INTERNAL REVENUE SERVICE (IRS)

Access to data, tax returns, Minn. Statutes 2021 270B.12

Contracts and agreements

Levies against state tax refunds, Minn. Statutes 2021 270C.41

Tax return data, information exchange, Minn. Statutes 2021 270B.12

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2021 297F.01

Estate taxes, Minn. Statutes 2021 291.005

Liquor taxes, Minn. Statutes 2021 297G.01

Minnesota college savings plan, Minn. Statutes 2021 136G.03

Property Tax Refund Act, Minn. Statutes 2021 290A.03

Tax administration and compliance, Minn. Statutes 2021 289A.02

Disclaimer of estate property interests, tax-qualified disclaimers, Minn. Statutes 2021 524.2-1104

Disclosure, income and franchise tax returns, exception, Minn. Statutes 2021 270B.131

Enrolled agents, tax preparation services, exemptions, Minn. Statutes 2021 270C.445

Filing extensions, federal returns, Minn. Statutes 2021 289A.19

Filing with, Ramsey County, tax-exempt certificates, Minn. Statutes 2021 383A.03

Forms, federal tax liens, notices, Minn. Statutes 2021 272.488

Inspections, tax returns, Minn. Statutes 2021 270B.12

Internal Revenue Code

Compliance with, Minn. Statutes 2021 136G.05, 356.635

Generally, Minn. Statutes 2021 290.01

Temporary conformity to certain federal tax changes, Minn. Statutes 2021 290.0111

Payments by, federal tax liens, filing costs, Minn. Statutes 2021 272.484

Private letter rulings, Minnesota college savings plan, Minn. Statutes 2021 136G.05

Transfer of funds, unemployment benefits, income taxes, Minn. Statutes 2021 268.145

Volunteer firefighter relief associations, termination, following consolidation, notice, Minn. Statutes 2021 424B.08