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2008 Minnesota Statutes Index (topics)

WITHHOLDING (TAXES)

See also INCOME AND FRANCHISE TAXES; LABOR AND EMPLOYMENT

Affidavits, nonresidents, residency, Minn. Statutes 2008 290.92

Amount

Generally, Minn. Statutes 2008 290.92

Royalties on ores, Minn. Statutes 2008 290.923

Substantial understatement of amount due, Minn. Statutes 2008 289A.60

Appeals, exemption status, Minn. Statutes 2008 290.92

Assessments, procedure for, Minn. Statutes 2008 270C.56

Burden of proof, frivolous returns, Minn. Statutes 2008 289A.60

Collection

Failure to collect, criminal penalties, Minn. Statutes 2008 289A.63

Monetary penalties, Minn. Statutes 2008 289A.60

Computation, Minn. Statutes 2008 290.92

Construction contractors

Generally, Minn. Statutes 2008 290.92

Nonresidents, Minn. Statutes 2008 290.9705

Contested cases, third-party bulk filers, Minn. Statutes 2008 290.92

Contractors, construction contractors, Minn. Statutes 2008 290.92

Corporations, Minn. Statutes 2008 290.92

Credits, excess credits, refunds, Minn. Statutes 2008 289A.50

Debts owed to state, Revenue Department

Collection procedures, Minn. Statutes 2008 16D.08

Delinquent taxes

Employers, duties, Minn. Statutes 2008 270C.69

Notice, Minn. Statutes 2008 270C.725

Deposits

Electronic payments, Minn. Statutes 2008 289A.20

Royalties on ores, Minn. Statutes 2008 290.923

Disclosure, reciprocity, Minn. Statutes 2008 290.92

Employees, Minn. Statutes 2008 290.92

Employers

Delegation of duties, Minn. Statutes 2008 290.92, 2008 290.923

Delinquent taxes, Minn. Statutes 2008 270C.69

Deposits, due dates, Minn. Statutes 2008 289A.20

Due dates, generally, Minn. Statutes 2008 289A.18

Entertainment entities, duties, Minn. Statutes 2008 290.9201

Extensions, Minn. Statutes 2008 289A.19

Generally, Minn. Statutes 2008 290.92

Overpayments, refunds, Minn. Statutes 2008 289A.50

Returns, filing, Minn. Statutes 2008 289A.09, 2008 289A.18, 2008 289A.19

Statements, providing to employees, Minn. Statutes 2008 289A.09

Violations, monetary penalties, Minn. Statutes 2008 289A.60

Entertainment taxes, Minn. Statutes 2008 290.92, 2008 290.9201

Estates, Minn. Statutes 2008 290.92

Evasion, Minn. Statutes 2008 289A.63

Exceptions, Minn. Statutes 2008 290.92, 2008 290.9201

Exemptions

Certificates, Minn. Statutes 2008 290.92, 2008 290.923

Entertainment taxes, nonresidents, Minn. Statutes 2008 290.9201

Generally, Minn. Statutes 2008 290.92

Royalties on ores, Minn. Statutes 2008 290.923

Extensions, Minn. Statutes 2008 289A.19, 2008 289A.42

Failure to withhold, pay, or deposit

Liability, Minn. Statutes 2008 270C.56, 2008 270C.58, 2008 289A.31

False information, employees supplying, Minn. Statutes 2008 289A.63

Federal annuities, withholding requested by taxpayer, Minn. Statutes 2008 289A.09

Federal taxes

Changes, notice to Revenue Department, Minn. Statutes 2008 289A.38

Extensions, Minn. Statutes 2008 289A.42

Finance Department, duties, Minn. Statutes 2008 16A.13

State employees, Minn. Statutes 2008 16A.13

Fiduciaries, Minn. Statutes 2008 290.92

Financial asset securitization investment trusts, Minn. Statutes 2008 290.9743

Fines, third-party bulk filers, Minn. Statutes 2008 290.92

Generally, Minn. Statutes 2008 290.92

Gratuities (tips), Minn. Statutes 2008 290.92

Individuals, Minn. Statutes 2008 290.92

Interest

Overpayment, Minn. Statutes 2008 289A.56

Payment, liability, Minn. Statutes 2008 270C.58, 2008 289A.31

State contractors, Minn. Statutes 2008 270C.66

Substantial understatement of amount due, Minn. Statutes 2008 289A.60

Unpaid interest, successor liability of businesses, Minn. Statutes 2008 270C.57

Lawsuits, venue, Minn. Statutes 2008 289A.63

Liability

Failure to withhold, personal liability, Minn. Statutes 2008 270C.56, 2008 270C.58

Third parties providing wages, Minn. Statutes 2008 270C.59

Third-party bulk filers, losses on investments, Minn. Statutes 2008 290.92

Violations, generally, Minn. Statutes 2008 270C.56

Local governments, contracts, Minn. Statutes 2008 270C.66

Lottery prizes, Minn. Statutes 2008 290.92

Nonresidents, exemption, Minn. Statutes 2008 290.92

Overpayment, Minn. Statutes 2008 289A.50, 2008 289A.56

Pari-mutuel betting, Minn. Statutes 2008 290.92

Partnerships, Minn. Statutes 2008 290.92

Payment

Due dates, Minn. Statutes 2008 289A.20, 2008 289A.56

Electronic funds transfers, third-party bulk filers, Minn. Statutes 2008 290.92

Electronic payments, Minn. Statutes 2008 289A.20, 2008 289A.60

Failure to pay, Minn. Statutes 2008 289A.60, 2008 289A.63

Nonresident contractors, cash surety or bond, Minn. Statutes 2008 290.9705

Overpayment, Minn. Statutes 2008 289A.50, 2008 289A.56

Repeated failure to make timely payments, penalties, Minn. Statutes 2008 289A.60

State contractors, Minn. Statutes 2008 270C.66

Underpayment, adjustment, assessment, and collection, Minn. Statutes 2008 289A.20

Unpaid taxes, successor liability of businesses, Minn. Statutes 2008 270C.57

Payroll taxes, federal taxes, collection and custody, Minn. Statutes 2008 16A.13

Penalties (monetary)

Entertainment taxes, Minn. Statutes 2008 290.9201

Generally, Minn. Statutes 2008 289A.60

Payment, liability, Minn. Statutes 2008 270C.58, 2008 289A.31

State contractors, Minn. Statutes 2008 270C.66

Unpaid penalties, successor liability of businesses, Minn. Statutes 2008 270C.57

Priority of claims, Minn. Statutes 2008 290.92

Public defense, reimbursement for, Minn. Statutes 2008 611.20

Rates

Entertainment taxes, Minn. Statutes 2008 290.9201

Nonresident contractors, Minn. Statutes 2008 290.9705

Supplemental wages, Minn. Statutes 2008 290.92

Real estate mortgage investment conduits, Minn. Statutes 2008 290.9741

Reciprocity, Minn. Statutes 2008 290.92

Refunds

Excess amounts withheld, Minn. Statutes 2008 270C.69, 2008 290.92

Form prepared by Revenue Department, Minn. Statutes 2008 289A.50

Overpayment, Minn. Statutes 2008 289A.50

Remuneration, when not wages, Minn. Statutes 2008 290.92

Returns

Amended returns, Minn. Statutes 2008 289A.38

Considered filing and payment of corporate tax, Minn. Statutes 2008 289A.60

Electronic filing, third-party bulk filers, Minn. Statutes 2008 290.92

Entertainment taxes, Minn. Statutes 2008 290.9201

Failure to file, Minn. Statutes 2008 289A.60, 2008 289A.63

Failure to provide, monetary penalties, Minn. Statutes 2008 289A.60

False or fraudulent returns, Minn. Statutes 2008 289A.60, 2008 289A.63

Filing requirements, Minn. Statutes 2008 289A.09, 2008 289A.18, 2008 289A.19

Frivolous returns, monetary penalties, Minn. Statutes 2008 289A.60

Repeated failure to file, monetary penalties, Minn. Statutes 2008 289A.60

Royalties on ores, Minn. Statutes 2008 290.923

Revenue Department, debts owed to state, collection, Minn. Statutes 2008 16D.08

Royalties on ores, Minn. Statutes 2008 290.92, 2008 290.923

S corporations, Minn. Statutes 2008 290.92

Schedules and tables

Generally, Minn. Statutes 2008 290.92

Royalties on ores, Minn. Statutes 2008 290.923

Service of process, noncompliance, notice, Minn. Statutes 2008 290.92

Specific taxes, see Withholding (taxes) under specific types of taxes

State contractors, Minn. Statutes 2008 270C.66

Statutes of limitations, violations, generally, Minn. Statutes 2008 289A.63

Sureties, construction contracts, waiver of withholding, Minn. Statutes 2008 290.9705

Tax liability

Horse racing licensees, Minn. Statutes 2008 290.92

Royalties on ores, Minn. Statutes 2008 290.923

State Lottery, Minn. Statutes 2008 290.92

Third parties providing wages, Minn. Statutes 2008 270C.59, 2008 290.92

Who is liable, Minn. Statutes 2008 270C.58, 2008 289A.31

Tax liens

Partnerships, Minn. Statutes 2008 290.92

Revenue Department, duties, Minn. Statutes 2008 290.92

Successor businesses, duties, Minn. Statutes 2008 270C.57

Tax notices

Delinquent taxes, Minn. Statutes 2008 270C.69, 2008 270C.725, 2008 290.92

Generally, Minn. Statutes 2008 290.92

Taxes reported, omissions exceeding 25 percent

Additional taxes, assessment, Minn. Statutes 2008 289A.38

Taxpayers

Delinquent taxes, Minn. Statutes 2008 270C.725

Social Security numbers, failure to provide, monetary penalties, Minn. Statutes 2008 289A.60

Third parties providing wages, tax liability, Minn. Statutes 2008 270C.59

Third-party bulk filers

Audits and examinations, Minn. Statutes 2008 290.92, 2008 349.168

Client lists, Minn. Statutes 2008 270B.02, 2008 290.92

Deposits, electronic payments, Minn. Statutes 2008 289A.20

Gambling employee payrolls, Minn. Statutes 2008 349.168

Generally, Minn. Statutes 2008 290.92

Payments, electronic funds transfers, Minn. Statutes 2008 290.92, 2008 349.168

Registration with Revenue Department, Minn. Statutes 2008 290.92, 2008 349.168

Returns, electronic filing, Minn. Statutes 2008 289A.09, 2008 290.92

Statements, electronic submission to Revenue Department, Minn. Statutes 2008 289A.09

Trusts, Minn. Statutes 2008 290.92

Unemployment benefits, Minn. Statutes 2008 268.059, 2008 290.92

Unemployment insurance taxes

Taxes or in lieu payments, Minn. Statutes 2008 268.059

Violations and penalties

Criminal penalties, additional to civil penalties, Minn. Statutes 2008 289A.63

Failure to withhold, personal liability, Minn. Statutes 2008 270C.58

Noncompliance, Minn. Statutes 2008 270C.60, 2008 290.9201

Social Security numbers not furnished or inaccurate, Minn. Statutes 2008 290.92

Statutes of limitations, Minn. Statutes 2008 289A.63

Third-party bulk filers, suspension or revocation of registration, fines, Minn. Statutes 2008 290.92

Voluntary withholding agreements, Minn. Statutes 2008 290.92

Waivers, nonresident contractors, Minn. Statutes 2008 290.9705

Withholding account numbers

Applications, Minn. Statutes 2008 289A.60, 2008 290.92

Assignment prohibited, Minn. Statutes 2008 290.92

Cancellation, withholding statements, effect on, Minn. Statutes 2008 289A.09

Royalties on ores, Minn. Statutes 2008 290.923

Withholding exemption certificates, Minn. Statutes 2008 290.92, 2008 290.923

Withholding statements

Entertainment taxes, Minn. Statutes 2008 290.9201

Failure to provide, penalties, Minn. Statutes 2008 289A.60

False or fraudulent statements, penalties, Minn. Statutes 2008 289A.60

Generally, Minn. Statutes 2008 289A.09

Reconciliations, filing, Minn. Statutes 2008 289A.09, 2008 289A.38

Royalties on ores, Minn. Statutes 2008 290.923