Job opportunity building zones, credits exceeding income tax liability, Minn. Statutes 2022 469.318

Levied and redeemed property refund account, Minn. Statutes 2022 270C.711

Liquor taxes, Minn. Statutes 2022 297G.02, 2022 297G.12

Local government aid, Minn. Statutes 2022 477A.03

Local performance measurement program participants, Minn. Statutes 2022 6.91

Local sales taxes, assessment, Minn. Statutes 2022 270C.14

Military service credit (income taxes) refunds, Minn. Statutes 2022 290.0677

Minneapolis debt service aid, Minn. Statutes 2022 477A.085

Minnesota conservation fund, Minn. Statutes 2022 40A.151

Minnesota housing tax credit contribution account, Minn. Statutes 2022 290.0683

Motor fuels taxes, enforcement of law, Minn. Statutes 2022 296A.23

Motor vehicle sales taxes, refunds, Minn. Statutes 2022 297B.031

Out-of-home placements, Indian children, aid, Minn. Statutes 2022 477A.0126

Pass-through entities tax credit, Minn. Statutes 2022 290.06

Police state aid, Minn. Statutes 2022 477C.04

Political contribution refunds, Minn. Statutes 2022 290.06

Prepaid wireless E911 fee, Minn. Statutes 2022 403.162

Production property transition aid, Minn. Statutes 2022 477A.18

Property tax refunds, Minn. Statutes 2022 290A.23, 2022 290A.25

Property tax relief, Minn. Statutes 2022 273.1391

Property tax relief for destroyed property, Minn. Statutes 2022 273.1233, 2022 273.1234, 2022 273.1235

Property valuation notices, costs, Minn. Statutes 2022 273.121

Public Employees Retirement Association employer contribution rate increase, Minn. Statutes 2022 273.1385

Rebate checks, lapsed, reissuance, Minn. Statutes 2022 270C.347

Revenue estimate preparation, Minn. Statutes 2022 270C.991

Revenue recapture, administration, Minn. Statutes 2022 270A.07

Riparian protection aid, Minn. Statutes 2022 477A.22

Sales and use tax refunds, Minn. Statutes 2022 297A.75

Senior citizens' property tax deferral program, Minn. Statutes 2022 290B.09

Services and recovery special revenue fund, Minn. Statutes 2022 270C.15

State agency fees collected from Indian tribes, Minn. Statutes 2022 270C.19

Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2022 290C.08

Taconite state aid, Minn. Statutes 2022 298.285

Tax debtor data matches, Minn. Statutes 2022 13B.07

Tax liens, recording fees, Minn. Statutes 2022 270C.63

Tax payments using financial transaction cards, fees, Minn. Statutes 2022 270C.425

Tax refunds, Minn. Statutes 2022 270C.19, 2022 289A.50

Tax revenues, counties with Indian gaming casinos, revenue-sharing, Minn. Statutes 2022 270C.19

Tobacco appropriation bond proceeds, Minn. Statutes 2022 16A.99

Unpaid taxes, acquisition of seized property, Minn. Statutes 2022 270C.711

Utility valuation transition aid, Minn. Statutes 2022 477A.16

Volunteer firefighter relief associations, supplemental benefits, reimbursement, Minn. Statutes 2022 424A.10

Aquatic invasive species prevention aid, certifying, Minn. Statutes 2022 477A.19

Assessment/sales ratio studies

Adjusted net tax capacity, Minn. Statutes 2022 273.1325

Equalization boards, use, Minn. Statutes 2022 270.12

Evidence, Minn. Statutes 2022 271.06, 2022 271.21, 2022 278.05

Local government aid, Minn. Statutes 2022 477A.011

Market values, net tax capacities, determination, Minn. Statutes 2022 273.11

Methodology, Minn. Statutes 2022 270.12

Metropolitan area municipalities, Minn. Statutes 2022 473F.02

Property taxes, Minn. Statutes 2022 278.05

Residential property, separation by market value categories, Minn. Statutes 2022 270.12

Sales prices, discounting for financing terms, Minn. Statutes 2022 270.12

Tax relief area revenue distribution, Minn. Statutes 2022 276A.01

Assessors Board, Minn. Statutes 2022 270.41

Assessors

Accreditation, Minn. Statutes 2022 270C.9901

Appointment, Minn. Statutes 2022 270C.94

City or town assessors, Minn. Statutes 2022 270C.99, 2022 273.05

County assessors, Minn. Statutes 2022 273.061

Courses of study, Minn. Statutes 2022 273.0755

Joint town and city debt, Minn. Statutes 2022 475.68

Licenses, Minn. Statutes 2022 270.48

Local assessors, complaints against, Minn. Statutes 2022 273.0645

Manual, Minn. Statutes 2022 270C.87

Special assessors, Minn. Statutes 2022 270C.95

Attorney general's opinions, requests, Minn. Statutes 2022 270C.09

Audits and examinations

Examiners, duties, Minn. Statutes 2022 270C.02, 2022 270C.31, 2022 270C.32

Partnerships, Minn. Statutes 2022 289A.382

Taxpayer interviews, Minn. Statutes 2022 270C.285

Taxpayers' rights, Minn. Statutes 2022 270C.28

Beginning farmer tax credits, duties, Minn. Statutes 2022 41B.0391, 2022 290.06

Boats and boating, watercraft purchaser, sales and use tax, Minn. Statutes 2022 86B.401

Border city zones, duties regarding, Minn. Statutes 2022 469.169 to 2022 469.173, 2022 469.1734, 2022 469.1735

Boundary adjustment orders, community-based comprehensive municipal plans, Minn. Statutes 2022 462.3535

Budget, operating budget, payments from, Minn. Statutes 2022 270C.728

Bulletins, tax information, Minn. Statutes 2022 14.03, 2022 270C.07, 2022 273.11

Candidates for public office, public subsidy agreements, notices of, Minn. Statutes 2022 10A.322

Capital improvement bonds, ballot questions, Minn. Statutes 2022 475.521

Carriers, cigarettes and tobacco products, reports, Minn. Statutes 2022 297F.11

Child support, Minn. Statutes 2022 16D.04, 2022 16D.05

Cigarettes and tobacco products

Carriers, shipment reports, Minn. Statutes 2022 297F.11

Fire safety certification, inspections, Minn. Statutes 2022 299F.855

Licensee information, Minn. Statutes 2022 461.12

Out-of-state retailers, registration and reports, Minn. Statutes 2022 297F.031, 2022 297F.09

Taxes, Minn. Statutes 2022 297F.01 to 2022 297F.25

Weighted average retail price, inflation adjustments, Minn. Statutes 2022 297F.01

Commissioner's orders, generally

Copies, orders appealed from, return, Minn. Statutes 2022 271.06

Effective date, Minn. Statutes 2022 271.12

Flight property taxes, Minn. Statutes 2022 270.076

Injunctions, Minn. Statutes 2022 271.12

Orders of assessment, Minn. Statutes 2022 270C.33

Prima facie valid, Minn. Statutes 2022 271.06

Property tax reductions, Minn. Statutes 2022 270C.88

Supreme court decision in lieu of, Minn. Statutes 2022 271.09

Writing, Minn. Statutes 2022 270C.33

Commissioner

Appointment, Minn. Statutes 2022 15.06, 2022 270C.02

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2022 15A.082

Expense allowance, Minn. Statutes 2022 15A.081

Governor's recommendation, Minn. Statutes 2022 15A.0815

Increases or decreases, Minn. Statutes 2022 15A.0815

Salary range, Minn. Statutes 2022 15A.01, 2022 15A.0815, 2022 15A.13

Duties

Generally, Minn. Statutes 2022 15.06

Tax-forfeited land sales, Minn. Statutes 2022 282.01

Generally, Minn. Statutes 2022 270C.02

Memberships

Energy Transition Advisory Committee, Minn. Statutes 2022 116J.5492

Productivity Loan Committee, Minn. Statutes 2022 16B.87

Tobacco Securitization Authority, Minn. Statutes 2022 16A.98

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

Retirement, Minn. Statutes 2022 352D.02, 2022 353.01

Signatures, Minn. Statutes 2022 8.30, 2022 270C.02, 2022 270C.33

Term, Minn. Statutes 2022 15.06

Confession of judgment, determination of interest rate, Minn. Statutes 2022 279.37

Conservation tax credit, lost revenues, review, Minn. Statutes 2022 273.119

Contamination taxes, duties regarding, Minn. Statutes 2022 270.96

Contractors

Access to federal tax information, background checks, fingerprints, Minn. Statutes 2022 299C.76

Nonresidents, surety payments, Minn. Statutes 2022 290.9705

Cost of living adjustment, determination, Minn. Statutes 2022 270C.22

Created, Minn. Statutes 2022 270C.02

Criminal investigation unit, Minn. Statutes 2022 270C.05

Criminal justice information system, access, Minn. Statutes 2022 270C.05

Data, see Revenue Department under GOVERNMENT DATA

Debt collection, see DEBTS TO STATE, COLLECTION

Deed taxes, duties regarding, Minn. Statutes 2022 287.29, 2022 287.37

Definitions

Cost of living adjustment, Minn. Statutes 2022 270C.22

Generally, Minn. Statutes 2022 270C.01

Partnerships, Minn. Statutes 2022 289A.381

Delinquent taxes, collection, Minn. Statutes 2022 270C.16

Department of state, designation, Minn. Statutes 2022 15.01

Depositions, authority to take, Minn. Statutes 2022 270C.02, 2022 270C.31

Deputy commissioner, appointment, Minn. Statutes 2022 270C.02

Destination medical center, local match determination, Minn. Statutes 2022 469.47

Discovery, Minn. Statutes 2022 270B.16

Disparity reduction aid, calculation, Minn. Statutes 2022 273.1398

Dry cleaner environmental response and reimbursement, duties, Minn. Statutes 2022 115B.48 to 2022 115B.492

Duties and powers, generally

Generally, Minn. Statutes 2022 270C.03

State Board of Equalization, see APPEAL AND EQUALIZATION BOARDS

Transfer of duties and functions, Liquor Control Department, Minn. Statutes 2022 340A.201

Emergency medical services districts, taxes, duties regarding, Minn. Statutes 2022 144F.01

Employees

Access to federal tax information, background checks, fingerprints, Minn. Statutes 2022 299C.76

Advice given, erroneous, appeal of tax penalties, Minn. Statutes 2022 270C.34

Alcoholic beverage violations, discharge, Minn. Statutes 2022 299A.02

Appraisers, Minn. Statutes 2022 82B.035, 2022 270C.98

Evaluation, basis, Minn. Statutes 2022 270C.105

Former employees, representation of taxpayers, Minn. Statutes 2022 270C.10

Generally, Minn. Statutes 2022 270C.02

Harassment, Minn. Statutes 2022 270B.14

Obstructing performance of duties, criminal penalties, Minn. Statutes 2022 609.50

Probationary employees, termination, Minn. Statutes 2022 43A.16

Regional representatives, Minn. Statutes 2022 270C.98

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2022 352D.02

Seasonal employees, Minn. Statutes 2022 43A.15

State agency debt, case reviewer, Minn. Statutes 2022 16D.10

Unclassified positions, Minn. Statutes 2022 43A.08

Enforcement of law

Generally, Minn. Statutes 2022 270C.03, 2022 270C.04

Taxpayers' rights and procedures, Minn. Statutes 2022 270C.28

Entertainment taxes, Minn. Statutes 2022 290.9201

Environmental response costs, state aid reduction, Minn. Statutes 2022 115B.41

Estate taxes, see ESTATE TAXES

Examinations, see Audits and examinations under this topic

Examiners

Appointment, Minn. Statutes 2022 270.83, 2022 270C.02

Compensation and salaries, Minn. Statutes 2022 270C.02

Powers, Minn. Statutes 2022 270C.02, 2022 270C.31, 2022 270C.32

Public Safety Department, agent for Revenue Department, Minn. Statutes 2022 297B.11

Railroad companies, power to examine, Minn. Statutes 2022 270.83

Federal adjustments reports, Minn. Statutes 2022 289A.381

Federal health insurance credit, duties regarding, Minn. Statutes 2022 256.362

Fees, generally, claims due state, compromise and settlement, Minn. Statutes 2022 8.30

Filing officers, Minn. Statutes 2022 270C.02

Fire protection districts, taxes, duties regarding, Minn. Statutes 2022 144F.01

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

Flight property taxes, Minn. Statutes 2022 270.071 to 2022 270.079

Foreign corporations, Minn. Statutes 2022 270C.721, 2022 303.17

Funds and accounts

Conditional use deed revolving fund, Minn. Statutes 2022 282.01

Deposits to, Minn. Statutes 2022 297F.21, 2022 349.2125

Levied and redeemed property refund account, Minn. Statutes 2022 270C.711

Revenue recapture revolving fund, Minn. Statutes 2022 270A.07, 2022 270C.41

Service and recovery special revenue fund, Minn. Statutes 2022 270C.15

Gambling

Gambling equipment, Minn. Statutes 2022 349.162

Gambling organizations, Minn. Statutes 2022 349.16, 2022 349.165

Gambling taxes, Minn. Statutes 2022 297E.02 to 2022 297E.17

Indian gaming casinos, Minn. Statutes 2022 270C.19

Reports about, Minn. Statutes 2022 349.19

Gasoline and petroleum products taxes, Minn. Statutes 2022 296A.02, 2022 296A.24

General education referendum levy, duties, Minn. Statutes 2022 126C.17

Generally, Minn. Statutes 2022 270C.02

Gross revenues taxes, health care taxes, Minn. Statutes 2022 295.53, 2022 295.55

Health care taxes, Minn. Statutes 2022 295.53, 2022 295.55

Housing improvement areas, Minn. Statutes 2022 428A.13

Income and franchise taxes

Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2022 290.07

Allocation of income, Minn. Statutes 2022 290.17, 2022 290.20

Alternative minimum tax exemption, inflation adjustments, Minn. Statutes 2022 290.091

Common trust funds, income, Minn. Statutes 2022 289A.12

Corporate franchise taxes, fees, returns, Minn. Statutes 2022 290.0922

Corporations, Minn. Statutes 2022 290.34, 2022 290.371

Delinquent taxes, Minn. Statutes 2022 290.48

Dependent care credit, refunds, Minn. Statutes 2022 290.067

Depletion allowance, apportionment, Minn. Statutes 2022 290.0134

Education credit refunds, assignment, Minn. Statutes 2022 290.0679

Educational institutions, conveyances to, income, Minn. Statutes 2022 293.04 to 2022 293.07, 2022 293.10, 2022 293.11, 2022 293.13

Employers, deductions for health insurance contributions, Minn. Statutes 2022 62A.29

Entertainment taxes, Minn. Statutes 2022 290.9201

Exemptions, entities claiming, investigations, Minn. Statutes 2022 290.05

Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2022 290.30

Film production tax credit, Minn. Statutes 2022 290.06

Generally, Minn. Statutes 2022 290.01 to 2022 290.9742

Investment companies, Minn. Statutes 2022 290.36

Marriage penalty credit, tax tables, Minn. Statutes 2022 290.0675

Minnesota housing tax credit, Minn. Statutes 2022 290.0683

Net operating loss deduction, Minn. Statutes 2022 290.095

Nongame wildlife checkoff, Minn. Statutes 2022 290.431, 2022 290.432

Reciprocity agreements, Minn. Statutes 2022 290.081

Refunds

Appropriations, Minn. Statutes 2022 290.0671, 2022 290.0674

Political contribution refunds, Minn. Statutes 2022 290.06

Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2022 290C.08

Returns, records and record keeping, Minn. Statutes 2022 270C.20

Social Security benefits, subtractions from income, adjustments, Minn. Statutes 2022 290.0132

Stillborn child credit, refunds, Minn. Statutes 2022 290.0685

Tax arbitration boards, appointment, Minn. Statutes 2022 290.081

Tax notices, Minn. Statutes 2022 270C.36, 2022 290.48, 2022 290.92

Tax returns, disclosure, Minn. Statutes 2022 270B.131

Taxpayers, dissolution of marriage, Minn. Statutes 2022 289A.31

Third-party bulk filers, Minn. Statutes 2022 290.92

Withholding, Minn. Statutes 2022 290.923

Withholding (taxes), Minn. Statutes 2022 270C.66, 2022 270C.69, 2022 290.92

Workers' compensation reports, use, Minn. Statutes 2022 176.231

Independent contractors, tax return data, access to, safeguarding, Minn. Statutes 2022 270B.13

Indians, state and tribal sales, use, and excise taxes, Minn. Statutes 2022 270C.19

Industrial facilities, closings, layoffs, or relocation, Minn. Statutes 2022 116L.976

Information exchanges

MinnesotaCare applicants, Minn. Statutes 2022 256L.05

Tax data, Minn. Statutes 2022 270B.14

Insurance taxes, see INSURANCE TAXES

Interrogatories, nonprofit corporations, Minn. Statutes 2022 317A.751

Investigations

Criminal investigation unit, Minn. Statutes 2022 270C.05

Tax violations, criminal investigations, classification, disclosure, Minn. Statutes 2022 270B.02, 2022 270B.03

Taxes, Minn. Statutes 2022 270C.055

Taxpayers, Minn. Statutes 2022 270C.31

Job opportunity building zones (JOBZ)

Certification of continuing eligibility, Minn. Statutes 2022 469.3193

Designation, Minn. Statutes 2022 469.314

Inflation adjustments, Minn. Statutes 2022 469.318

Repayments of benefits, Minn. Statutes 2022 469.319

Tax return information, Minn. Statutes 2022 469.3201

Land exchanges, class B, Minn. Statutes 2022 94.344

Lawsuits, taxes, Minn. Statutes 2022 270C.61, 2022 270C.728, 2022 271.12

Letters of administration, application rights, Minn. Statutes 2022 291.21

Levies by IRS against state tax refunds, Minn. Statutes 2022 270C.41

Licensing boards, duties regarding, Minn. Statutes 2022 214.04, 2022 214.16

Limited liability companies, Minn. Statutes 2022 270C.721

Limited partnerships, foreign limited partnerships, dissolution, Minn. Statutes 2022 321.0906

Liquefied petroleum gas sales, fees, Minn. Statutes 2022 239.785

Liquor taxes

Generally, Minn. Statutes 2022 297G.01 to 2022 297G.22

Liquor license applicants, unpaid state or local taxes or assessments, liability, Minn. Statutes 2022 270B.07

Local assessment practices, review, Minn. Statutes 2022 273.0645

Local government aid

Calculation and payment, Minn. Statutes 2022 477A.011 to 2022 477A.15

Disparity reduction aid, Minn. Statutes 2022 275.08

Riparian protection aid, Minn. Statutes 2022 477A.21

Local government revenue forecasts, Minn. Statutes 2022 16A.103

Local governments, taxes, collection, Minn. Statutes 2022 270C.17

Local relief associations, see Retirement plans under this topic

Lottery prizes, withholding from, Minn. Statutes 2022 349A.08

Marijuana and controlled substances taxes, duties, Minn. Statutes 2022 297D.02 to 2022 297D.13

Metropolitan areas, revenue distribution, Minn. Statutes 2022 473F.02, 2022 473F.07, 2022 473F.10, 2022 473F.13

Metropolitan Council

Highway project taxes, Minn. Statutes 2022 473.167

Levy limits, Minn. Statutes 2022 473.249

Transit taxes, levy limits, Minn. Statutes 2022 473.446

Metropolitan Mosquito Control Commission, Minn. Statutes 2022 473.711

Metropolitan solid waste landfill fees, Minn. Statutes 2022 473.843

Minerals taxes

Agglomerating facilities, Minn. Statutes 2022 298.392, 2022 298.395, 2022 298.396

Gross proceeds, metal and mineral product sales, Minn. Statutes 2022 298.016

Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2022 298.405

Mineral rights owners, filings, Minn. Statutes 2022 298.48

Semitaconite taxes, Minn. Statutes 2022 298.38, 2022 298.39

Taconite and iron sulfides taxes, Minn. Statutes 2022 126C.48, 2022 126C.65, 2022 298.24, 2022 298.27, 2022 298.28

Taconite municipal aid, Minn. Statutes 2022 298.282, 2022 298.283

Taconite state aid, Minn. Statutes 2022 298.285

Unmined ore, notice about, Minn. Statutes 2022 298.47

Minnesota college savings plan, Minn. Statutes 2022 136G.11, 2022 290.0132, 2022 290.06

Minnesota housing tax credit, duties, Minn. Statutes 2022 290.0683

MinnesotaCare, Minn. Statutes 2022 256L.05

Mission of department, Minn. Statutes 2022 270C.03

Mortgage foreclosure sales and, Minn. Statutes 2022 580.15

Mortgage registry taxes, Minn. Statutes 2022 287.12, 2022 287.37

Motor carrier inspections, Minn. Statutes 2022 221.221

Motor fuel taxes, see MOTOR FUEL TAXES

Motor vehicle sales taxes

Collections, reporting, Minn. Statutes 2022 297A.991

Motor carriers, interstate, as retailers, Minn. Statutes 2022 297A.90, 2022 297A.91

Refund applications, forms, Minn. Statutes 2022 297B.031

Registrar as agent, Minn. Statutes 2022 297B.11

Motor vehicles owned by, Minn. Statutes 2022 168.012

Motor vehicles

Criminal investigators, marking, Minn. Statutes 2022 16B.54

Unmarked motor vehicles, Minn. Statutes 2022 168.012, 2022 270C.03

Multistate Tax Commission, Minn. Statutes 2022 290.172

Nonprofit corporations, dissolution, Minn. Statutes 2022 317A.823

Nonresidents, contractors, surety payments, Minn. Statutes 2022 290.9705

Nonsettlement cigarettes fee, Minn. Statutes 2022 297F.24

Oaths and affirmations, authority to administer, generally, Minn. Statutes 2022 270C.02, 2022 270C.31

Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2022 270C.52

Offices, equipment, and supplies, Minn. Statutes 2022 270C.02

Partnerships, foreign, certificates of authority, Minn. Statutes 2022 270C.721

Party to suits, Tax Court, Small Claims Division, Minn. Statutes 2022 271.21

Payments by, witnesses, Minn. Statutes 2022 270C.31

Personal property taxes

Assessment or equalization, commissioner's orders, Minn. Statutes 2022 270C.924, 2022 270C.926

Listing, Minn. Statutes 2022 273.48

Manufactured homes, delinquent taxes, Minn. Statutes 2022 277.17

Tax assessments, Minn. Statutes 2022 273.33, 2022 273.37, 2022 273.43

Utilities, Minn. Statutes 2022 273.371, 2022 273.372, 2022 273.88

Petroleum products

Bulk purchasers, licenses, Minn. Statutes 2022 296A.05

Cancellation or nonrenewal of licenses, Minn. Statutes 2022 296A.061

Distributors, licenses, Minn. Statutes 2022 296A.03

Inspections, Minn. Statutes 2022 239.101

Licenses, revocations, suspensions, Minn. Statutes 2022 296A.06

Special fuel dealers, licenses, Minn. Statutes 2022 296A.04

Taxes, see MOTOR FUEL TAXES

Petroleum tank release cleanup, fees, Minn. Statutes 2022 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 2022 6.495

Political contribution refunds, reports, Minn. Statutes 2022 290.06

Property Tax Division, Minn. Statutes 2022 270C.98

Property tax refunds

Appropriations, Minn. Statutes 2022 290A.23, 2022 290A.25

Certificates of rent paid, Minn. Statutes 2022 290A.19

Determinations by, Minn. Statutes 2022 290A.03

Indian Tribes, refund of tax paid for exempt property, Minn. Statutes 2022 272.02

Payments, Minn. Statutes 2022 290A.07, 2022 290A.09

Rulemaking, Minn. Statutes 2022 290A.20

Statements, Minn. Statutes 2022 290A.14

Tax tables, Minn. Statutes 2022 290A.04

Workers' compensation reports, use, Minn. Statutes 2022 176.231

Property taxes

Abatements, notice, Minn. Statutes 2022 375.192

Adjusted net tax capacity, Minn. Statutes 2022 273.1325

Agricultural Property Tax Law, deferment applications, Minn. Statutes 2022 273.111

Appeal and equalization boards, Minn. Statutes 2022 274.01, 2022 274.14

Appeals, Minn. Statutes 2022 270C.925

Assessment or equalization hearings, request for, Minn. Statutes 2022 270C.922

Biennial report, Minn. Statutes 2022 270C.13

Certificates of real estate value, Minn. Statutes 2022 272.115

Certificates of rent paid, Minn. Statutes 2022 290A.19

Classification of property, changes, Minn. Statutes 2022 273.17

Complaints, investigations, Minn. Statutes 2022 270C.92

Congressional Medal of Honor recipients, Minn. Statutes 2022 273.118

Data, tax administration purposes, Minn. Statutes 2022 272.115

Delinquent taxes, Minn. Statutes 2022 279.06, 2022 279.34

Duties and powers generally, Minn. Statutes 2022 270C.85

Electric generating facilities, efficiency increases, electronic notification, Minn. Statutes 2022 272.0211

Equalization hearings, Minn. Statutes 2022 270C.921

Equalization of public utility structures, Minn. Statutes 2022 273.88

Excess levies, appeals, Minn. Statutes 2022 275.065

Exemptions, Minn. Statutes 2022 272.025

Homesteads, Minn. Statutes 2022 273.124, 2022 273.1315

Iron ore, value, Minn. Statutes 2022 273.1104

Local government levies, Minn. Statutes 2022 275.07, 2022 275.62, 2022 275.74

Meetings, Minn. Statutes 2022 384.06

Natural resource lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2022 273.13

Net tax capacity hearings, Minn. Statutes 2022 270C.921 to 2022 270C.924

New counties, market value assessment, Minn. Statutes 2022 370.01

Open Space Property Tax Law, deferment applications, Minn. Statutes 2022 273.112

Personal property taxes, see same under this topic

Pollution control or abatement equipment or devices, tax exemption, electronic notification, Minn. Statutes 2022 272.02

Property tax relief, taconite and iron ore areas, Minn. Statutes 2022 273.135, 2022 273.136

Property valuation notices, Minn. Statutes 2022 273.121

Railroad operating property, Minn. Statutes 2022 270.81 to 2022 270.87, 2022 272.20

Real estate tax judgment sales, Minn. Statutes 2022 280.001 to 2022 280.43

Real estate tax judgment sales redemption, Minn. Statutes 2022 281.01 to 2022 281.40

Real property owners, disability status certification, Minn. Statutes 2022 273.13

Refunds, see Property tax refunds under this topic

Regional public library systems, levies, Minn. Statutes 2022 134.342

Reports of certified levies, Minn. Statutes 2022 275.07

Revenues, transfer to, Minn. Statutes 2022 276.112

School district payments, certifying, Minn. Statutes 2022 273.1392

School district property taxes, see same under this topic

School districts, rate conversion, Minn. Statutes 2022 273.1102

Solar energy, Minn. Statutes 2022 272.0295

State aid to local governments, duties regarding, solid waste disposal facility contingency action costs, Minn. Statutes 2022 116.07

State elections campaign account, certifications, Minn. Statutes 2022 10A.31, 2022 10A.321

State general tax, levy rate, Minn. Statutes 2022 275.025

Statements, forms, Minn. Statutes 2022 276.04

Tax assessments, Minn. Statutes 2022 274.09, 2022 274.13, 2022 274.16

Tax increment financing districts, taxable parcels, reduction in market value, Minn. Statutes 2022 272.71

Wind energy conversion systems, Minn. Statutes 2022 272.028, 2022 272.029

Public campground leasing rules, approval, Minn. Statutes 2022 92.46

Public safety radio communication system, reports, Minn. Statutes 2022 373.47

Public utilities, property taxes, Minn. Statutes 2022 216B.1646, 2022 273.88

Railroad operating property, Minn. Statutes 2022 270.81 to 2022 270.87, 2022 272.20

Railroads, Minn. Statutes 2022 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 2022 16D.18, 2022 270C.41

Records and record keeping, generally

Commissioner's orders, Minn. Statutes 2022 270C.33

Copies, certification, Minn. Statutes 2022 270C.02

Filing officers, authorization, Minn. Statutes 2022 270C.02

Red Lake Game Preserve, duties regarding, Minn. Statutes 2022 282.221

Regional public library systems, levies, Minn. Statutes 2022 134.342

Reports given

Adjusted net tax capacity, Minn. Statutes 2022 273.1325

Agricultural homesteads, valuation, Minn. Statutes 2022 273.1108

Aviation taxes, Minn. Statutes 2022 360.675

Bills (legislative), tax incidence impact analysis, Minn. Statutes 2022 270C.13

Business corporations, tax return information, Minn. Statutes 2022 302A.821

Delinquent taxes, collection, Minn. Statutes 2022 270C.16

Excise taxes, biennial report, Minn. Statutes 2022 270C.13

Film production tax credit, Minn. Statutes 2022 116U.27

Homeless prevention aid, Minn. Statutes 2022 477A.30

Impact analysis report, state aid to local governments, Minn. Statutes 2022 465.82

Income and franchise taxes, Minn. Statutes 2022 270C.13, 2022 290.081

Legislative bills, revenue estimates, Minn. Statutes 2022 270C.11, 2022 270C.991

Levied and redeemed property refund account, Minn. Statutes 2022 270C.711

Local government revenue forecasts, Minn. Statutes 2022 16A.103

Metropolitan area municipalities, market value, Minn. Statutes 2022 473F.02

Motor vehicle sales taxes, government revenues, Minn. Statutes 2022 297A.991

Net tax capacity, proceedings to change, Minn. Statutes 2022 270C.91

Political contribution refunds, Minn. Statutes 2022 290.06

Property taxes, biennial report, Minn. Statutes 2022 270C.13

Sales and use taxes, Minn. Statutes 2022 270C.13, 2022 297A.991

Small wineries, tax credits, Minn. Statutes 2022 297G.03

Solid waste management taxes, revenues, Minn. Statutes 2022 297H.13

Taconite and iron sulfides taxes, estimated distribution, Minn. Statutes 2022 298.28

Tax expenditure budget, Minn. Statutes 2022 270C.11

Tax Expenditure Review Commission, Minn. Statutes 2022 3.8855

Tax incidence reports, Minn. Statutes 2022 270C.13

Tax payments by financial transaction card, Minn. Statutes 2022 270C.425

Taxable property, Minn. Statutes 2022 270C.85

Utilities, personal property tax reports, Minn. Statutes 2022 273.371

Research Division, Minn. Statutes 2022 3.8855, 2022 270C.12

Restitution debt, Minn. Statutes 2022 611A.04

Retirement plans

Police and firefighter relief associations, financial compliance reports, Minn. Statutes 2022 6.495

Public retirement plans, employee contribution pick ups, Minn. Statutes 2022 356.62

Volunteer firefighter relief associations, Minn. Statutes 2022 424B.02, 2022 424B.08

Revenue laws, administration, Minn. Statutes 2022 270C.02, 2022 270C.03

Revenue notices, Minn. Statutes 2022 270C.07

Revenue recapture

Generally, Minn. Statutes 2022 270A.01 to 2022 270A.12

Restitution debt, Minn. Statutes 2022 611A.04

Rulemaking authority

Agglomerating facilities, Minn. Statutes 2022 298.392

Agglomerating facilities taxes, reporting, Minn. Statutes 2022 298.395

Aircraft, Minn. Statutes 2022 270.074, 2022 360.595

Certificates of real estate value, Minn. Statutes 2022 272.115

Cigarette and tobacco products taxes, Minn. Statutes 2022 297F.02

Cigarette taxes, Minn. Statutes 2022 297F.06, 2022 297F.08

Classification of property, Minn. Statutes 2022 273.125

Common carriers, registration as retail dealers, Minn. Statutes 2022 297A.90

Dry cleaning facilities, use fees, returns, Minn. Statutes 2022 115B.491

Exemptions, Minn. Statutes 2022 14.03

Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2022 290.30

Flight property taxes, federal law, conformity, Minn. Statutes 2022 270.078

Health care taxes, Minn. Statutes 2022 295.57

Income and franchise taxes

Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2022 290.07

Depletion allowance, apportionment, Minn. Statutes 2022 290.0134

Estimated payments, Minn. Statutes 2022 289A.26

Net operating loss deduction, Minn. Statutes 2022 290.095

Payments, due dates, Minn. Statutes 2022 289A.20

Liquor taxes, Minn. Statutes 2022 297G.03, 2022 297G.12

Manufactured homes, classification of property, Minn. Statutes 2022 273.125

Marijuana and controlled substances taxes, Minn. Statutes 2022 297D.03

Metropolitan solid waste landfill fees, Minn. Statutes 2022 473.843

Motor vehicle sales taxes, Minn. Statutes 2022 297A.90, 2022 297B.11

Open Space Property Tax Law, valuation and deferment eligibility guidelines, Minn. Statutes 2022 273.112

Petroleum products, distribution, sale, or use, Minn. Statutes 2022 296A.02

Property taxes, refunds, Minn. Statutes 2022 290A.20

Quiet aircraft, Minn. Statutes 2022 270.074

Railroad companies, operating property, valuation, Minn. Statutes 2022 270.84, 2022 270.86

Revenue recapture, Minn. Statutes 2022 270A.04, 2022 270A.12

Sales and use taxes, Minn. Statutes 2022 289A.11, 2022 297A.76

Sectional structures, classification of property, Minn. Statutes 2022 273.125

Semitaconite taxes, reports, Minn. Statutes 2022 298.38

Special motor fuel, distribution, sale, or use, Minn. Statutes 2022 296A.02

Taconite and iron sulfides taxes, reporting, Minn. Statutes 2022 298.27

Tax assessments, Minn. Statutes 2022 270C.03

Tax returns, Minn. Statutes 2022 270B.19, 2022 289A.08

Taxes, Minn. Statutes 2022 270C.06

Taxpayers, information about, disclosure, Minn. Statutes 2022 270B.19

Taxpayers' rights advocates, Minn. Statutes 2022 270C.44

Withholding (taxes), Minn. Statutes 2022 289A.09, 2022 289A.20, 2022 290.92, 2022 290.923

Sales and use taxes

Agents, tax collection and refunds, Minn. Statutes 2022 297A.825

Auctions, security property, Minn. Statutes 2022 297A.92

Filing and payment, authorization, Minn. Statutes 2022 289A.18

Local sales tax, Minn. Statutes 2022 297A.99, 2022 473.592

Motor vehicle sales taxes, see same under this topic

Reports, Minn. Statutes 2022 270C.13, 2022 297A.991

Revenues, depositing, Minn. Statutes 2022 297A.94

Sales and use tax permits, Minn. Statutes 2022 297A.83

Schedules, Minn. Statutes 2022 297A.95

Uniform administration, Minn. Statutes 2022 297A.995

School district property taxes

Debt limits, Minn. Statutes 2022 126C.69

General education referendum levy, Minn. Statutes 2022 126C.17

Market values, Minn. Statutes 2022 475.53

Taconite and iron sulfides taxes, Minn. Statutes 2022 126C.48, 2022 126C.65

Seal, Minn. Statutes 2022 270C.02

Seed capital investment credit, Minn. Statutes 2022 116J.8732, 2022 290.06

Senior citizens' property tax deferral program, Minn. Statutes 2022 290B.04 to 2022 290B.10

Service of process by, generally, service by mail, records, Minn. Statutes 2022 270C.38

Setoff

Political subdivision debts, Minn. Statutes 2022 270C.18

Reciprocal agreements, Treasury Department (U.S.), Minn. Statutes 2022 16D.18, 2022 270C.41

Small cities assistance account, administration, Minn. Statutes 2022 162.145

Snowmobiles, sales and use tax collection, Minn. Statutes 2022 84.82

Solar energy generating systems, Minn. Statutes 2022 272.0295

Solid waste management taxes, Minn. Statutes 2022 297H.01 to 2022 297H.13

Special service districts, Minn. Statutes 2022 428A.02

Sports bookmaking taxes, statistics, Minn. Statutes 2022 297E.03

State agency fees, collection from Indian tribes, Minn. Statutes 2022 270C.19

State aid to local governments

Aquatic invasive species prevention aid, Minn. Statutes 2022 477A.19

Estimates or actual amounts, Minn. Statutes 2022 276.04

Fire state aid, Minn. Statutes 2022 477B.01 to 2022 477B.05

Impact analysis report, Minn. Statutes 2022 465.82

Local government aid

Calculation and payment, Minn. Statutes 2022 477A.011, 2022 477A.0124, 2022 477A.014, 2022 477A.03, 2022 477A.15

Disparity reduction aid, Minn. Statutes 2022 275.08

Homeless prevention aid, Minn. Statutes 2022 477A.30

Out-of-home placement, Indian children, Minn. Statutes 2022 477A.0126

Unauthorized diversion programs, penalties, Minn. Statutes 2022 477A.0175

Minnesota aid to police premium report, filing, Minn. Statutes 2022 297I.26

Minnesota fire premium report, filing, Minn. Statutes 2022 297I.26

Police state aid, Minn. Statutes 2022 297I.25, 2022 477C.01 to 2022 477C.04

Production property transition aid, Minn. Statutes 2022 477A.18

Reductions, Minn. Statutes 2022 115B.41, 2022 270C.96

Riparian protection aid, Minn. Statutes 2022 477A.21

Small cities assistance account, Minn. Statutes 2022 162.145

Underserved municipalities distribution, Minn. Statutes 2022 275.025

Utility valuation transition aid, Minn. Statutes 2022 477A.16

State contracts

Contractors, income tax withholding, Minn. Statutes 2022 270C.66

Vendors or contractors, tax liability, Minn. Statutes 2022 270B.09

State laws and statutes, free copies, Minn. Statutes 2022 3C.12

Streamlined sales tax agreement, see under SALES AND USE TAXES

Studies by, statistical studies, Minn. Statutes 2022 270B.04

Subpoenas, authority to issue, Minn. Statutes 2022 270C.02, 2022 270C.31, 2022 270C.32

Supplemental nursing services agencies, duties, Minn. Statutes 2022 144A.72

Sustainable forest incentive program, Minn. Statutes 2022 290C.04 to 2022 290C.06, 2022 290C.08 to 2022 290C.12

Tax assessments, see TAX ASSESSMENTS

Tax clearance certificates, see TAX CLEARANCE CERTIFICATES

Tax collections, Minn. Statutes 2022 270C.03, 2022 270C.50

Tax Court appeals, see Appeals to under TAX COURT

Tax debtor data match system, Minn. Statutes 2022 13B.07

Tax expenditure budget, Minn. Statutes 2022 270C.11

Tax Expenditure Review Commission, duties, Minn. Statutes 2022 3.8855

Tax extension agreements, Minn. Statutes 2022 289A.42, 2022 297F.17

Tax incidence reports, Minn. Statutes 2022 270C.13

Tax increment financing

Annual statements, Minn. Statutes 2022 469.175

Extended districts, Minn. Statutes 2022 469.1794

Generally, Minn. Statutes 2022 469.1761

Tax information bulletins

Exemption from rulemaking, Minn. Statutes 2022 14.03

Issuance, effect, Minn. Statutes 2022 270C.07, 2022 270C.08

Wetland value, Minn. Statutes 2022 273.11

Tax information microdata sample analysis, Minn. Statutes 2022 270C.12

Tax judgment sales, Minn. Statutes 2022 270C.7101, 2022 270C.7104

Tax liability

Agreements, Minn. Statutes 2022 270C.33, 2022 270C.35, 2022 270C.52

Understatement, burden of proof, Minn. Statutes 2022 289A.60

Tax liens

Contracts for deed, termination notice, Minn. Statutes 2022 559.21

Generally, Minn. Statutes 2022 270C.63

Tax notices

Administration and compliance, third party subpoenas, Minn. Statutes 2022 270C.32, 2022 270C.61

Assessments, Minn. Statutes 2022 270C.33, 2022 272.0295, 2022 297D.12, 2022 297G.16, 2022 297G.17

Delinquent taxes

Chiropractors, Minn. Statutes 2022 148.10

Copies to third-party bulk filers and clients, Minn. Statutes 2022 290.92

Dental auxiliaries, Minn. Statutes 2022 150A.08

Dentists, Minn. Statutes 2022 150A.08

Generally, Minn. Statutes 2022 270C.72, 2022 270C.725

Insurance producers, Minn. Statutes 2022 60K.44

Osteopathic physicians, Minn. Statutes 2022 147.091

Physicians and surgeons, Minn. Statutes 2022 147.091

Real estate licensees, Minn. Statutes 2022 82.82

Flight property taxes, Minn. Statutes 2022 270.075

Income and franchise taxes, Minn. Statutes 2022 270C.36, 2022 290.48, 2022 293.11

Jeopardy assessments and collections, Minn. Statutes 2022 270C.36

Levies for collection or payment, Minn. Statutes 2022 270C.67, 2022 270C.68, 2022 270C.7101, 2022 270C.7109

Liens, filing, Minn. Statutes 2022 270C.63

Refunds, Minn. Statutes 2022 270A.03, 2022 270A.07, 2022 289A.50

Returns, failure to file, Minn. Statutes 2022 270C.72

Semitaconite taxes, estimates, correction, Minn. Statutes 2022 298.39

Solar energy production tax, Minn. Statutes 2022 272.0295

Solid waste management taxes, Minn. Statutes 2022 297H.13

Tax classification of iron-bearing formations, Minn. Statutes 2022 273.16

Taxpayers

Administrative review, Minn. Statutes 2022 270C.35

Delinquent taxpayers, publication of names, Minn. Statutes 2022 270C.728

Electronic tax payments, Minn. Statutes 2022 270C.42

Mailed materials, use of Social Security number, Minn. Statutes 2022 270C.308

Rights, appeals, Minn. Statutes 2022 270C.33

Unconstitutional tax laws, cumulative refunds owed, Minn. Statutes 2022 270C.43

Third-party bulk filers, suspension or revocation of registration, Minn. Statutes 2022 290.92

Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2022 297F.04

Utility property, exemption, valuation, classification, or tax, Minn. Statutes 2022 273.372

Withholding (taxes), Minn. Statutes 2022 270C.69, 2022 270C.725, 2022 290.92

Tax payments by financial transaction card, Minn. Statutes 2022 270C.425

Tax preparers

Authority to terminate electronic filing, Minn. Statutes 2022 289A.60

Cease and desist orders, enforcement, Minn. Statutes 2022 270C.447

Complaints about, data sharing, Minn. Statutes 2022 270C.445

Preparers subject to penalties, publication of names, Minn. Statutes 2022 270C.446

Tax refunds

Appropriations, Minn. Statutes 2022 270C.19

Extension agreements, Minn. Statutes 2022 289A.42

Locating payees, Minn. Statutes 2022 270B.11

Tax relief area revenue distribution, Minn. Statutes 2022 276A.01, 2022 276A.02, 2022 276A.05, 2022 276A.08, 2022 276A.09

Tax return data, information exchange, Minn. Statutes 2022 270B.12, 2022 270C.03

Tax returns

Disclosure, income and franchise taxes, Minn. Statutes 2022 270B.131

Notice and demand to file, Minn. Statutes 2022 289A.12

Prepared by department, generally, Minn. Statutes 2022 270C.03, 2022 270C.33

Trust funds, Minn. Statutes 2022 289A.12

Tax revenue-sharing, Indian tribes, Minn. Statutes 2022 270C.19

Tax revenues

Generally, see Revenues under specific kinds of taxes

Revenue notices, Minn. Statutes 2022 14.03

Tax shelters, registration and listing, Minn. Statutes 2022 289A.121

Tax tables

Marriage penalty credit, income taxes, Minn. Statutes 2022 290.0675

Property taxes, payments, refunds, Minn. Statutes 2022 290A.04

Withholding (taxes), Minn. Statutes 2022 270C.69, 2022 290.92

Tax-forfeited lands, see TAX-FORFEITED LAND

Taxpayer assistance grants, Minn. Statutes 2022 270C.21

Taxpayer interviews, procedures, Minn. Statutes 2022 270C.285

Taxpayers' rights advocates, Minn. Statutes 2022 270A.11

Testimony, authority to take, Minn. Statutes 2022 270C.02

Tobacco products delivery sales, out-of-state retailers, registration and reports, Minn. Statutes 2022 325F.781

Towns

Change of name, Minn. Statutes 2022 379.09

Organization or change of boundaries, Minn. Statutes 2022 379.05

Towns with the same name, Minn. Statutes 2022 379.07

Township mutual companies, annual statements, Minn. Statutes 2022 67A.11

Transfer of duties and functions to, Liquor Control Department, Minn. Statutes 2022 340A.201

Travel expenses, approval and payment, Minn. Statutes 2022 270C.02

Trunk highway bonds, debt service, motor fuel tax surcharge for, Minn. Statutes 2022 296A.083

Trust funds, income and franchise taxes, Minn. Statutes 2022 289A.12

Unemployment insurance, Minn. Statutes 2022 268.145, 2022 268.19

Utilities, personal property taxes, Minn. Statutes 2022 273.371, 2022 273.372

Video display devices, recycling, Minn. Statutes 2022 115A.1310 to 2022 115A.1330

Volunteer firefighters relief associations, Minn. Statutes 2022 424A.02

Wind energy conversion systems, Minn. Statutes 2022 272.028, 2022 272.029

Withholding (taxes), Minn. Statutes 2022 270C.69, 2022 290.92, 2022 290.923

Witnesses

Generally, Minn. Statutes 2022 270C.02, 2022 270C.31

Net tax capacity hearings, Minn. Statutes 2022 270C.923

Tax administration and compliance, Minn. Statutes 2022 270C.32

Workers' compensation reports, use, Minn. Statutes 2022 176.231