See also TAX COURT
Abatement
Electronic payment violations, monetary penalties, Minn. Statutes 2006 270C.42
Generally, Minn. Statutes 2006 270C.34, 270C.86
Jeopardy collections, Minn. Statutes 2006 270C.36
Requests for, administrative review, Minn. Statutes 2006 270C.35
Successor liability of businesses, Minn. Statutes 2006 270C.57
Tax shelter violations, monetary penalties, Minn. Statutes 2006 289A.60
Administration and compliance requirements
Audits and examinations, Minn. Statutes 2006 270C.03, 270C.31, 270C.32
Definitions, Minn. Statutes 2006 270B.01, 289A.02
Discovery, Minn. Statutes 2006 270B.16
Generally, Minn. Statutes 2006 289A.01 to 289A.63
Investigations, Minn. Statutes 2006 270C.31, 270C.32
Returns and return information, disclosure, see Disclosure under TAX RETURNS
Revenue Department, duties and powers, Minn. Statutes 2006 270C.03, 469.328
Subpoenas, Minn. Statutes 2006 270B.16
Third party subpoenas, Minn. Statutes 2006 270C.32
Administrative review
Generally, Minn. Statutes 2006 270C.35
Liability assessments, Minn. Statutes 2006 270C.56
Nonconsensual common law liens, penalty assessments, Minn. Statutes 2006 270C.26
Admissions taxes
Baseball park (major league), Minn. Statutes 2006 473.762
Metrodome, Minn. Statutes 2006 473.595
Racetracks, Minn. Statutes 2006 240.15
Target Center, Minn. Statutes 2006 473.595
Agglomerating facilities taxes, see AGGLOMERATING FACILITIES TAXES
Aggregate materials taxes, Minn. Statutes 2006 298.75
Aircraft, see Taxes under AIRCRAFT
Amount
Substantial understatement of amount due, Minn. Statutes 2006 289A.60
Appeals regarding
Abatement, denial, Minn. Statutes 2006 270C.34, 270C.86
Collection or payment lawsuits, Minn. Statutes 2006 270C.61
Collections during, Minn. Statutes 2006 270C.56
Levies for collection or payment, notice, Minn. Statutes 2006 270C.67
Rights, notice, Minn. Statutes 2006 270C.33
Tax collections suspended during, Minn. Statutes 2006 270C.33
Assessments, see TAX ASSESSMENTS
Audits, see Tax audits under this topic
Bills (legislature)
Incident impact analyses, Minn. Statutes 2006 270C.13
Revenue bills, enactment, Minn. Const. art 4 s 18
Revenue Department, duties, Minn. Statutes 2006 270C.03
Bulletins, tax information, Minn. Statutes 2006 14.03, 270C.08, 273.11
Business identification numbers, see Taxpayer identification numbers under this topic
Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Claims, confiscated property, equitable relief, Minn. Statutes 2006 270C.67
Clearance certificates, see TAX CLEARANCE CERTIFICATES
Collection
Contracts, Minn. Statutes 2006 270C.16
Costs, appropriations for, Minn. Statutes 2006 270C.16
Delinquent taxes, Minn. Statutes 2006 270C.16, 270C.275
Failure to collect, criminal penalties, Minn. Statutes 2006 289A.63
Federal tax refund offsets, fees, time limit for submitting claims, Minn. Statutes 2006 270C.545
Insignificant amounts, Minn. Statutes 2006 270C.345
Jeopardy collections, Minn. Statutes 2006 270C.36, 270C.67
Lawsuits, Minn. Statutes 2006 270C.275, 270C.61
Lawsuits to restrain, Minn. Statutes 2006 270C.25
Levies, Minn. Statutes 2006 16D.08
Local taxes, collection by Revenue Department, costs, Minn. Statutes 2006 270C.17
Monetary penalties, Minn. Statutes 2006 270C.275, 289A.60
Payment on appeal, Minn. Statutes 2006 270C.56
Reports about, Minn. Statutes 2006 270C.16
Revenue Department
Employees, evaluation basis, Minn. Statutes 2006 270C.105
Powers and duties, Minn. Statutes 2006 16D.08, 270C.03, 270C.16, 270C.50
Rulemaking, Minn. Statutes 2006 270C.06
Statutes of limitations, Minn. Statutes 2006 289A.41, 289A.42
Suspension during appeals, Minn. Statutes 2006 270C.33
Taxpayer interviews, procedures, Minn. Statutes 2006 270C.285
Unauthorized collection, damages, Minn. Statutes 2006 270C.275
Collectors, auctions, unlicensed sales, exception, Minn. Statutes 2006 330.06
Compromise and settlement
Attorney general's authority, Minn. Statutes 2006 8.30
Confiscation of property
Acquisition and resale by state, Minn. Statutes 2006 270C.711
Generally, Minn. Statutes 2006 270C.67
Perishable property, Minn. Statutes 2006 270C.7102
Return of property, Minn. Statutes 2006 270C.7109
Writs of entry, Minn. Statutes 2006 270B.085, 270C.67
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 2006 270.91 to 270.98, 275.065, 276.04
Contested cases, delinquent taxes, Minn. Statutes 2006 270C.72
Controlled substances taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES
Credits
Data disclosure for, Minn. Statutes 2006 13.46
Delinquent taxes, overpayments, Minn. Statutes 2006 270C.64
Refundable credits, Minn. Statutes 2006 270C.33
Specific tax credits, see Credits under specific types of taxes
Damages, delinquent taxes, Minn. Statutes 2006 270C.275
Data, classification, noncompliance information, Minn. Statutes 2006 270B.02
Deed taxes, see DEED TAXES
Deficiencies, assessments, time, Minn. Statutes 2006 289A.38
Definitions
Chiropractors, Minn. Statutes 2006 148.10
Consolidated conservation areas, Minn. Statutes 2006 84A.41
Debt collection by state, Minn. Statutes 2006 16D.08
Delinquent personal property taxes, Minn. Statutes 2006 277.20, 277.21
Dentistry law, Minn. Statutes 2006 150A.08
Income and franchise taxes, Minn. Statutes 2006 290.01
Mental health workers, Minn. Statutes 2006 148B.06
Multistate Tax Compact, Minn. Statutes 2006 290.171
Revenue Department, Minn. Statutes 2006 270C.01
Social workers, Minn. Statutes 2006 148B.06
Statutory construction, Minn. Statutes 2006 645.44
Tax data, classification and disclosure, Minn. Statutes 2006 270B.01
Tax expenditure budgets, Minn. Statutes 2006 270C.11
Delinquent taxes
Abatement, Minn. Statutes 2006 270C.34
Attorneys, disclosure, Minn. Statutes 2006 270B.07
Border city development zones, Minn. Statutes 2006 469.1733
Collection
Federal tax refund offsets, fees, Minn. Statutes 2006 270C.545
Financial institution fees, Minn. Statutes 2006 270C.54
Generally, Minn. Statutes 2006 270C.16
Lawsuits, Minn. Statutes 2006 270C.275
Contested cases, Minn. Statutes 2006 270C.72
Credits, overpayments, Minn. Statutes 2006 270C.64
Delinquent taxpayers, Minn. Statutes 2006 270C.728, 469.1733
Disclosure, Minn. Statutes 2006 270B.07
Enterprise zones, border city zones, Minn. Statutes 2006 469.1733
Extensions, Minn. Statutes 2006 270C.40
Generally, see Delinquent taxes under specific taxes
Greater than 500 dollars, gambling licenses, disqualification, Minn. Statutes 2006 349.155
Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2006 290A.15
Interest, Minn. Statutes 2006 270C.40, 272.08
Lawsuits, Minn. Statutes 2006 270C.275
Liquor licensees, disclosure, Minn. Statutes 2006 270B.07, 270B.12
Lottery retailers, disclosure, Minn. Statutes 2006 270B.12
Lottery winners, disclosure, Minn. Statutes 2006 270B.12
Penalties (monetary), Minn. Statutes 2006 270C.275
Public service work in lieu of payment, Minn. Statutes 2006 270C.53
Recording fees, Minn. Statutes 2006 270C.63
Setoffs, Minn. Statutes 2006 270B.09, 270C.65
Tax liability, property tax refunds applied against, Minn. Statutes 2006 290A.15
Tax liens, renewal, Minn. Statutes 2006 270C.63
Tax notices, Minn. Statutes 2006 270C.72
Withholding, procedures, Minn. Statutes 2006 270C.69, 290.92
Depository accounts, account for each tax, Minn. Statutes 2006 16A.26
Enforcement of law
Revenue Department, duties, procedures, Minn. Statutes 2006 270C.03, 270C.04, 270C.28
Statutes of limitations, suspension, Minn. Statutes 2006 270C.37
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 2006 473.244
Estate taxes, see ESTATE TAXES
Evasion, see TAX EVASION
Evidence, certificates and certification of sale, Minn. Statutes 2006 270C.7105
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 2006 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 2006 62E.10
Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2006 61B.30
Property, Minn. Const. art 1 s 12
Regional sanitary sewer districts, Minn. Statutes 2006 115.61
Revenue losses to local governments, local impact note exemptions, Minn. Statutes 2006 3.988
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2006 458A.09
Savings association accounts, deceased nonresidents, Minn. Statutes 2006 51A.30
Special laws regarding, Minn. Const. art 12 s 1
Workers' Compensation Reinsurance Association, property, Minn. Statutes 2006 79.34
Extensions
Agreements, Minn. Statutes 2006 16D.08, 270C.52
Delinquent taxes, Minn. Statutes 2006 270C.40
Interest, Minn. Statutes 2006 270C.40, 289A.55
Offers-in-compromise or installment payments, Minn. Statutes 2006 16D.08, 270C.52
Federal tax offset program
Defined as recovery, MFIP, Minn. Statutes 2006 256J.08
Human services, recovery of money, apportionment, Minn. Statutes 2006 256.019
Fees
Collection costs, prepayment, Minn. Statutes 2006 270C.16
Federal tax refund offsets, Minn. Statutes 2006 270C.545
Fiduciary security transfers
Tax obligations not affected, Minn. Statutes 2006 520.29
Filing, timely filing, Minn. Statutes 2006 270C.395
Flight property taxes, see FLIGHT PROPERTY TAXES
Forest pests, expenses for control, Minn. Statutes 2006 89.56
Forms, Revenue Department, duties, Minn. Statutes 2006 270C.30
Franchise taxes, see INCOME AND FRANCHISE TAXES
Fur clothing tax, generally, Minn. Statutes 2006 295.60
Gambling taxes, see GAMBLING TAXES
Great Lakes Commission, Minn. Statutes 2006 1.21
Health care gross revenues, see HEALTH CARE TAXES
Health maintenance organizations
Rehabilitation, taxes, payment, Minn. Statutes 2006 60B.17, 60B.191
Hearings, specific taxes, see Hearings under specific taxes
Income taxes, see INCOME AND FRANCHISE TAXES
Injunctions, Minn. Statutes 2006 270C.67
Interest
Abatement, reductions, or refunds, orders, Minn. Statutes 2006 270C.34, 270C.86
Delinquent taxes, Minn. Statutes 2006 270C.40, 272.08
Electronic payment violations, monetary penalties, Minn. Statutes 2006 270C.42
Generally, Minn. Statutes 2006 289A.55
Levies for collection or payment, failure to honor, Minn. Statutes 2006 270C.70
Overpayment, Minn. Statutes 2006 289A.56
Payments, priority of allocation, Minn. Statutes 2006 270C.51
Substantial understatement of amount due, Minn. Statutes 2006 289A.60
Tax extension agreements, provisions, Minn. Statutes 2006 270C.52
Tax liens to include, see TAX LIENS
Unpaid taxes, Minn. Statutes 2006 272.08
Investigations, generally, Minn. Statutes 2006 270C.055
Investment securities, compliance, Minn. Statutes 2006 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, Minn. Statutes 2006 270C.36, 270C.67
Judgments
Delinquent taxes, Minn. Statutes 2006 270C.275
Interest, Minn. Statutes 2006 289A.55, 549.09
Tax extension agreements, Minn. Statutes 2006 270C.52
Unpaid judgments, interest, Minn. Statutes 2006 270C.40
Judicial or administrative proceedings, Minn. Statutes 2006 270B.05
Laws, compliance, residential mortgage originators and servicers, Minn. Statutes 2006 58.06, 58.12
Lawsuits
Attorney general, duties, Minn. Statutes 2006 270C.055, 272.58
Collection, Minn. Statutes 2006 270C.25, 270C.275, 270C.61
County attorneys, duties, Minn. Statutes 2006 270C.055
Defenses, Minn. Statutes 2006 271.09
District court fees, Minn. Statutes 2006 357.021
Revenue Department, powers and duties, Minn. Statutes 2006 270C.055, 270C.61
Rights of action, Minn. Statutes 2006 271.09
Tax judgment sales, payment, Minn. Statutes 2006 270C.7101
Tax liability, Minn. Statutes 2006 270C.449, 270C.56
Tax shelters, violations, Minn. Statutes 2006 270C.449
Venue, Minn. Statutes 2006 289A.63
Levies for collection or payment
Continuous levies, Minn. Statutes 2006 270C.68
Costs, determination, Minn. Statutes 2006 270C.7107
Failure to honor levy, personal liability, penalties, Minn. Statutes 2006 270C.70
Generally, Minn. Statutes 2006 270C.67
Liability assessments, Minn. Statutes 2006 270C.70
Liens, enforcement, Minn. Statutes 2006 270C.63
Personal property, exemption, Minn. Statutes 2006 270C.67
Proceeds, use, Minn. Statutes 2006 270C.7108
Redemption of property, Minn. Statutes 2006 270C.7103
Release, Minn. Statutes 2006 270C.7109
Return of property, Minn. Statutes 2006 270C.7109
Revenue Department, Minn. Statutes 2006 16D.08, 270C.68
Seized property, Minn. Statutes 2006 270B.085
Wrongful levy, Minn. Statutes 2006 270C.7109
Liens, see TAX LIENS
Liquor taxes, see LIQUOR TAXES
Local admissions taxes, Minn. Statutes 2006 240.15, 473.545
Local taxes
Collection by Revenue Department, costs, Minn. Statutes 2006 270C.17
Lodging taxes, see LODGING TAXES
Losses in connection with, state not liable, Minn. Statutes 2006 3.736
Mail and mailing
United States postmark deemed delivery date, Minn. Statutes 2006 270C.395
Marijuana taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES
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 2006 290.171, 290.174
Nonresident taxpayers
Appeals from commissioner's orders, Minn. Statutes 2006 271.04
Notices, see TAX NOTICES
Occupation taxes, see OCCUPATION TAXES
Orders
Abatement, appeals, reduction, or refunds, Minn. Statutes 2006 270C.34, 270C.86
Administrative review, Minn. Statutes 2006 270C.35
Appeals, Minn. Statutes 2006 271.04
Taxpayer assistance, Minn. Statutes 2006 270C.37
Overpayment
Crediting against delinquent tax liability, Minn. Statutes 2006 270C.64
Interest or refunds, Minn. Statutes 2006 270C.405, 289A.56
Parties to suits
Judicial or administrative proceedings, Minn. Statutes 2006 270B.05
Payment
Banks with trust powers, fiduciary duties and powers, Minn. Statutes 2006 48A.07
Business expenses allowed, MFIP self-employed participants, Minn. Statutes 2006 256J.37
Credit card payments, Minn. Statutes 2006 16A.626
Debit card payments, Minn. Statutes 2006 16A.626
Delivery date, Minn. Statutes 2006 270C.395
Dissolution (businesses), priority of obligation, Minn. Statutes 2006 302A.753, 308A.945, 308B.935, 317A.753, 322B.836
Due date on Saturday, Sunday, or holiday, Minn. Statutes 2006 270C.39
Electronic payments, see under ELECTRONIC TRANSACTIONS
Extensions, see same under this topic
Failure to pay, Minn. Statutes 2006 289A.60, 289A.63
Financial transaction cards, use, Minn. Statutes 2006 270C.425
Late payment, Minn. Statutes 2006 270C.395, 289A.55
Levies, Minn. Statutes 2006 16D.08
Local taxes erroneously paid to department, Minn. Statutes 2006 270C.346
Minnesota travel information center and rest area, South Dakota, Minn. Statutes 2006 160.28
Overpayment, Minn. Statutes 2006 270C.405, 270C.64, 289A.56
Priority of allocation, Minn. Statutes 2006 270C.51
Public service work in lieu of, Minn. Statutes 2006 270C.53
Sequestration of property, order of disposal, corporations, Minn. Statutes 2006 316.05
Timely payment, Minn. Statutes 2006 270C.395
Trust companies, fiduciary duties and powers, Minn. Statutes 2006 48A.07
Underpayment, erroneous refunds considered as, Minn. Statutes 2006 289A.37
Payroll taxes, federal withholding, Minn. Statutes 2006 16A.13
Penalties (monetary)
Abatement, Minn. Statutes 2006 270C.34, 270C.86
Civil penalties, additional to criminal penalties, Minn. Statutes 2006 289A.60
Collection, Minn. Statutes 2006 289A.60
Delinquent taxes, Minn. Statutes 2006 270C.275
Electronic payment violations, Minn. Statutes 2006 270C.42
Enforcement penalties, depositing, Minn. Statutes 2006 270C.15
Interest, Minn. Statutes 2006 270C.40, 289A.55
Late filing payment, Minn. Statutes 2006 270C.395
Laws or rules, intentional disregard, Minn. Statutes 2006 289A.60
Levies for collection or payment, failure to honor, Minn. Statutes 2006 270C.70
Nonconsensual common law liens, Minn. Statutes 2006 270C.26
Out-of-state businesses, audit noncompliance, Minn. Statutes 2006 270C.32
Payments, priority of allocation, Minn. Statutes 2006 270C.51
Tax liability, understatement, Minn. Statutes 2006 289A.60
Tax liens to include, see TAX LIENS
Tax shelters, violations, Minn. Statutes 2006 289A.60
Personal property taxes, see under PROPERTY TAXES
Private foundations, prohibited practices, Minn. Statutes 2006 317A.113
Production taxes
Wind energy conversion systems, Minn. Statutes 2006 272.028, 272.029
Property taxes, see PROPERTY TAXES
Real estate brokers and agents, Minn. Statutes 2006 82.35
Reductions, Minn. Statutes 2006 270C.34, 270C.86
Refunds, see TAX REFUNDS
Returns, see TAX RETURNS
Revenue notices, Minn. Statutes 2006 270C.07
Revenue recapture, see REVENUE RECAPTURE
Revenues
Deposits, Minn. Statutes 2006 16A.26, 16A.275
Generally, see Revenues under specific kinds of taxes
Recommended revenue targets, Minn. Statutes 2006 16A.102
Revenue notices, Minn. Statutes 2006 14.03
Road taxes, see ROAD TAXES
Sales and use taxes, see SALES AND USE TAXES
Security transfers, tax obligations not affected, Minn. Statutes 2006 520.29
Seized property, Minn. Statutes 2006 270B.085
Self-employment taxes
Small employers, payments by, Minn. Statutes 2006 62L.02
Semitaconite taxes, see SEMITACONITE TAXES
Setoffs, Minn. Statutes 2006 270C.65
Solid waste management taxes, see SOLID WASTE MANAGEMENT TAXES
Special assessments, see SPECIAL ASSESSMENTS
State budget, recommended revenue target, Minn. Statutes 2006 16A.102
Statutes of limitations
Collection or payment lawsuits, Minn. Statutes 2006 270C.61
Delinquent taxes, Minn. Statutes 2006 270C.275
Suspension due to bankruptcy, Minn. Statutes 2006 289A.41
Violations, generally, Minn. Statutes 2006 289A.63
Tables and schedules, offers-in-compromise or installment payments, tax liability, Minn. Statutes 2006 270C.52
Taconite taxes, see TACONITE AND IRON SULFIDES TAXES
Tax audits
Field audits, Minn. Statutes 2006 289A.38, 289A.42
Postaudits, state auditor costs, payment, Minn. Statutes 2006 6.62
Records, Revenue Department, authority, Minn. Statutes 2006 270C.32
Selection criteria, classification, Minn. Statutes 2006 270B.02
Taxpayer interviews, procedures, Minn. Statutes 2006 270C.285
Taxpayers, rights, Minn. Statutes 2006 270C.28
Tax clearance certificates, see TAX CLEARANCE CERTIFICATES
Tax evasion, see TAX EVASION
Tax expenditures, Minn. Statutes 2006 270C.11
Tax Information Microdata Coordinating Committee, Minn. Statutes 2006 270C.12
Tax judgment sales
Certification, Minn. Statutes 2006 270C.7104, 270C.7105
Costs, determination, Minn. Statutes 2006 270C.7107
Courts, jurisdiction, Minn. Statutes 2006 270C.67
Generally, Minn. Statutes 2006 270C.67, 270C.7101
Perishable property, Minn. Statutes 2006 270C.7102
Proceeds, disposition, Minn. Statutes 2006 270C.67
Records, Minn. Statutes 2006 270C.7106
Redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Redemption of property, Minn. Statutes 2006 270C.7103
Revenues, use, Minn. Statutes 2006 270C.67, 270C.7108
Tax liability
Agreements, generally, Minn. Statutes 2006 270C.33, 270C.35
Assessments, generally, Minn. Statutes 2006 270C.56
Delinquent taxes, property tax refunds applied against, Minn. Statutes 2006 290A.15
Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2006 290A.15
Lawsuits, right of contribution, Minn. Statutes 2006 270C.56
Levies for collection or payment, failure to honor, assessment orders, Minn. Statutes 2006 270C.70
Offers-in-compromise or installment payments, Minn. Statutes 2006 270C.52
Successor liability of businesses, Minn. Statutes 2006 270C.57
Transferees of, access to tax returns, Minn. Statutes 2006 270B.03
Understatement, Minn. Statutes 2006 289A.60
Tax notices
Appeals, rights, Minn. Statutes 2006 270C.33
Assessments, determinations, or orders, Minn. Statutes 2006 270C.33
Delinquent taxes, Minn. Statutes 2006 270C.69, 270C.72, 270C.728, 290.92
Electronic tax payments, Minn. Statutes 2006 270C.42
Jeopardy assessment or collection statements, Minn. Statutes 2006 270C.36
Lawsuits, collection of taxes, Minn. Statutes 2006 270C.61
Levies for collection or payment, Minn. Statutes 2006 270C.67, 270C.7109
Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2006 270C.52
Tax extension agreements, termination, Minn. Statutes 2006 270C.52
Tax judgment sales, confiscated property, Minn. Statutes 2006 270C.7101
Tax liens, renewals, Minn. Statutes 2006 270C.63
Taxpayers' rights advocates having written power of attorney, Minn. Statutes 2006 270C.29
Unconstitutional tax laws, cumulative refunds due, Minn. Statutes 2006 270C.43
Tax preparers, see TAX PREPARERS
Tax receipts, see Revenues under this topic
Tax shelters
Abusive shelters, promotion, Minn. Statutes 2006 270C.449, 289A.60
Registration and listing, Minn. Statutes 2006 270C.449, 289A.121, 289A.60
Reportable transactions, Minn. Statutes 2006 289A.121, 289A.38, 289A.60
Tax statements, false statements, Minn. Statutes 2006 609.41
Taxable property, viatical settlements, effect, Minn. Statutes 2006 60A.969
Taxpayer advocates, see Taxpayers' rights advocates under this topic
Taxpayer identification numbers
Business license applications, Minn. Statutes 2006 270C.72
Businesses, data, classification, Minn. Statutes 2006 270B.01
Electronically filed returns, Minn. Statutes 2006 270C.304
Farm products statutory liens, debtors, Minn. Statutes 2006 336A.03, 336A.08
Health care group purchasers, unique identifiers for billing, Minn. Statutes 2006 62J.54
Health care providers, unique identifiers for billing, Minn. Statutes 2006 62J.54
Independent contractors, Minn. Statutes 2006 268.035
Motor carriers, registration statements, Minn. Statutes 2006 221.0251
Motor fuel taxes, Minn. Statutes 2006 296A.15
Sales tax permits, considered as, Minn. Statutes 2006 297A.84
Social Security numbers, see Numbers under SOCIAL SECURITY
Sustainable forest incentive program claimants, Minn. Statutes 2006 290C.04
Tax forms, filing, Minn. Statutes 2006 270C.306
Tax returns, microdata samples, Minn. Statutes 2006 273.124
Vendors doing business with state, Minn. Statutes 2006 270C.65
Work reporting system reports, Minn. Statutes 2006 256.998
Taxpayers
Access to data, third party tax returns, Minn. Statutes 2006 270B.06
Agreements by, assessments or refund claims, Minn. Statutes 2006 289A.42
Assessments against, nonconsensual common law liens, Minn. Statutes 2006 270C.26
Assistance orders, Minn. Statutes 2006 270C.37
Audits and examinations, Revenue Department, Minn. Statutes 2006 270C.31, 270C.32
Burden of proof, Minn. Statutes 2006 270C.33, 270C.61
Claims, confiscated property, equitable relief, Minn. Statutes 2006 270C.67
Complaints, filing procedures, Minn. Statutes 2006 270C.28
Confession of judgment, Minn. Statutes 2006 270C.52, 270C.61
Consent, tax judgment sales, Minn. Statutes 2006 270C.67
Defenses, lawsuits, Minn. Statutes 2006 271.09
Definitions, Minn. Statutes 2006 270B.01, 289A.02
Delinquent taxes, Minn. Statutes 2006 270C.728
Exempt individuals, annual reports, Minn. Statutes 2006 289A.60
Gambling taxes, see Taxpayers under GAMBLING TAXES
Identification numbers, see Taxpayer identification numbers under this topic
Information about, disclosure
Electronically filed returns, Minn. Statutes 2006 270C.304
Generally, Minn. Statutes 2006 270B.14
Homestead classification applicants, Minn. Statutes 2006 270B.12
Payees owed refunds, Minn. Statutes 2006 270B.11
Renter refund applicants, Minn. Statutes 2006 270B.12
Rulemaking, Minn. Statutes 2006 270B.19
Sales tax permits, revocation, Minn. Statutes 2006 270B.08
State vendors, contractors, or subcontractors, Minn. Statutes 2006 270B.09
Statistical studies, Minn. Statutes 2006 270B.04
Interviews, procedures, Minn. Statutes 2006 270C.285
Investigations, Revenue Department, Minn. Statutes 2006 270C.31, 270C.32
Judicial or administrative proceedings, Minn. Statutes 2006 270B.05
Lawsuits
Defenses, Minn. Statutes 2006 271.09
Delinquent taxes, unauthorized collection, Minn. Statutes 2006 270C.275
Liens, failure to release, Minn. Statutes 2006 270C.27
Right of contribution, Minn. Statutes 2006 270C.56
Motions by, overpayment, refunds, Minn. Statutes 2006 271.12
Nonresident taxpayers, appeals from commissioner's orders, Minn. Statutes 2006 271.04
Notice given, Minn. Statutes 2006 271.06, 271.21, 290.171
Notice received
Orders, modification or rescission, Minn. Statutes 2006 271.06
Refunds, Minn. Statutes 2006 289A.50
Tax Court, entry of orders, decisions, Minn. Statutes 2006 271.08
Tax notices, see same under this topic
Payments by, Minn. Statutes 2006 270C.285, 270C.32
Payments to, litigation costs, Minn. Statutes 2006 271.12
Persons representing
Former Revenue Department employees or officers, Minn. Statutes 2006 270C.10
Persons having written power of attorney, Minn. Statutes 2006 270C.285, 270C.29
Qualifications, Minn. Statutes 2006 270C.44
Records, Revenue Department access, Minn. Statutes 2006 270C.31
Redemption of property after judgment sale, Minn. Statutes 2006 270C.7103
Refunds, see TAX REFUNDS
Requests for subpoenas, Minn. Statutes 2006 270C.32
Returns, see TAX RETURNS
Rights, Minn. Statutes 2006 270C.28, 270C.67, 271.09
Service of process by, motions for rehearing, Minn. Statutes 2006 271.08
Service of process on, tax judgment sales, Minn. Statutes 2006 270C.7101
Social Security numbers
Failure to provide, monetary penalties, Minn. Statutes 2006 289A.60
Revenue Department mailed materials use, Minn. Statutes 2006 270C.306, 270C.308
Withholding statements (taxes), Minn. Statutes 2006 289A.09
Specific taxes, see Taxpayers under specific types of taxes
Surety bonds or securities, Minn. Statutes 2006 270C.67
Tax extension agreements, Minn. Statutes 2006 270C.52
Tax liability, see same under this topic
Withholding (taxes), notice, Minn. Statutes 2006 270C.69, 290.92
Taxpayers' rights advocates
Debt collection, case review, Minn. Statutes 2006 16D.10
Generally, Minn. Statutes 2006 270C.37
Notice received, tax liens, lawsuits, Minn. Statutes 2006 270C.27
Revenue recapture, exchange of data, Minn. Statutes 2006 270A.11
Tree growth taxes, see TREE GROWTH TAXES
Underpayment, amounts in lieu of interest, Minn. Statutes 2006 270C.40
Unpaid taxes, interest, Minn. Statutes 2006 272.08
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
County attorneys, prosecutions, Minn. Statutes 2006 388.051
Criminal investigations data, classification, disclosure, Minn. Statutes 2006 270B.02, 270B.03
Criminal penalties, additional to civil penalties, Minn. Statutes 2006 289A.63
Criminal violations, Minn. Statutes 2006 270C.055
False tax statements, Minn. Statutes 2006 609.41
Statutes of limitations, Minn. Statutes 2006 289A.63
Tax evasion, see TAX EVASION
Tax liability, understatement, Minn. Statutes 2006 270C.449
Tax shelters, Minn. Statutes 2006 270C.449
Wheelage taxes, see WHEELAGE TAXES
Withholding (taxes), see WITHHOLDING (TAXES)