INTERNAL REVENUE SERVICE (IRS)

Access to data, tax returns, Minn. Statutes 2023 270B.12

Contracts and agreements

Levies against state tax refunds, Minn. Statutes 2023 270C.41

Tax return data, information exchange, Minn. Statutes 2023 270B.12

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2023 297F.01

Estate taxes, Minn. Statutes 2023 291.005

Liquor taxes, Minn. Statutes 2023 297G.01

Minnesota college savings plan, Minn. Statutes 2023 136G.03

Property Tax Refund Act, Minn. Statutes 2023 290A.03

Tax administration and compliance, Minn. Statutes 2023 289A.02

Disclaimer of estate property interests, tax-qualified disclaimers, Minn. Statutes 2023 524.2-1104

Disclosure, income and franchise tax returns, exception, Minn. Statutes 2023 270B.131

Enrolled agents

Debt management services, exemptions, Minn. Statutes 2023 332A.02

Tax preparation services, exemptions, Minn. Statutes 2023 270C.445

Filing extensions, federal returns, Minn. Statutes 2023 289A.19

Filing with, Ramsey County, tax-exempt certificates, Minn. Statutes 2023 383A.03

Forms, federal tax liens, notices, Minn. Statutes 2023 272.488

Inspections, tax returns, Minn. Statutes 2023 270B.12

Internal Revenue Code

Compliance with, Minn. Statutes 2023 136G.05, 356.635

Generally, Minn. Statutes 2023 290.01

Payments by, federal tax liens, filing costs, Minn. Statutes 2023 272.484

Private letter rulings, Minnesota college savings plan, Minn. Statutes 2023 136G.05

Transfer of funds, unemployment benefits, income taxes, Minn. Statutes 2023 268.145

Volunteer firefighter relief associations, termination, following consolidation, notice, Minn. Statutes 2023 424B.08