Minnesota Legislature
Office of the Revisor of Statutes
2004 Minnesota Statutes Index (topics)
TAXES
See also TAX COURT
Abatement
Delinquent taxes, Minn. Statutes 2004 270.07
Interest, Minn. Statutes 2004 270.07
Jeopardy collections, Minn. Statutes 2004 270.274
Net tax capacities, Minn. Statutes 2004 270.07
Orders, Minn. Statutes 2004 270.07
Penalties, Minn. Statutes 2004 270.07
Presidentially declared disaster areas, Minn. Statutes 2004 270.07
Requests for, administrative review, Minn. Statutes 2004 289A.65
Revenue Department, powers, Minn. Statutes 2004 270.07
Successor liability of businesses, Minn. Statutes 2004 270.102
Administration and compliance requirements
Application of law, Minn. Statutes 2004 289A.01
Audits and examinations, Minn. Statutes 2004 289A.35, 289A.36
Definitions, Minn. Statutes 2004 270B.01, 289A.02
Discovery, Minn. Statutes 2004 270B.16
Fur clothing tax, application of law, Minn. Statutes 2004 295.60
Generally, Minn. Statutes 2004 289A.01 to 289A.65
Investigations, Minn. Statutes 2004 289A.35, 289A.36
Returns and return information, disclosure, see Disclosure under TAX RETURNS
Subpoenas, Minn. Statutes 2004 270B.16
Third party subpoenas, Minn. Statutes 2004 289A.36
Administrative review
Agreements regarding, Minn. Statutes 2004 289A.65
Appeals to Tax Court, Minn. Statutes 2004 289A.65
Contested cases, exemption, Minn. Statutes 2004 289A.65
Determination by Revenue Department, Minn. Statutes 2004 289A.65
Filing, extensions, Minn. Statutes 2004 289A.65
Liability assessments, Minn. Statutes 2004 270.101
Nonconsensual common law liens, penalty assessments, Minn. Statutes 2004 270.278
Notice, Minn. Statutes 2004 289A.65
Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2004 270.67
Procedures, Minn. Statutes 2004 289A.65
Taxpayers' rights, Minn. Statutes 2004 289A.65
Admissions taxes
Baseball park (major league), Minn. Statutes 2004 473I.07
Metrodome, Minn. Statutes 2004 473.595
Racetracks, Minn. Statutes 2004 240.15
Target Center, Minn. Statutes 2004 473.595
Agglomerating facilities taxes, see AGGLOMERATING FACILITIES TAXES
Aggregate materials taxes, Minn. Statutes 2004 298.75
Aircraft, see Taxes under AIRCRAFT
Amount
Substantial understatement of amount due, Minn. Statutes 2004 289A.60
Appeals regarding
Abatement, denial, Minn. Statutes 2004 270.07
Collections during, Minn. Statutes 2004 270.101
Levies for collection or payment, notice, Minn. Statutes 2004 270.70
Rights, notice, Minn. Statutes 2004 270.10
Waivers, tax liability consent agreements, effect, Minn. Statutes 2004 270.67
Application of law
Administration and compliance, Minn. Statutes 2004 289A.01
Administrative review, contested cases, exemption, Minn. Statutes 2004 289A.65
Delinquent taxes, interest, Minn. Statutes 2004 272.08
Electronic tax payments, Minn. Statutes 2004 270.78
Fur clothing tax, administration and compliance, Minn. Statutes 2004 295.60
Interest, unpaid taxes, Minn. Statutes 2004 272.08
Statutes of limitations, suspension due to bankruptcy, Minn. Statutes 2004 289A.41
Wind energy production taxes, Minn. Statutes 2004 272.029
Assessments, see TAX ASSESSMENTS
Audits, see Tax audits under this topic
Bills (legislature)
Incident impact analyses, Minn. Statutes 2004 270.0682
Revenue bills, enactment, Minn. Const. art 4 s 18
Revenue Department, duties, Minn. Statutes 2004 270.06
Bulletins, tax information, Minn. Statutes 2004 14.03, 270.0605, 273.11
Burden of proof
Jeopardy collections, judicial review, Minn. Statutes 2004 270.274
Levies for collection or payment, failure to honor, assessment orders, Minn. Statutes 2004 270.7002
Business identification numbers, see Taxpayer identification numbers under this topic
Capital stock taxes, defined, Minn. Statutes 2004 290.171
Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Claims, confiscated property, equitable relief, Minn. Statutes 2004 270.70
Clearance certificates, see TAX CLEARANCE CERTIFICATES
Collection
Contracts, Minn. Statutes 2004 270.063
Costs, appropriations for, Minn. Statutes 2004 270.063
Delinquent taxes, Minn. Statutes 2004 270.063, 270.276
Failure to collect, criminal penalties, Minn. Statutes 2004 289A.63
Federal tax refund offsets, fees, time limit for submitting claims, Minn. Statutes 2004 270.063
Fur clothing tax, Minn. Statutes 2004 295.60
Jeopardy collections, Minn. Statutes 2004 270.274, 270.70
Lawsuits, Minn. Statutes 2004 270.276, 270.68, 289A.43
Levies, see Levies for collection or payment under this topic
Local taxes, collection by Revenue Department, costs, Minn. Statutes 2004 270.069
Monetary penalties, Minn. Statutes 2004 270.276, 289A.60
Payment on appeal, Minn. Statutes 2004 270.101
Reports about, Minn. Statutes 2004 270.063
Revenue Department, powers and duties, Minn. Statutes 2004 16D.08, 270.06, 270.063
Rulemaking, Minn. Statutes 2004 270.06
Statutes of limitations, Minn. Statutes 2004 289A.41, 289A.42
Taxpayer interviews, procedures, Minn. Statutes 2004 270.272
Unauthorized collection, damages, Minn. Statutes 2004 270.276
Collectors, auctions, unlicensed sales, exception, Minn. Statutes 2004 330.06
Compromise and settlement
Attorney general's authority, Minn. Statutes 2004 8.30
Confiscation of property
Acquisition and resale by state, Minn. Statutes 2004 270.71
Appeals, notice, Minn. Statutes 2004 270.70
Equitable relief, claims, Minn. Statutes 2004 270.70
Execution and sale, see Tax judgment sales under this topic
Exemptions, Minn. Statutes 2004 270.70
Perishable property, Minn. Statutes 2004 270.702
Release, bond or security requirements, Minn. Statutes 2004 270.70
Return of property, Minn. Statutes 2004 270.709
Writs of entry, Minn. Statutes 2004 270.70, 270B.085
Constitutional provisions
Classification of church property, Minn. Const. art 10 s 1
Contracting of state debt, Minn. Const. art 11 s 4 to 7
Excise tax on petroleum products, Minn. Const. art 11 s 3, art 14 s 10
Exemptions, Minn. Const. art 10 s 1, art 14 s 9
Highway user tax distribution fund, Minn. Const. art 14 s 5
Internal improvement works, Minn. Const. art 11 s 3
Motor vehicles, Minn. Const. art 14 s 9
Municipal aid to railroads limited, Minn. Const. art 11 s 12
Occupation tax on mining of ore, Minn. Const. art 11 s 3
Power of, Minn. Const. art 10 s 1
Private purpose, Minn. Const. art 12 s 1
Public purposes, levy and collection, Minn. Const. art 10 s 1
Revenue bills, enactment, Minn. Const. art 4 s 18
Uniform, all taxes to be, Minn. Const. art 10 s 1
Contamination taxes, Minn. Statutes 2004 270.91 to 270.98, 275.065, 276.04
Contested cases, delinquent taxes, Minn. Statutes 2004 270.72
Controlled substances taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES
Credits
Data disclosure for, Minn. Statutes 2004 13.46
Delinquent taxes, overpayments, Minn. Statutes 2004 270.07
Fur clothing tax, payments to other jurisdictions, Minn. Statutes 2004 295.60
Specific tax credits, see Credits under specific types of taxes
Unconstitutional tax laws, refunds, Minn. Statutes 2004 270.79
Damages, delinquent taxes, Minn. Statutes 2004 270.276
Data, classification, noncompliance information, Minn. Statutes 2004 270B.02
Deed taxes, see DEED TAXES
Deficiencies, assessments, time, Minn. Statutes 2004 289A.37
Definitions
Chiropractors, Minn. Statutes 2004 148.10
Consolidated conservation areas, Minn. Statutes 2004 84A.41
Debt collection by state, Minn. Statutes 2004 16D.08
Delinquent personal property taxes, Minn. Statutes 2004 277.20, 277.21
Dentistry law, Minn. Statutes 2004 150A.08
Income and franchise taxes, Minn. Statutes 2004 290.01
Insurance producers, licensing, Minn. Statutes 2004 60K.44
Marriage and family therapists, Minn. Statutes 2004 148B.06
Mental health workers, Minn. Statutes 2004 148B.06
Multistate Tax Compact, Minn. Statutes 2004 290.171
Osteopaths, Minn. Statutes 2004 147.091
Physicians and surgeons, Minn. Statutes 2004 147.091
Revenue Department, Minn. Statutes 2004 270.067, 270.70, 270.72
Social workers, Minn. Statutes 2004 148B.06
Tax data, classification and disclosure, Minn. Statutes 2004 270B.01
Delinquent taxes
Abatement, Minn. Statutes 2004 270.07
Application of law, interest, Minn. Statutes 2004 272.08
Attorneys, disclosure, Minn. Statutes 2004 270B.07
Border city development zones, Minn. Statutes 2004 469.1733
Collection, Minn. Statutes 2004 270.063, 270.276
Contested cases, Minn. Statutes 2004 270.72
Credits, overpayments, Minn. Statutes 2004 270.07
Damages, Minn. Statutes 2004 270.276
Definitions, Minn. Statutes 2004 60K.44, 270.72
Delinquent taxpayers, Minn. Statutes 2004 270.691, 469.1733
Disclosure, Minn. Statutes 2004 270B.07
Enterprise zones, border city zones, Minn. Statutes 2004 469.1733
Extensions, Minn. Statutes 2004 270.75
Generally, see Delinquent taxes under specific taxes
Greater than 500 dollars, gambling licenses, disqualification, Minn. Statutes 2004 349.155
Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2004 290A.15
Interest, Minn. Statutes 2004 270.75, 272.08
Judgments, Minn. Statutes 2004 270.276
Lawsuits, Minn. Statutes 2004 270.276
Liquor licensees, disclosure, Minn. Statutes 2004 270B.07, 270B.12
Lottery retailers, disclosure, Minn. Statutes 2004 270B.12
Lottery winners, disclosure, Minn. Statutes 2004 270B.12
Penalties (monetary), Minn. Statutes 2004 270.276
Public service work in lieu of payment, Minn. Statutes 2004 270.07
Recording fees, Minn. Statutes 2004 270.69
Satisfaction of debt, determination by Revenue Department, Minn. Statutes 2004 270.66
Setoffs, Minn. Statutes 2004 270.66, 270B.09
Statutes of limitations, Minn. Statutes 2004 270.276
Tax liability, property tax refunds applied against, Minn. Statutes 2004 290A.15
Tax liens, renewal, Minn. Statutes 2004 270.69
Tax notices, Minn. Statutes 2004 270.72
Withholding, procedures, Minn. Statutes 2004 290.92
Depository accounts, account for each tax, Minn. Statutes 2004 16A.26
Enforcement of law
Revenue Department, duties, procedures, Minn. Statutes 2004 270.0603, 270.065
Statutes of limitations, suspension, Minn. Statutes 2004 270.273
Entertainment taxes, see under INCOME AND FRANCHISE TAXES
Entities subject to tax, see specific taxes under specific subjects
Equalization studies, Metropolitan Council, duties, Minn. Statutes 2004 473.244
Estate taxes, see ESTATE TAXES
Evasion, see TAX EVASION
Ex post facto, Minn. Const. art 1 s 11
Excise taxes, see EXCISE TAXES
Exemptions
Constitutional provisions, Minn. Const. art 10 s 1
Duluth Transit Authority, Minn. Statutes 2004 458A.30
Forestation, limitations, Minn. Const. art 10 s 2
Fundamental laws, Minn. Const. art 10 s 1, art 14 s 9
Minnesota Comprehensive Health Association, Minn. Statutes 2004 62E.10
Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2004 61B.30
Property, Minn. Const. art 1 s 12
Regional sanitary sewer districts, Minn. Statutes 2004 115.61
Revenue losses to local governments, local impact note exemptions, Minn. Statutes 2004 3.988
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2004 458A.09
Savings association accounts, deceased nonresidents, Minn. Statutes 2004 51A.30
Special laws regarding, Minn. Const. art 12 s 1
Workers' Compensation Reinsurance Association, property, Minn. Statutes 2004 79.34
Extensions
Agreements, Minn. Statutes 2004 16D.08, 270.67
Delinquent taxes, Minn. Statutes 2004 270.75
Interest, Minn. Statutes 2004 270.75, 289A.55
Offers-in-compromise or installment payments, Minn. Statutes 2004 16D.08, 270.67
Federal tax offset program
Defined as recovery, MFIP, Minn. Statutes 2004 256J.08
Human services, recovery of money, apportionment, Minn. Statutes 2004 256.019
Fees
Collection costs, prepayment, Minn. Statutes 2004 270.063
Delinquent taxes, recording fees, Minn. Statutes 2004 270.69
Federal tax refund offsets, Minn. Statutes 2004 270.063
Rulemaking, Minn. Statutes 2004 270.06
Fiduciary security transfers
Tax obligations not affected, Minn. Statutes 2004 520.29
Filing, timely filing
Mail, private delivery service, or electronic means, Minn. Statutes 2004 270.271
Flight property taxes, see FLIGHT PROPERTY TAXES
Forest pests, expenses for control, Minn. Statutes 2004 89.56
Forms, Revenue Department, duties, Minn. Statutes 2004 270.07
Franchise taxes, see INCOME AND FRANCHISE TAXES
Fur clothing tax, generally, Minn. Statutes 2004 295.60
Gambling taxes, see GAMBLING TAXES
Great Lakes Commission, Minn. Statutes 2004 1.21
Gross receipts taxes, defined, Minn. Statutes 2004 290.171
Gross revenues taxes
Fur clothing tax, Minn. Statutes 2004 295.60
Health care gross revenues, see HEALTH CARE GROSS REVENUES TAXES
Health maintenance organizations
Rehabilitation, taxes, payment, Minn. Statutes 2004 60B.17, 60B.191
Hearings
Revenue Department, see Hearings under REVENUE DEPARTMENT
Specific taxes, see Hearings under specific taxes
Income taxes, see INCOME AND FRANCHISE TAXES
Injunctions, Minn. Statutes 2004 270.70
Interest
Abatement, reductions, or refunds, orders, Minn. Statutes 2004 270.07
Adjustment, Minn. Statutes 2004 270.75
Amounts in lieu of, underpayment of estimated tax, Minn. Statutes 2004 270.75
Delinquent taxes, Minn. Statutes 2004 270.75, 272.08
Electronic payment violations, monetary penalties, Minn. Statutes 2004 270.78
Extensions, effect, Minn. Statutes 2004 270.75
Generally, Minn. Statutes 2004 289A.55
Levies for collection or payment, failure to honor, Minn. Statutes 2004 270.7002
Overpayment, Minn. Statutes 2004 289A.56
Payments, priority allocation, Minn. Statutes 2004 270.652
Penalties, Minn. Statutes 2004 270.75
Rates, Minn. Statutes 2004 270.75
Substantial understatement of amount due, Minn. Statutes 2004 289A.60
Tax extension agreements, provisions, Minn. Statutes 2004 270.67
Tax liens to include, see TAX LIENS
Unpaid judgments, Minn. Statutes 2004 270.75
Unpaid taxes, Minn. Statutes 2004 272.08
Interpretation of law
Attorney general, duties, Minn. Statutes 2004 270.07
Enforcement duties, Revenue Department, Minn. Statutes 2004 270.065
Minnesota travel information center and rest area, South Dakota, payment, Minn. Statutes 2004 160.28
Setoffs, delinquent taxes, Minn. Statutes 2004 270.66
Investigations, generally, Minn. Statutes 2004 270.064
Investment securities, compliance, Minn. Statutes 2004 336.8-401
Iron ore bearing materials taxes, see IRON ORE BEARING MATERIALS (OTHER THAN TACONITE) TAXES
Iron sulfides taxes, see TACONITE AND IRON SULFIDES TAXES
Jeopardy collections
Abatement or release, orders, Minn. Statutes 2004 270.274
Administrative review, Minn. Statutes 2004 270.274
Appeals, Minn. Statutes 2004 270.274
Judicial review, burden of proof, Minn. Statutes 2004 270.274
Notice, Minn. Statutes 2004 270.70
Revenue Department, powers, Minn. Statutes 2004 270.70
Statements, Minn. Statutes 2004 270.274
Tax extension agreements, termination, Minn. Statutes 2004 270.67
Judgments
Delinquent taxes, Minn. Statutes 2004 270.276
Interest, Minn. Statutes 2004 289A.55, 549.09
Interpretation of law, Minn. Statutes 2004 270.67
Tax extension agreements, Minn. Statutes 2004 270.67
Unpaid judgments, interest, Minn. Statutes 2004 270.75
Judicial or administrative proceedings, Minn. Statutes 2004 270B.05
Laws, compliance
Residential mortgage originators and servicers, Minn. Statutes 2004 58.06, 58.12
Lawsuits
Attorney general, duties, Minn. Statutes 2004 270.064, 272.58
Collection, Minn. Statutes 2004 270.276, 270.68, 289A.43
County attorneys, duties, Minn. Statutes 2004 270.064
Defenses, Minn. Statutes 2004 271.09
District court fees, Minn. Statutes 2004 357.021
Revenue Department, powers and duties, Minn. Statutes 2004 270.064, 270.68
Rights of action, Minn. Statutes 2004 271.09
Tax judgment sales, payment, Minn. Statutes 2004 270.701
Tax liability, right of contribution, Minn. Statutes 2004 270.101
Venue, Minn. Statutes 2004 289A.63
Levies for collection or payment
Assessment orders, appeals, Minn. Statutes 2004 270.70
Continuous levies, Minn. Statutes 2004 270.7001
Costs, determination, Minn. Statutes 2004 270.707
Defined, Minn. Statutes 2004 270.70
Execution, Minn. Statutes 2004 270.70
Failure to honor levy, personal liability, penalties, Minn. Statutes 2004 270.7002
Honoring levy, effect, Minn. Statutes 2004 270.70
Injunctions, Minn. Statutes 2004 270.70
Liability assessments, Minn. Statutes 2004 270.7002
Liens, enforcement, Minn. Statutes 2004 270.69
Notice, Minn. Statutes 2004 270.70
Optional remedies, Minn. Statutes 2004 270.70
Personal liability, Minn. Statutes 2004 270.70
Priority of levy, Minn. Statutes 2004 270.70
Proceeds, use, Minn. Statutes 2004 270.708
Redemption of property, Minn. Statutes 2004 270.703
Release, Minn. Statutes 2004 270.709
Return of property, Minn. Statutes 2004 270.709
Revenue Department, Minn. Statutes 2004 16D.08, 270.70, 270.7001, 270.709
Revenues, use, Minn. Statutes 2004 270.70
Sale, Minn. Statutes 2004 270.70
Seized property, see Confiscation of property under this topic
Subpoena appearance date, levies prohibited, Minn. Statutes 2004 270.70
Time, Minn. Statutes 2004 270.70
Uneconomical levies, Minn. Statutes 2004 270.70
Wrongful levy, Minn. Statutes 2004 270.709
Liens, see TAX LIENS
Liquor taxes, see LIQUOR TAXES
Local admissions taxes, Minn. Statutes 2004 240.15, 473.545, 473I.07
Local taxes
Collection by Revenue Department, costs, Minn. Statutes 2004 270.069
Lodging taxes, see LODGING TAXES
Losses in connection with, state not liable, Minn. Statutes 2004 3.736
Mail and mailing
U.S. postmark deemed delivery date, Minn. Statutes 2004 270.271
Marijuana taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES
Minnesota tax laws, defined, Minn. Statutes 2004 270B.01
Mortgage registry taxes, see MORTGAGE REGISTRY TAXES
Motor fuel taxes, see MOTOR FUEL TAXES
Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES
Multistate Tax Compact, Minn. Statutes 2004 290.171, 290.174
Nonresident taxpayers
Appeals from commissioner's orders, Minn. Statutes 2004 271.04
Notices, see TAX NOTICES
Occupation taxes, see OCCUPATION TAXES
Orders
Abatement, appeals, reduction, or refunds, Minn. Statutes 2004 270.07
Appeals, Minn. Statutes 2004 271.04
Taxpayer assistance, Minn. Statutes 2004 270.273
Overpayment
Crediting against delinquent tax liability, Minn. Statutes 2004 270.07
Interest, Minn. Statutes 2004 270.76, 289A.56
Refunds, Minn. Statutes 2004 270.76, 289A.56
Parties to suits
Judicial or administrative proceedings, Minn. Statutes 2004 270B.05
Payment
Banks with trust powers, fiduciary duties and powers, Minn. Statutes 2004 48A.07
Business expenses allowed, MFIP self-employed participants, Minn. Statutes 2004 256J.37
Credit card payments, Minn. Statutes 2004 16A.626
Debit card payments, Minn. Statutes 2004 16A.626
Delivery date, U.S. mail, private delivery service, or electronic means, Minn. Statutes 2004 270.271
Dissolution (businesses), priority of obligation, Minn. Statutes 2004 302A.753, 308A.945, 308B.935, 317A.753, 322B.836
Due date on Saturday, Sunday, or holiday, Minn. Statutes 2004 270.27
Electronic payments, see under ELECTRONIC TRANSACTIONS
Erroneous remittance, Revenue Department, duties, Minn. Statutes 2004 270.07
Extensions, see same under this topic
Failure to pay, Minn. Statutes 2004 289A.60, 289A.63
Financial transaction cards, use, Minn. Statutes 2004 270.74
Fur clothing tax, who must pay, Minn. Statutes 2004 295.60
Late payment, Minn. Statutes 2004 270.271, 289A.55
Levies, see Levies for collection or payment under this topic
Minnesota travel information center and rest area, South Dakota, Minn. Statutes 2004 160.28
Overpayment, Minn. Statutes 2004 270.07, 270.76, 289A.56
Priority allocation, Minn. Statutes 2004 270.652
Public service work in lieu of, Minn. Statutes 2004 270.07
Revenue Department assessment orders, time, Minn. Statutes 2004 289A.37
Sequestration of property, order of disposal, corporations, Minn. Statutes 2004 316.05
Timely payment by mail, private delivery service, or electronic means, Minn. Statutes 2004 270.271
Trust companies, fiduciary duties and powers, Minn. Statutes 2004 48A.07
Underpayment, erroneous refunds considered as, Minn. Statutes 2004 289A.37
Payroll taxes, Minn. Statutes 2004 16A.13, 256B.421
Penalties (monetary)
Abatement, Minn. Statutes 2004 270.07
Civil penalties, additional to criminal penalties, Minn. Statutes 2004 289A.60
Collection, Minn. Statutes 2004 289A.60
Delinquent taxes, Minn. Statutes 2004 270.276
Electronic payment violations, Minn. Statutes 2004 270.78
Enforcement penalties, depositing, Minn. Statutes 2004 270.059
Interest, Minn. Statutes 2004 270.75, 289A.55
Late filing payment, date of receipt, determination, Minn. Statutes 2004 270.271
Laws or rules, intentional disregard, Minn. Statutes 2004 289A.60
Levies for collection or payment, failure to honor, Minn. Statutes 2004 270.7002
Nonconsensual common law liens, Minn. Statutes 2004 270.278
Out-of-state businesses, audit noncompliance, Minn. Statutes 2004 289A.36
Payments, priority allocation, Minn. Statutes 2004 270.652
Restrictions, Minn. Statutes 2004 270.10
Tax liens to include, see TAX LIENS
Personal property taxes, see PERSONAL PROPERTY TAXES
Prima facie evidence
Certificates and certification of sale, Minn. Statutes 2004 270.705
Private foundations, prohibited practices, Minn. Statutes 2004 317A.113
Production taxes
Wind energy conversion systems, Minn. Statutes 2004 272.028, 272.029
Property taxes, see PROPERTY TAXES
Real estate brokers and agents, Minn. Statutes 2004 82.35
Reciprocity, audits and examinations, Minn. Statutes 2004 289A.36
Records and record keeping, Minn. Statutes 2004 289A.36
Reductions, Minn. Statutes 2004 270.07
Refunds, see TAX REFUNDS
Returns, see TAX RETURNS
Revenue recapture, see REVENUE RECAPTURE
Revenues
Deposits, Minn. Statutes 2004 16A.26, 16A.275
Generally, see Revenues under specific kinds of taxes
Recommended revenue targets, Minn. Statutes 2004 16A.102
Revenue notices, Minn. Statutes 2004 14.03, 270.0604
Road taxes, see ROAD TAXES
Rulemaking about
Generally, Minn. Statutes 2004 270.06
Taxpayers, information about, disclosure, Minn. Statutes 2004 270B.19
Sales and use taxes, see SALES AND USE TAXES
Schedules, tax liability, Minn. Statutes 2004 270.67
Security transfers, tax obligations not affected, Minn. Statutes 2004 520.29
Seized property, see Confiscation of property under this topic
Self-employment taxes
Small employers, payments by, Minn. Statutes 2004 62L.02
Semitaconite taxes, see SEMITACONITE TAXES
Setoffs, Minn. Statutes 2004 270.66
Solid waste management taxes, see SOLID WASTE MANAGEMENT TAXES
Special assessments, see SPECIAL ASSESSMENTS
Special local taxes, exemptions, Minn. Statutes 2004 270.067
State budget, recommended revenue target, Minn. Statutes 2004 16A.102
Statutes of limitations
Delinquent taxes, Minn. Statutes 2004 270.276
Violations, generally, Minn. Statutes 2004 289A.63
Tables and schedules
Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2004 270.67
Taconite taxes, see TACONITE AND IRON SULFIDES TAXES
Tax audits
Field audits, Minn. Statutes 2004 289A.38, 289A.42
Postaudits, state auditor costs, payment, Minn. Statutes 2004 6.62
Records, Revenue Department, authority, Minn. Statutes 2004 289A.36
Selection criteria, classification, Minn. Statutes 2004 270B.02
Taxpayer interviews, procedures, Minn. Statutes 2004 270.272
Taxpayers, rights, Minn. Statutes 2004 270.0603
Tax clearance certificates, see TAX CLEARANCE CERTIFICATES
Tax evasion, see TAX EVASION
Tax expenditures, Minn. Statutes 2004 270.067
Tax Information Microdata Coordinating Committee, Minn. Statutes 2004 270.0681
Tax judgment sales
Appeals, Minn. Statutes 2004 270.70
Certification, Minn. Statutes 2004 270.704, 270.705
Costs, determination, Minn. Statutes 2004 270.707
Courts, jurisdiction, Minn. Statutes 2004 270.70
Forfeiture, Minn. Statutes 2004 270.701
Generally, Minn. Statutes 2004 270.70
Indivisible property, Minn. Statutes 2004 270.701
Injunctions, Minn. Statutes 2004 270.70
Lawsuits, deferred payment or failure to pay in full, Minn. Statutes 2004 270.701
Manner and conditions, Minn. Statutes 2004 270.701
Minimum price, Minn. Statutes 2004 270.701
Notice, Minn. Statutes 2004 270.701
Payment, Minn. Statutes 2004 270.701
Perishable property, Minn. Statutes 2004 270.702
Proceeds, disposition, Minn. Statutes 2004 270.70
Real property
Generally, see REAL ESTATE TAX JUDGMENT SALES
Redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Records, Minn. Statutes 2004 270.706
Redemption of property, Minn. Statutes 2004 270.703
Request for sale, time, Minn. Statutes 2004 270.701
Revenues, use, Minn. Statutes 2004 270.70, 270.708
Securities, liquidation requirements, Minn. Statutes 2004 270.701
Sheriffs, duties, Minn. Statutes 2004 270.70
Time, place, Minn. Statutes 2004 270.701
Tax liability
Agreements, generally, Minn. Statutes 2004 270.67, 289A.65
Assessments, generally, Minn. Statutes 2004 270.101
Consent agreements, Minn. Statutes 2004 270.67
Delinquent taxes, property tax refunds applied against, Minn. Statutes 2004 290A.15
Fur clothing tax, when liability is incurred, Minn. Statutes 2004 295.60
Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2004 290A.15
Lawsuits, right of contribution, Minn. Statutes 2004 270.101
Levies for collection or payment, failure to honor, assessment orders, Minn. Statutes 2004 270.7002
Offers-in-compromise or installment payments, Minn. Statutes 2004 270.67
Overpayments credited against delinquent taxes, Minn. Statutes 2004 270.07
Transferees of, access to tax returns, Minn. Statutes 2004 270B.03
Understatement, defined, Minn. Statutes 2004 289A.60
Waivers, tax liability consent agreements, Minn. Statutes 2004 270.67
Tax liability agreements
Consent agreements, effect, Minn. Statutes 2004 270.67
Final, Minn. Statutes 2004 270.67
Generally, Minn. Statutes 2004 289A.65
Tax notices
Appeals, rights, Minn. Statutes 2004 270.10
Assessments, determinations, or orders, Minn. Statutes 2004 270.10
Delinquent taxes, Minn. Statutes 2004 270.691, 270.72, 290.92
Electronic tax payments, Minn. Statutes 2004 270.78
Jeopardy assessment or collection statements, Minn. Statutes 2004 270.274
Lawsuits, collection of taxes, Minn. Statutes 2004 270.68
Levies for collection or payment, Minn. Statutes 2004 270.70, 270.709
Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2004 270.67
Tax extension agreements, termination, Minn. Statutes 2004 270.67
Tax judgment sales, confiscated property, Minn. Statutes 2004 270.701
Tax liens, renewals, Minn. Statutes 2004 270.69
Taxpayers' rights advocates having written power of attorney, Minn. Statutes 2004 270.277
Unconstitutional tax laws, cumulative refunds due, Minn. Statutes 2004 270.79
Tax preparers, see TAX PREPARERS
Tax receipts, see Revenues under this topic
Tax shelters
Abusive shelters, promotion, monetary penalties, Minn. Statutes 2004 289A.60
Tax statements, false statements, Minn. Statutes 2004 609.41
Taxable property, viatical settlements, effect, Minn. Statutes 2004 60A.969
Taxable year, defined, Minn. Statutes 2004 290.01
Taxpayer advocates, see Taxpayers' rights advocates under this topic
Taxpayer identification numbers
Administrative review, Minn. Statutes 2004 289A.65
Business license applications, Minn. Statutes 2004 270.72
Cigarette and tobacco products taxes, administrative appeals, Minn. Statutes 2004 297F.22
Colleges and universities, Minn. Statutes 2004 270.66
Deed taxes, appeals, Minn. Statutes 2004 287.39
Electronically filed returns, Minn. Statutes 2004 289A.07
Farm products statutory liens, debtors, Minn. Statutes 2004 336A.03, 336A.08
Health care group purchasers, unique identifiers for billing, Minn. Statutes 2004 62J.54
Health care providers, unique identifiers for billing, Minn. Statutes 2004 62J.54
Independent contractors, Minn. Statutes 2004 268.035
Insurance taxes, administrative appeals, Minn. Statutes 2004 297I.95
Liquor taxes, administrative appeals, Minn. Statutes 2004 297G.21
Mortgage registry taxes, appeals, Minn. Statutes 2004 287.39
Motor carriers, registration statements, Minn. Statutes 2004 221.0251
Motor fuel taxes, Minn. Statutes 2004 296A.15, 296A.25
Sales tax permits, considered as, Minn. Statutes 2004 297A.84
Social Security numbers, see Numbers under SOCIAL SECURITY
State agencies, Minn. Statutes 2004 270.66
State departments, Minn. Statutes 2004 270.66
Successor businesses, Minn. Statutes 2004 270.102
Sustainable forest incentive program claimants, Minn. Statutes 2004 290C.04
Tax forms, filing, Minn. Statutes 2004 270.066
Tax returns, microdata samples, Minn. Statutes 2004 273.124
Technical colleges, Minn. Statutes 2004 270.66
University of Minnesota, Minn. Statutes 2004 270.66
Vendors doing business with state, Minn. Statutes 2004 270.66
Work reporting system reports, Minn. Statutes 2004 256.998
Taxpayers
Access to data, third party tax returns, Minn. Statutes 2004 270B.06
Agreements by, assessments or refund claims, Minn. Statutes 2004 289A.42
Assessments against, nonconsensual common law liens, Minn. Statutes 2004 270.278
Assistance orders, Minn. Statutes 2004 270.273
Audits and examinations, Revenue Department, Minn. Statutes 2004 289A.36
Burden of proof, Minn. Statutes 2004 270.274, 270.68, 289A.37
Claims, confiscated property, equitable relief, Minn. Statutes 2004 270.70
Collateral, tax extension agreements, Minn. Statutes 2004 270.67
Complaints, filing procedures, Minn. Statutes 2004 270.0603
Confession of judgment, Minn. Statutes 2004 270.67, 270.68
Consent, tax judgment sales, Minn. Statutes 2004 270.70
Defenses, lawsuits, Minn. Statutes 2004 271.09
Definitions, Minn. Statutes 2004 270B.01, 289A.02
Delinquent taxes, Minn. Statutes 2004 270.66, 270.691
Exempt individuals, annual reports, Minn. Statutes 2004 289A.60
Gambling taxes, see Taxpayers under GAMBLING TAXES
Identification numbers, see Taxpayer identification numbers under this topic
Information about, disclosure
Child support obligors, Minn. Statutes 2004 270B.14
Electronically filed returns, Minn. Statutes 2004 289A.07
Epidemiological investigations, Minn. Statutes 2004 270B.14
Homestead classification applicants, Minn. Statutes 2004 270B.12
Human services programs applicants or recipients, Minn. Statutes 2004 270B.14
Occupational health and safety surveillance, Minn. Statutes 2004 270B.14
Payees owed refunds, Minn. Statutes 2004 270B.11
Renter refund applicants, Minn. Statutes 2004 270B.12
Revenue Recapture Act, enforcement, Minn. Statutes 2004 270B.14
Rulemaking, Minn. Statutes 2004 270B.19
Sales tax permits, revocation, Minn. Statutes 2004 270B.08
State vendors, contractors, or subcontractors, Minn. Statutes 2004 270B.09
Statistical studies, Minn. Statutes 2004 270B.04
Telephone assistance plan participants, Minn. Statutes 2004 270B.14
Unemployment insurance claimants, Minn. Statutes 2004 270B.14
Veterans, health hazard notification, Minn. Statutes 2004 270B.14
Workers' compensation applicants, Minn. Statutes 2004 270B.14
Interviews, procedures, Minn. Statutes 2004 270.272
Investigations, Revenue Department, Minn. Statutes 2004 289A.36
Judicial or administrative proceedings, Minn. Statutes 2004 270B.05
Lawsuits
Defenses, Minn. Statutes 2004 271.09
Delinquent taxes, unauthorized collection, Minn. Statutes 2004 270.276
Liens, failure to release, Minn. Statutes 2004 270.275
Right of contribution, Minn. Statutes 2004 270.101
Motions by, overpayment, refunds, Minn. Statutes 2004 271.12
Nonresident taxpayers, appeals from commissioner's orders, Minn. Statutes 2004 271.04
Notice given, Minn. Statutes 2004 271.06, 271.21, 290.171
Notice received
Orders, modification or rescission, Minn. Statutes 2004 271.06
Refunds, Minn. Statutes 2004 289A.50
Tax Court, entry of orders, decisions, Minn. Statutes 2004 271.08
Tax notices, see same under this topic
Third party subpoenas, Minn. Statutes 2004 289A.36
Payments by, Minn. Statutes 2004 270.063, 270.272, 289A.36
Payments to, litigation costs, Minn. Statutes 2004 271.12
Redemption of property after judgment sale, Minn. Statutes 2004 270.703
Refunds, see TAX REFUNDS
Requests for reconsideration, tax extensions, Minn. Statutes 2004 270.67
Returns, see TAX RETURNS
Rights, Minn. Statutes 2004 270.0603, 270.70, 271.09
Service of process by, motions for rehearing, Minn. Statutes 2004 271.08
Service of process on, tax judgment sales, Minn. Statutes 2004 270.701
Signatures, Minn. Statutes 2004 270.68, 289A.65
Social Security numbers
Administrative review, Minn. Statutes 2004 289A.65
Failure to provide, monetary penalties, Minn. Statutes 2004 289A.60
Revenue Department mailed materials use, Minn. Statutes 2004 270.0665
Vendors doing business with state, Minn. Statutes 2004 270.66
Withholding statements (taxes), Minn. Statutes 2004 289A.09
Specific taxes, see Taxpayers under specific types of taxes
Surety bonds or securities, Minn. Statutes 2004 270.70
Tax extension agreements, Minn. Statutes 2004 270.67
Tax liability, see same under this topic
Withholding (taxes), notice, Minn. Statutes 2004 290.92
Taxpayers' rights advocates
Advocates having written power of attorney, Minn. Statutes 2004 270.272, 270.277
Cigarette and tobacco products taxes, duties, Minn. Statutes 2004 297F.22
Defined, Minn. Statutes 2004 270.273
Determination by, final, Minn. Statutes 2004 270.273
Duties, Minn. Statutes 2004 270.273
Filing with, taxpayer assistance applications, Minn. Statutes 2004 270.273
Former Revenue Department employees or officers, Minn. Statutes 2004 270.021
Independent action, Minn. Statutes 2004 270.273
Liquor taxes, duties, Minn. Statutes 2004 297G.21
Notice received, tax liens, lawsuits, Minn. Statutes 2004 270.275
Orders, see Commissioner's orders under REVENUE DEPARTMENT
Reports given, Minn. Statutes 2004 270.273
Revenue recapture, exchange of data, Minn. Statutes 2004 270A.11
Rulemaking, Minn. Statutes 2004 270.06
Suspension or disbarment, Minn. Statutes 2004 270.06
Tax liability agreements, Minn. Statutes 2004 270.67, 289A.65, 297F.22, 297G.21
Tree growth taxes, see TREE GROWTH TAXES
Underpayment, amounts in lieu of interest, Minn. Statutes 2004 270.75
Unpaid taxes, interest, Minn. Statutes 2004 272.08
Use taxes, fur clothing, Minn. Statutes 2004 295.60
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
County attorneys, prosecutions, Minn. Statutes 2004 388.051
Criminal investigations data, classification, disclosure, Minn. Statutes 2004 270B.02, 270B.03
Criminal penalties, additional to civil penalties, Minn. Statutes 2004 289A.63
Criminal violations, Minn. Statutes 2004 270.064
False tax statements, Minn. Statutes 2004 609.41
Statutes of limitations, Minn. Statutes 2004 289A.63
Tax evasion, see TAX EVASION
Wheelage taxes, see WHEELAGE TAXES
Withholding (taxes), see WITHHOLDING (TAXES)