INTERNAL REVENUE SERVICE (IRS)

Access to data, tax returns, Minn. Statutes 2005 270B.12

Contracts and agreements

Levies against state tax refunds, Minn. Statutes 2005 270C.41

Tax return data, information exchange, Minn. Statutes 2005 270B.12

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2005 297F.01

Estate taxes, Minn. Statutes 2005 291.005

Liquor taxes, Minn. Statutes 2005 297G.01

Minnesota college savings plan, Minn. Statutes 2005 136G.03

Property Tax Refund Act, Minn. Statutes 2005 290A.03

Sales and use taxes, Minn. Statutes 2005 297A.61

Securities regulation, Minn. Statutes 2005 80A.14

Tax administration and compliance, Minn. Statutes 2005 289A.02

Disclosure

Income and franchise tax returns, exception, Minn. Statutes 2005 290.611

Enrolled agents

Tax preparation services, exemptions, Minn. Statutes 2005 270C.445

Filing with

Ramsey County, tax-exempt certificates, Minn. Statutes 2005 383A.03

Forms, federal tax liens, notices, Minn. Statutes 2005 272.488

Inspections, tax returns, Minn. Statutes 2005 270B.12

Internal Revenue Code of 1986, Minn. Statutes 2005 290.01

Internal Revenue Code

Compliance with, Minn. Statutes 2005 136G.05, 2005 356.635

Payments by, federal tax liens, filing costs, Minn. Statutes 2005 272.484

Private letter rulings

Minnesota college savings plan, Minn. Statutes 2005 136G.05

Transfer of funds

Unemployment benefits, income taxes, Minn. Statutes 2005 268.145

Volunteer firefighter relief associations

Termination, following consolidation, notice, Minn. Statutes 2005 424B.08