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Office of the Revisor of Statutes

2012 Minnesota Statutes Index (topics)

INTERNAL REVENUE SERVICE (IRS)

Access to data, tax returns, Minn. Statutes 2012 270B.12

Contracts and agreements

Levies against state tax refunds, Minn. Statutes 2012 270C.41

Tax return data, information exchange, Minn. Statutes 2012 270B.12

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2012 297F.01

Estate taxes, Minn. Statutes 2012 291.005

Liquor taxes, Minn. Statutes 2012 297G.01

Minnesota college savings plan, Minn. Statutes 2012 136G.03

Property Tax Refund Act, Minn. Statutes 2012 290A.03

Tax administration and compliance, Minn. Statutes 2012 289A.02

Disclaimer of estate property interests, tax-qualified disclaimers, Minn. Statutes 2012 524.2-1104

Disclosure, income and franchise tax returns, exception, Minn. Statutes 2012 270B.131

Enrolled agents, tax preparation services, exemptions, Minn. Statutes 2012 270C.445

Filing extensions, federal returns, Minn. Statutes 2012 289A.19

Filing with, Ramsey County, tax-exempt certificates, Minn. Statutes 2012 383A.03

Forms, federal tax liens, notices, Minn. Statutes 2012 272.488

Inspections, tax returns, Minn. Statutes 2012 270B.12

Internal Revenue Code of 1986, Minn. Statutes 2012 290.01

Internal Revenue Code, compliance with, Minn. Statutes 2012 136G.05, 2012 356.635

Payments by, federal tax liens, filing costs, Minn. Statutes 2012 272.484

Private letter rulings, Minnesota college savings plan, Minn. Statutes 2012 136G.05

Transfer of funds, unemployment benefits, income taxes, Minn. Statutes 2012 268.145

Volunteer firefighter relief associations, termination, following consolidation, notice, Minn. Statutes 2012 424B.08