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2005 Minnesota Statutes Index (topics)

TAX REFUNDS

Amount

Minimum amount, determination, Minn. Statutes 2005 270C.345

Refunds for unconstitutional tax laws, Minn. Statutes 2005 270C.43

Checks, lost checks, duplicates, Minn. Statutes 2005 16A.46

Claims

Contents, Minn. Statutes 2005 289A.50

Defined as returns, Minn. Statutes 2005 270B.01

Denial, remedies, Minn. Statutes 2005 289A.50

Filing, Minn. Statutes 2005 270C.395, 2005 289A.40, 2005 289A.42

Form prepared by Revenue Department, Minn. Statutes 2005 289A.50

Procedures, Minn. Statutes 2005 270C.28

Revenue Department, duties, Minn. Statutes 2005 270C.28

Taxpayers' rights, Minn. Statutes 2005 270C.28

Data disclosure for, Minn. Statutes 2005 13.46

Definitions, Revenue Recapture Act, Minn. Statutes 2005 270A.03

Denial, administrative review, Minn. Statutes 2005 270C.35, 2005 289A.50

Erroneous refunds

Considered underpayment of tax, Minn. Statutes 2005 289A.37

Date of assessment for, receipt of dishonored check, Minn. Statutes 2005 270C.62

Interest, Minn. Statutes 2005 289A.55

Estimates

Cumulative refunds, unconstitutional tax laws, Minn. Statutes 2005 270C.43

Federal tax refunds

Offsets, fees, time limit for submitting claims, Minn. Statutes 2005 270C.545

Fraud, assessments to correct, time, Minn. Statutes 2005 289A.37

Installment payments

Refunds for unconstitutional tax laws, Minn. Statutes 2005 270C.43

Interest

Certificates and certification, Minn. Statutes 2005 271.12

Computation, Minn. Statutes 2005 270C.405

Erroneous refunds, Minn. Statutes 2005 289A.55

Overpayment, Minn. Statutes 2005 289A.50

Rate, Minn. Statutes 2005 270C.405

Lawsuits, Minn. Statutes 2005 289A.50

Levies by IRS against state tax returns, Minn. Statutes 2005 270C.41

Minnesota family investment program (MFIP)

Applicants or participants, income, exclusions, Minn. Statutes 2005 256J.21

Misrepresentation

Assessments to correct, time, Minn. Statutes 2005 289A.37

Notice requirements, Minn. Statutes 2005 289A.50

Offsets, federal tax refunds, fees, time limit for submitting claims, Minn. Statutes 2005 270.063, 2005 270C.545

Orders, generally, Minn. Statutes 2005 271.12

Orders

Aggregate refunds, Minn. Statutes 2005 270C.33

Minimum amount, Minn. Statutes 2005 270C.345

Payment

Appropriations for, Minn. Statutes 2005 289A.50

Not validation of return's accuracy, Minn. Statutes 2005 289A.50

Revenue recapture refunds, notice, Minn. Statutes 2005 270A.07

Procedures

Refund claims, Minn. Statutes 2005 270C.28

Refunds for unconstitutional tax laws, Minn. Statutes 2005 270C.43

Refund anticipation loans

Generally, Minn. Statutes 2005 270C.445

Refundable credits, Minn. Statutes 2005 270C.33

Renters credit, see under PROPERTY TAXES

Right to receive, Minn. Statutes 2005 289A.50

Setoff

Debts owed to state, exclusion, Minn. Statutes 2005 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 2005 289A.50

Unconstitutional tax laws, procedures, Minn. Statutes 2005 270C.43