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Office of the Revisor of Statutes

2005 Minnesota Statutes Index (topics)

AIRLINES

Accidents, Minn. Statutes 2005 360.015, 2005 360.0216, 2005 360.0753

Aircraft, see AIRCRAFT

Audits and examinations

Revenue Department, powers, Minn. Statutes 2005 270.073

Commercial operations

Licenses, permits, or certificates, acting without, Minn. Statutes 2005 360.018

Definitions

Aircraft registration and taxation, Minn. Statutes 2005 360.511

Flight property taxes, Minn. Statutes 2005 270.071

Employees, security guards, exclusion, Minn. Statutes 2005 326.32

Estoppel, flight property tax assessments, Minn. Statutes 2005 270.073

False advertisement

Registration, suspension, or revocation, Minn. Statutes 2005 360.018

Flight property taxes, notice received, Minn. Statutes 2005 270.075, 2005 270.076

Flight property, see under AIRCRAFT

Foreign air carriers, secured transactions, location, Minn. Statutes 2005 336.9-307

Frequent flier credits, public officers and employees, Minn. Statutes 2005 15.435

Indebtedness, flight property taxes, personal debt, Minn. Statutes 2005 270.072

Northwest Airlines

Aircraft facilities bonds, see Northwest Airlines facilities under BONDS (PUBLIC DEBT)

Corporate headquarters, pledge to remain in state, Minn. Statutes 2005 116R.16

Facilities

Leases, Minn. Statutes 2005 116R.02, 2005 116R.16

Maintenance facilities, see under AIRCRAFT

Income and franchise taxes, job creation credit, Minn. Statutes 2005 290.06

Loans to, state loans, conditions, Minn. Statutes 2005 473.608

Tax-exempt property leased or loaned to for-profit businesses, imposition of taxes, Minn. Statutes 2005 272.01

Notice given, taxation, election, Minn. Statutes 2005 360.521

Oaths, tax assessment reports, Minn. Statutes 2005 270.072

Passengers, see AIRCRAFT

Personal property, tax assessments, Minn. Statutes 2005 270.072

Petitions, valuation of flight property, grievances, Minn. Statutes 2005 270.074

Property taxes

Assessment, Minn. Statutes 2005 270.072

Flight property, see FLIGHT PROPERTY TAXES

Tax records, subpoenas, Minn. Statutes 2005 270.073

Real property, tax assessments, Minn. Statutes 2005 270.072

Records and record keeping

Court orders to produce, failure to comply, contempt, Minn. Statutes 2005 8.16

Examination, Minn. Statutes 2005 270.073

Tax records, subpoenas, Minn. Statutes 2005 270.073

Registration, suspension or revocation, Minn. Statutes 2005 360.018

Repair facilities, see Maintenance facilities under AIRCRAFT

Reports given, tax assessment reports, Minn. Statutes 2005 270.072

Secured transactions, foreign air carriers, Minn. Statutes 2005 336.9-307

Security interests, foreign air carriers, Minn. Statutes 2005 336.9-307

Service to small or medium sized communities

Flight property taxes, Minn. Statutes 2005 270.074

Subpoenas

Court administrators, duties, Minn. Statutes 2005 270.073

Flight property, tax records, failure to obey, Minn. Statutes 2005 270.073

Records, subpoenas to produce, Minn. Statutes 2005 8.16, 2005 388.23

Tax records, subpoenas, Minn. Statutes 2005 270.073

Taxation

Aircraft, see Taxes under AIRCRAFT

Annual assessments, election, Minn. Statutes 2005 360.521

Flight property, see FLIGHT PROPERTY TAXES

Property taxes, Minn. Statutes 2005 270.072, 2005 270.073

Travel accounts, contracts for, Minn. Statutes 2005 471.91

Violations and penalties

Records, producing, Minn. Statutes 2005 8.16

Subpoenas, failure to obey, contempt of court, assessments, Minn. Statutes 2005 270.073

Tax assessment reports, late filing, penalties, Minn. Statutes 2005 270.072