HEALTH CARE GROSS REVENUES TAXES

Additional expense

Transfer to third-party contracts, Minn. Statutes 2004 295.582

Appeals, Minn. Statutes 2004 295.57

Application of law

Generally, Minn. Statutes 2004 295.57

Payment, Minn. Statutes 2004 295.55, 295.57

Collection, Minn. Statutes 2004 295.52, 295.57

Credits

Research, Minn. Statutes 2004 295.53

Taxes paid to other jurisdictions, Minn. Statutes 2004 295.54

Wholesale drug distributors, Minn. Statutes 2004 295.54

Data, patient billing or financial information, Minn. Statutes 2004 295.57

Definitions

Generally, Minn. Statutes 2004 295.50

Underpayment of taxes, Minn. Statutes 2004 295.55

Enforcement of law

Application of law, Minn. Statutes 2004 295.57

Commerce Department, duties, Minn. Statutes 2004 295.582

Health Department, duties, Minn. Statutes 2004 295.582

Third-party contracts, Minn. Statutes 2004 295.582

Estimated taxes, Minn. Statutes 2004 295.55

Excluded health care providers, Minn. Statutes 2004 295.50

Exemptions

Generally, Minn. Statutes 2004 295.53

State aid, Minn. Statutes 2004 295.53

Volunteer ambulance services, Minn. Statutes 2004 295.52

Generally, Minn. Statutes 2004 295.50 to 295.59

Gross revenues, Minn. Statutes 2004 295.53

Health care provider tax, Minn. Statutes 2004 295.52

Hospital tax, Minn. Statutes 2004 295.52

Imposition of tax, Minn. Statutes 2004 295.52

Interest

Application of law, Minn. Statutes 2004 295.57

Depositing, Minn. Statutes 2004 295.58

Estimated taxes, underpayment, Minn. Statutes 2004 295.55

Overpayments, Minn. Statutes 2004 295.57

Refunds, Minn. Statutes 2004 295.57

Interpretation of law

Third-party contracts, transfer of additional expense to, Minn. Statutes 2004 295.582

Lawsuits, tax liability, right of contribution, Minn. Statutes 2004 270.101

Licensing boards, duties, Minn. Statutes 2004 214.16

MinnesotaCare provider tax, exemption, Minn. Statutes 2004 62A.041

Overpayments, interest, Minn. Statutes 2004 295.57

Payment, Minn. Statutes 2004 295.55, 295.57

Penalties (monetary)

Application of law, Minn. Statutes 2004 295.57

Depositing, Minn. Statutes 2004 295.58

Rates, Minn. Statutes 2004 295.52, 295.53

Refunds

Application of law, Minn. Statutes 2004 295.57

Appropriations for, Minn. Statutes 2004 295.58

Interest, Minn. Statutes 2004 295.57

Payment from health care access fund, Minn. Statutes 2004 295.58

Pharmacies, Minn. Statutes 2004 295.54

Proportionate refunds, Minn. Statutes 2004 295.53

Research credit, Minn. Statutes 2004 295.53

Returns

Annual returns, Minn. Statutes 2004 295.55

Disclosure, medical assistance, federal reporting, Minn. Statutes 2004 270B.14

Filing, Minn. Statutes 2004 295.55

Form, Minn. Statutes 2004 295.55

Research credits, application for, Minn. Statutes 2004 295.53

Revenues, depositing, Minn. Statutes 2004 295.58

Rulemaking about, application of law, Minn. Statutes 2004 295.57

Severability of law, Minn. Statutes 2004 295.59

Surgical center tax, Minn. Statutes 2004 295.52

Tax liability

Accounts receivable, assignment, sale, or transfer, Minn. Statutes 2004 295.56

Aggregate liability exceeding 120,000 dollars, electronic payments, Minn. Statutes 2004 295.55

Hearing aids sales or repair persons, Minn. Statutes 2004 295.52

Lawsuits, right of contribution, Minn. Statutes 2004 270.101

Personal liability, payment, penalties, and interest, Minn. Statutes 2004 270.101

Prescription eyewear sales or repair persons, Minn. Statutes 2004 295.52

Use tax, prescription drugs, Minn. Statutes 2004 295.52

Taxpayers, reports given

Qualifying exemptions, Minn. Statutes 2004 295.53

Third-party contracts, Minn. Statutes 2004 295.582

Transacting business in Minnesota, Minn. Statutes 2004 295.51

Use tax, prescription drugs, Minn. Statutes 2004 295.52

Wholesale drug distributor tax, Minn. Statutes 2004 295.52