HEALTH CARE TAXES

Additional expense, transfer to third-party contracts, Minn. Statutes 2020 295.582

Administration, Minn. Statutes 2020 295.57

Appeals, Minn. Statutes 2020 295.57

Assessments, procedure for, Minn. Statutes 2020 270C.56

Collection, Minn. Statutes 2020 295.52, 295.57

Credits

Research, Minn. Statutes 2020 295.53

Taxes paid to other jurisdictions, Minn. Statutes 2020 295.54

Wholesale drug distributors, Minn. Statutes 2020 295.54

Data, patient billing or financial information, Minn. Statutes 2020 295.57

Definitions

Generally, Minn. Statutes 2020 295.50

Underpayment of taxes, Minn. Statutes 2020 295.55

Drugs and medicine, Minn. Statutes 2020 295.50

Emergency medical reasons, defined, Minn. Statutes 2020 295.50

Enforcement of law, Minn. Statutes 2020 295.582

Estimated taxes, Minn. Statutes 2020 295.55

Excluded health care providers, Minn. Statutes 2020 295.50

Exemptions and exclusions

Blood components, Minn. Statutes 2020 295.50

Generally, Minn. Statutes 2020 295.53

Volunteer ambulance services, Minn. Statutes 2020 295.52

Generally, Minn. Statutes 2020 295.50 to 295.59

Gross revenues, Minn. Statutes 2020 295.53

Health care provider tax, Minn. Statutes 2020 295.52

Hospital tax, Minn. Statutes 2020 295.52

Imposition of tax, Minn. Statutes 2020 295.52

Interest

Estimated taxes, underpayment, Minn. Statutes 2020 295.55

Generally, Minn. Statutes 2020 295.57

Lawsuits, tax liability, right of contribution, Minn. Statutes 2020 270C.56

Licensing boards, duties, Minn. Statutes 2020 214.16

MinnesotaCare provider tax, exemption, Minn. Statutes 2020 62A.041

Overpayments, interest, Minn. Statutes 2020 295.57

Payment, Minn. Statutes 2020 295.55, 295.57

Pharmacy benefit managers (PBMs), Minn. Statutes 2020 295.50

Rate reduction, Minn. Statutes 2020 295.52

Rates, Minn. Statutes 2020 295.52, 295.53

Refunds

Appropriations for, Minn. Statutes 2020 295.58

Interest, Minn. Statutes 2020 295.57

Pharmacies, Minn. Statutes 2020 295.54

Proportionate refunds, Minn. Statutes 2020 295.53

Research credit, Minn. Statutes 2020 295.53

Returns

Disclosure, medical assistance, federal reporting, Minn. Statutes 2020 270B.14

Generally, Minn. Statutes 2020 295.55

Research credits, application for, Minn. Statutes 2020 295.53

Revenues

Depositing, Minn. Statutes 2020 295.58

MinnesotaCare, use for, Minn. Statutes 2020 295.581

Severability of law, Minn. Statutes 2020 295.59

Surgical center tax, Minn. Statutes 2020 295.52

Tax liability

Accounts receivable, assignment, sale, or transfer, Minn. Statutes 2020 295.56

Claims for refunds, Minn. Statutes 2020 270C.56

Hearing aids sales or repair persons, Minn. Statutes 2020 295.52

Lawsuits, right of contribution, Minn. Statutes 2020 270C.56

Levels requiring, electronic payments, Minn. Statutes 2020 295.55

Personal liability, payment, penalties, and interest, Minn. Statutes 2020 270C.56

Prescription eyewear sales or repair persons, Minn. Statutes 2020 295.52

Use tax, legend drugs, Minn. Statutes 2020 295.52

Taxpayers, reports given, qualifying exemptions and exclusions, Minn. Statutes 2020 295.53

Third-party contracts, Minn. Statutes 2020 295.50, 295.582

Transacting business in Minnesota, Minn. Statutes 2020 295.51

Use tax, legend drugs, Minn. Statutes 2020 295.52

Wholesale drug distributor tax, Minn. Statutes 2020 295.52