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2023 Minnesota Statutes Index (topics)

DEED TAXES

Administration, costs, payment, Minn. Statutes 2023 287.33

Amount, Minn. Statutes 2023 287.23

Assessments

Additional, Minn. Statutes 2023 287.38

Civil penalties, Minn. Statutes 2023 287.385

Collection, methods, county boards, duties, Minn. Statutes 2023 287.25

Consideration, determination of tax based on, Minn. Statutes 2023 287.21

Consolidations, determination of tax, Minn. Statutes 2023 287.21

County auditors, duties, generally, Minn. Statutes 2023 287.30

County treasurers, duties, generally, Minn. Statutes 2023 287.30

Data, classification, Minn. Statutes 2023 287.37

Defeat, willful attempts, additional monetary penalties, Minn. Statutes 2023 287.31

Definitions, Minn. Statutes 2023 287.20

Designated transfers, Minn. Statutes 2023 287.20

Documentary stamps, Minn. Statutes 2023 287.241 to 287.28

Evasion

Intentional, attempted, or assisting evasion, Minn. Statutes 2023 287.325

Willful attempts, additional monetary penalties, Minn. Statutes 2023 287.31

Exemptions

Generally, Minn. Statutes 2023 287.22

Metropolitan Airports Commission deeds, Minn. Statutes 2023 473.6671

New residential construction, Minn. Statutes 2023 287.221

Statements about, deed recordings, Minn. Statutes 2023 287.241

Extensions, interest, Minn. Statutes 2023 287.385

Fraud, attempted, additional assessments, Minn. Statutes 2023 287.38

Hennepin County, Minn. Statutes 2023 287.223

Imposition of tax, Minn. Statutes 2023 287.21

Interest rate, computation, Minn. Statutes 2023 287.385

Judgments, interest, Minn. Statutes 2023 287.385

Lawsuits, Minn. Statutes 2023 287.28

Mergers, Minn. Statutes 2023 287.20, 287.21

Metropolitan Airports Commission, exemption, Minn. Statutes 2023 473.6671

Notice date, Minn. Statutes 2023 287.29

Orders, Minn. Statutes 2023 287.28

Overpayments, refund procedures, Minn. Statutes 2023 287.28

Payment

County treasurers, duties, Minn. Statutes 2023 287.25, 287.29

Electronic funds transfers, Minn. Statutes 2023 287.29

Failure to pay, monetary penalties, Minn. Statutes 2023 287.31

Late payments, interest, Minn. Statutes 2023 287.385

Property in more than one county, procedures, Minn. Statutes 2023 287.23

Receipts, endorsement, Minn. Statutes 2023 287.25

Underpayment exceeding twenty-five percent, additional assessments, Minn. Statutes 2023 287.38

When due, Minn. Statutes 2023 287.21

Penalties (monetary)

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2023 287.31

Evasion or defeat, willful attempts, additional monetary penalties, Minn. Statutes 2023 287.31

Failure to pay taxes, Minn. Statutes 2023 287.31

Interest on, Minn. Statutes 2023 287.385

Property in more than one county, determination of tax, Minn. Statutes 2023 287.23

Property outside state, determination of tax, Minn. Statutes 2023 287.23

Ramsey County, Minn. Statutes 2023 287.223

Rate, determination of, Minn. Statutes 2023 287.21

Real property, temporary transfers to obtain financing for improvements, Minn. Statutes 2023 287.222

Receipts (documents), Minn. Statutes 2023 287.23

Refunds

Generally, Minn. Statutes 2023 287.28

Interest, Minn. Statutes 2023 287.385

Reorganizations, Minn. Statutes 2023 287.20, 287.21

Revenue Department, duties, Minn. Statutes 2023 287.37

Revenues

Apportionment, Minn. Statutes 2023 287.23, 287.29

Stamps, depositing, Minn. Statutes 2023 287.29

Stamps, generally, Minn. Statutes 2023 287.241 to 287.28

State lands, sale, costs associated with sale, payment, Minn. Statutes 2023 92.06

Statements about, deeds, recording, Minn. Statutes 2023 287.241

Tax-forfeited land, generally, Minn. Statutes 2023 287.2205

Tax liability, generally, Minn. Statutes 2023 287.24

Tax stamps, Minn. Statutes 2023 287.241 to 287.28

Taxpayers, refund applications, duties, Minn. Statutes 2023 287.28

Transfer on death deeds, see under DEEDS

Violations and penalties

Civil penalties, Minn. Statutes 2023 287.31, 287.385

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2023 287.31

Defeat, willful attempts, additional penalties, Minn. Statutes 2023 287.31

Evasion, Minn. Statutes 2023 287.325

Failure to pay taxes, monetary penalties, Minn. Statutes 2023 287.31