HEALTH CARE TAXES

Additional expense, transfer to third-party contracts, Minn. Statutes 2022 295.582

Administration, Minn. Statutes 2022 295.57

Appeals, Minn. Statutes 2022 295.57

Assessments, procedure for, Minn. Statutes 2022 270C.56

Collection, Minn. Statutes 2022 295.52, 295.57

Credits

Research, Minn. Statutes 2022 295.53

Taxes paid to other jurisdictions, Minn. Statutes 2022 295.54

Wholesale drug distributors, Minn. Statutes 2022 295.54

Data, patient billing or financial information, Minn. Statutes 2022 295.57

Definitions

Generally, Minn. Statutes 2022 295.50

Underpayment of taxes, Minn. Statutes 2022 295.55

Drugs and medicine, Minn. Statutes 2022 295.50

Emergency medical reasons, defined, Minn. Statutes 2022 295.50

Enforcement of law, Minn. Statutes 2022 295.582

Estimated taxes, Minn. Statutes 2022 295.55

Excluded health care providers, Minn. Statutes 2022 295.50

Exemptions and exclusions

Blood components, Minn. Statutes 2022 295.50

Generally, Minn. Statutes 2022 295.53

Volunteer ambulance services, Minn. Statutes 2022 295.52

Generally, Minn. Statutes 2022 295.50 to 295.59

Gross revenues, Minn. Statutes 2022 295.53

Health care provider tax, Minn. Statutes 2022 295.52

Hospital tax, Minn. Statutes 2022 295.52

Imposition of tax, Minn. Statutes 2022 295.52

Interest

Estimated taxes, underpayment, Minn. Statutes 2022 295.55

Generally, Minn. Statutes 2022 295.57

Lawsuits, tax liability, right of contribution, Minn. Statutes 2022 270C.56

Licensing boards, duties, Minn. Statutes 2022 214.16

MinnesotaCare provider tax, exemption, Minn. Statutes 2022 62A.041

Overpayments, interest, Minn. Statutes 2022 295.57

Payment, Minn. Statutes 2022 295.55, 295.57

Pharmacy benefit managers (PBMs), Minn. Statutes 2022 295.50

Rate reduction, Minn. Statutes 2022 295.52

Rates, Minn. Statutes 2022 295.52, 295.53

Refunds

Appropriations for, Minn. Statutes 2022 295.58

Interest, Minn. Statutes 2022 295.57

Pharmacies, Minn. Statutes 2022 295.54

Proportionate refunds, Minn. Statutes 2022 295.53

Research credit, Minn. Statutes 2022 295.53

Returns

Disclosure, medical assistance, federal reporting, Minn. Statutes 2022 270B.14

Generally, Minn. Statutes 2022 295.55

Research credits, application for, Minn. Statutes 2022 295.53

Revenues

Depositing, Minn. Statutes 2022 295.58

MinnesotaCare, use for, Minn. Statutes 2022 295.581

Severability of law, Minn. Statutes 2022 295.59

Surgical center tax, Minn. Statutes 2022 295.52

Tax liability

Accounts receivable, assignment, sale, or transfer, Minn. Statutes 2022 295.56

Claims for refunds, Minn. Statutes 2022 270C.56

Hearing aids sales or repair persons, Minn. Statutes 2022 295.52

Lawsuits, right of contribution, Minn. Statutes 2022 270C.56

Levels requiring, electronic payments, Minn. Statutes 2022 295.55

Personal liability, payment, penalties, and interest, Minn. Statutes 2022 270C.56

Prescription eyewear sales or repair persons, Minn. Statutes 2022 295.52

Use tax, legend drugs, Minn. Statutes 2022 295.52

Taxpayers, reports given, qualifying exemptions and exclusions, Minn. Statutes 2022 295.53

Third-party contracts, Minn. Statutes 2022 295.50, 295.582

Transacting business in Minnesota, Minn. Statutes 2022 295.51

Use tax, legend drugs, Minn. Statutes 2022 295.52

Wholesale drug distributor tax, Minn. Statutes 2022 295.52