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Minnesota Legislature

Office of the Revisor of Statutes

2010 Minnesota Statutes Index (topics)

WITHHOLDING (TAXES)

See also INCOME AND FRANCHISE TAXES; LABOR AND EMPLOYMENT

Affidavits, nonresidents, residency, Minn. Statutes 2010 290.92

Amount

Generally, Minn. Statutes 2010 290.92

Royalties on ores, Minn. Statutes 2010 290.923

Substantial understatement of amount due, Minn. Statutes 2010 289A.60

Appeals, exemption status, Minn. Statutes 2010 290.92

Assessments, procedure for, Minn. Statutes 2010 270C.56

Burden of proof, frivolous returns, Minn. Statutes 2010 289A.60

Collection

Failure to collect, criminal penalties, Minn. Statutes 2010 289A.63

Monetary penalties, Minn. Statutes 2010 289A.60

Computation, Minn. Statutes 2010 290.92

Construction contractors

Generally, Minn. Statutes 2010 290.92

Nonresidents, Minn. Statutes 2010 290.9705

Contested cases, third-party bulk filers, Minn. Statutes 2010 290.92

Contractors, construction contractors, Minn. Statutes 2010 290.92

Corporations, Minn. Statutes 2010 290.92

Credits, excess credits, refunds, Minn. Statutes 2010 289A.50

Debts owed to state, Revenue Department

Collection procedures, Minn. Statutes 2010 16D.08

Delinquent taxes

Employers, duties, Minn. Statutes 2010 270C.69

Notice, Minn. Statutes 2010 270C.725

Deposits

Electronic payments, Minn. Statutes 2010 289A.20

Royalties on ores, Minn. Statutes 2010 290.923

Disclosure, reciprocity, Minn. Statutes 2010 290.92

Employees, Minn. Statutes 2010 290.92

Employers

Delegation of duties, Minn. Statutes 2010 290.92, 2010 290.923

Delinquent taxes, Minn. Statutes 2010 270C.69

Deposits, due dates, Minn. Statutes 2010 289A.20

Due dates, generally, Minn. Statutes 2010 289A.18

Entertainment entities, duties, Minn. Statutes 2010 290.9201

Extensions, Minn. Statutes 2010 289A.19

Generally, Minn. Statutes 2010 290.92

Overpayments, refunds, Minn. Statutes 2010 289A.50

Returns, filing, Minn. Statutes 2010 289A.09, 2010 289A.18, 2010 289A.19

Statements, providing to employees, Minn. Statutes 2010 289A.09

Violations, monetary penalties, Minn. Statutes 2010 289A.60

Entertainment taxes, Minn. Statutes 2010 290.92, 2010 290.9201

Estates, Minn. Statutes 2010 290.92

Evasion, Minn. Statutes 2010 289A.63

Exceptions, Minn. Statutes 2010 290.92, 2010 290.9201

Exemptions

Certificates, Minn. Statutes 2010 290.92, 2010 290.923

Entertainment taxes, nonresidents, Minn. Statutes 2010 290.9201

Generally, Minn. Statutes 2010 290.92

Royalties on ores, Minn. Statutes 2010 290.923

Extensions, Minn. Statutes 2010 289A.19, 2010 289A.42

Failure to withhold, pay, or deposit

Liability, Minn. Statutes 2010 270C.56, 2010 270C.58, 2010 289A.31

False information, employees supplying, Minn. Statutes 2010 289A.63

Federal annuities, withholding requested by taxpayer, Minn. Statutes 2010 289A.09

Federal taxes

Changes, notice to Revenue Department, Minn. Statutes 2010 289A.38

Extensions, Minn. Statutes 2010 289A.42

Management and Budget Department, duties, Minn. Statutes 2010 16A.13

State employees, Minn. Statutes 2010 16A.13

Financial asset securitization investment trusts, Minn. Statutes 2010 290.9743

Generally, Minn. Statutes 2010 290.92

Interest

Overpayment, Minn. Statutes 2010 289A.56

Payment, liability, Minn. Statutes 2010 270C.58, 2010 289A.31

State contractors, Minn. Statutes 2010 270C.66

Substantial understatement of amount due, Minn. Statutes 2010 289A.60

Unpaid interest, successor liability of businesses, Minn. Statutes 2010 270C.57

Lawsuits, venue, Minn. Statutes 2010 289A.63

Liability

Failure to withhold, personal liability, Minn. Statutes 2010 270C.56, 2010 270C.58

Taxes, claims for refunds, Minn. Statutes 2010 270C.56

Third parties providing wages, Minn. Statutes 2010 270C.59

Third-party bulk filers, losses on investments, Minn. Statutes 2010 290.92

Violations, generally, Minn. Statutes 2010 270C.56

Local governments, contracts, Minn. Statutes 2010 270C.66

Overpayment, Minn. Statutes 2010 289A.50, 2010 289A.56

Pari-mutuel betting, Minn. Statutes 2010 290.92

Payment

Due dates, Minn. Statutes 2010 289A.20, 2010 289A.56

Electronic funds transfers, third-party bulk filers, Minn. Statutes 2010 290.92

Electronic payments, Minn. Statutes 2010 289A.20, 2010 289A.60

Failure to pay, Minn. Statutes 2010 289A.60, 2010 289A.63

Nonresident contractors, cash surety or bond, Minn. Statutes 2010 290.9705

Overpayment, Minn. Statutes 2010 289A.50, 2010 289A.56

Repeated failure to make timely payments, penalties, Minn. Statutes 2010 289A.60

State contractors, Minn. Statutes 2010 270C.66

Underpayment, adjustment, assessment, and collection, Minn. Statutes 2010 289A.20

Unpaid taxes, successor liability of businesses, Minn. Statutes 2010 270C.57

Payroll taxes, federal taxes, collection and custody, Minn. Statutes 2010 16A.13

Penalties (monetary)

Entertainment taxes, Minn. Statutes 2010 290.9201

Generally, Minn. Statutes 2010 289A.60

Payment, liability, Minn. Statutes 2010 270C.58, 2010 289A.31

State contractors, Minn. Statutes 2010 270C.66

Unpaid penalties, successor liability of businesses, Minn. Statutes 2010 270C.57

Priority of claims, Minn. Statutes 2010 290.92

Public defense, reimbursement for, Minn. Statutes 2010 611.20

Rates

Entertainment taxes, Minn. Statutes 2010 290.9201

Nonresident contractors, Minn. Statutes 2010 290.9705

Supplemental wages, Minn. Statutes 2010 290.92

Real estate mortgage investment conduits, Minn. Statutes 2010 290.9741

Refunds

Excess amounts withheld, Minn. Statutes 2010 270C.69, 2010 290.92

Form prepared by Revenue Department, Minn. Statutes 2010 289A.50

Overpayment, Minn. Statutes 2010 289A.50

Remuneration, when not wages, Minn. Statutes 2010 290.92

Returns

Amended returns, Minn. Statutes 2010 289A.38

Electronic filing, third-party bulk filers, Minn. Statutes 2010 290.92

Entertainment taxes, Minn. Statutes 2010 290.9201

Failure to file, Minn. Statutes 2010 289A.60, 2010 289A.63

False or fraudulent returns, Minn. Statutes 2010 289A.60, 2010 289A.63

Filing requirements, Minn. Statutes 2010 289A.09, 2010 289A.18, 2010 289A.19

Generally, Minn. Statutes 2010 289A.60

Royalties on ores, Minn. Statutes 2010 290.923

Revenue Department, debts owed to state, collection, Minn. Statutes 2010 16D.08

Royalties on ores, Minn. Statutes 2010 290.92, 2010 290.923

S corporations, Minn. Statutes 2010 290.92

Schedules and tables

Generally, Minn. Statutes 2010 290.92

Royalties on ores, Minn. Statutes 2010 290.923

Service of process, noncompliance, notice, Minn. Statutes 2010 290.92

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

State contractors, Minn. Statutes 2010 270C.66

Statutes of limitations, violations, generally, Minn. Statutes 2010 289A.63

Sureties, construction contracts, waiver of withholding, Minn. Statutes 2010 290.9705

Tax liability

Horse racing licensees, Minn. Statutes 2010 290.92

Royalties on ores, Minn. Statutes 2010 290.923

State Lottery, Minn. Statutes 2010 290.92

Third parties providing wages, Minn. Statutes 2010 270C.59, 2010 290.92

Who is liable, Minn. Statutes 2010 270C.58, 2010 289A.31

Tax liens

Partnerships, Minn. Statutes 2010 290.92

Revenue Department, duties, Minn. Statutes 2010 290.92

Successor businesses, duties, Minn. Statutes 2010 270C.57

Tax notices

Delinquent taxes, Minn. Statutes 2010 270C.69, 2010 270C.725, 2010 290.92

Generally, Minn. Statutes 2010 290.92

Taxes reported, omissions exceeding 25 percent

Additional taxes, assessment, Minn. Statutes 2010 289A.38

Taxpayers

Delinquent taxes, Minn. Statutes 2010 270C.725

Social Security numbers, failure to provide, monetary penalties, Minn. Statutes 2010 289A.60

Third parties providing wages, tax liability, Minn. Statutes 2010 270C.59

Third-party bulk filers

Audits and examinations, Minn. Statutes 2010 290.92, 2010 349.168

Client lists, Minn. Statutes 2010 270B.02, 2010 290.92

Deposits, electronic payments, Minn. Statutes 2010 289A.20

Gambling employee payrolls, Minn. Statutes 2010 349.168

Generally, Minn. Statutes 2010 290.92

Payments, electronic funds transfers, Minn. Statutes 2010 290.92, 2010 349.168

Registration with Revenue Department, Minn. Statutes 2010 290.92, 2010 349.168

Returns, electronic filing, Minn. Statutes 2010 289A.09, 2010 290.92

Statements, electronic submission to Revenue Department, Minn. Statutes 2010 289A.09

Trusts, Minn. Statutes 2010 290.92

Unemployment benefits, Minn. Statutes 2010 268.059, 2010 290.92

Unemployment insurance taxes, taxes or in lieu payments, Minn. Statutes 2010 268.059

Violations and penalties

Criminal penalties, additional to civil penalties, Minn. Statutes 2010 289A.63

Failure to withhold, personal liability, Minn. Statutes 2010 270C.58

Noncompliance, Minn. Statutes 2010 270C.60, 2010 290.9201

Social Security numbers not furnished or inaccurate, Minn. Statutes 2010 290.92

Statutes of limitations, Minn. Statutes 2010 289A.63

Third-party bulk filers, suspension or revocation of registration, fines, Minn. Statutes 2010 290.92

Voluntary withholding agreements, Minn. Statutes 2010 290.92

Waivers, nonresident contractors, Minn. Statutes 2010 290.9705

Withholding account numbers

Applications, Minn. Statutes 2010 289A.60, 2010 290.92

Assignment prohibited, Minn. Statutes 2010 290.92

Cancellation, withholding statements, effect on, Minn. Statutes 2010 289A.09

Royalties on ores, Minn. Statutes 2010 290.923

Withholding exemption certificates, Minn. Statutes 2010 290.92, 2010 290.923

Withholding statements

Entertainment taxes, Minn. Statutes 2010 290.9201

Failure to provide, penalties, Minn. Statutes 2010 289A.60

False or fraudulent statements, penalties, Minn. Statutes 2010 289A.60

Generally, Minn. Statutes 2010 289A.09

Reconciliations, filing, Minn. Statutes 2010 289A.09, 2010 289A.38

Royalties on ores, Minn. Statutes 2010 290.923