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2004 Minnesota Statutes Index (topics)

TAX REFUNDS

Amount

Minimum amount, determination, Minn. Statutes 2004 270.07

Refunds for unconstitutional tax laws, Minn. Statutes 2004 270.79

Application of law

Refunds for unconstitutional tax laws, Minn. Statutes 2004 270.79

Application procedures, Minn. Statutes 2004 270.07

Checks, lost checks, duplicates, Minn. Statutes 2004 16A.46

Claims

Contents, Minn. Statutes 2004 289A.50

Defined as returns, Minn. Statutes 2004 270B.01

Denial, remedies, Minn. Statutes 2004 289A.50

Filing, Minn. Statutes 2004 270.271, 2004 289A.40, 2004 289A.42

Form prepared by Revenue Department, Minn. Statutes 2004 289A.50

Procedures, Minn. Statutes 2004 270.0603

Revenue Department, duties, Minn. Statutes 2004 270.0603

Taxpayers' rights, Minn. Statutes 2004 270.0603

Data disclosure for, Minn. Statutes 2004 13.46

Definitions, Revenue Recapture Act, Minn. Statutes 2004 270A.03

Denial, administrative review, Minn. Statutes 2004 289A.50, 2004 289A.65

Erroneous refunds

Considered underpayment of tax, Minn. Statutes 2004 289A.37

Date of assessment for, receipt of dishonored check, Minn. Statutes 2004 270.65

Interest, Minn. Statutes 2004 289A.55

Estimates

Cumulative refunds, unconstitutional tax laws, Minn. Statutes 2004 270.79

Federal tax refunds

Offsets, fees, time limit for submitting claims, Minn. Statutes 2004 270.063

Fraud, assessments to correct, time, Minn. Statutes 2004 289A.37

Installment payments

Refunds for unconstitutional tax laws, Minn. Statutes 2004 270.79

Interest

Certificates and certification, Minn. Statutes 2004 271.12

Computation, Minn. Statutes 2004 270.76

Erroneous refunds, Minn. Statutes 2004 289A.55

Overpayment, Minn. Statutes 2004 289A.50

Rate, Minn. Statutes 2004 270.76

Lawsuits, Minn. Statutes 2004 289A.50

Levies by IRS against state tax returns, Minn. Statutes 2004 270.052

Minnesota family investment program (MFIP)

Applicants or participants, income, exclusions, Minn. Statutes 2004 256J.21

Misrepresentation

Assessments to correct, time, Minn. Statutes 2004 289A.37

Notice requirements, Minn. Statutes 2004 289A.50

Offsets, federal tax refunds, fees, time limit for submitting claims, Minn. Statutes 2004 270.063

Orders

Aggregate refunds, Minn. Statutes 2004 289A.37

Approval, Minn. Statutes 2004 270.07

Effective date, Minn. Statutes 2004 271.12

Generally, Minn. Statutes 2004 270.07, 2004 271.12

Minimum amount, Minn. Statutes 2004 270.07

Payment

Appropriations for, Minn. Statutes 2004 289A.50

Not validation of return's accuracy, Minn. Statutes 2004 289A.50

Revenue recapture refunds, notice, Minn. Statutes 2004 270A.07

Procedures

Refund claims, Minn. Statutes 2004 270.0603

Refunds for unconstitutional tax laws, Minn. Statutes 2004 270.79

Renters credit, see under PROPERTY TAXES

Right to receive, Minn. Statutes 2004 289A.50

Setoff

Debts owed to state, exclusion, Minn. Statutes 2004 16D.16

Revenue recapture, see Setoff against refunds under REVENUE RECAPTURE

Specific taxes, see Refunds under specific types of taxes

Statutes of limitations

Denial of refund, lawsuits, Minn. Statutes 2004 289A.50

Unconstitutional tax laws, procedures, Minn. Statutes 2004 270.79