INTERNAL REVENUE SERVICE (IRS)

Access to data, tax returns, Minn. Statutes 2006 270B.12

Contracts and agreements

Levies against state tax refunds, Minn. Statutes 2006 270C.41

Tax return data, information exchange, Minn. Statutes 2006 270B.12

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2006 297F.01

Estate taxes, Minn. Statutes 2006 291.005

Liquor taxes, Minn. Statutes 2006 297G.01

Minnesota college savings plan, Minn. Statutes 2006 136G.03

Property Tax Refund Act, Minn. Statutes 2006 290A.03

Tax administration and compliance, Minn. Statutes 2006 289A.02

Disclosure

Income and franchise tax returns, exception, Minn. Statutes 2006 270B.131

Enrolled agents

Tax preparation services, exemptions, Minn. Statutes 2006 270C.445

Filing with

Ramsey County, tax-exempt certificates, Minn. Statutes 2006 383A.03

Forms, federal tax liens, notices, Minn. Statutes 2006 272.488

Inspections, tax returns, Minn. Statutes 2006 270B.12

Internal Revenue Code

Compliance with, Minn. Statutes 2006 136G.05, 356.635

Internal Revenue Code of 1986, Minn. Statutes 2006 290.01

Payments by, federal tax liens, filing costs, Minn. Statutes 2006 272.484

Private letter rulings

Minnesota college savings plan, Minn. Statutes 2006 136G.05

Transfer of funds

Unemployment benefits, income taxes, Minn. Statutes 2006 268.145

Volunteer firefighter relief associations

Termination, following consolidation, notice, Minn. Statutes 2006 424B.08