Additional taxes
Agglomerating facilities taxes, Minn. Statutes 2009 298.394
Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2009 298.405
Semitaconite taxes, Minn. Statutes 2009 298.36
Taconite and iron sulfides taxes, Minn. Statutes 2009 298.25
Administration and compliance, Minn. Statutes 2009 289A.01
Agglomerating facilities taxes, Minn. Statutes 2009 298.395
Amount
Liquor license fees, effect on, Minn. Statutes 2009 340A.408
Substantial understatement of amount due, Minn. Statutes 2009 289A.60
Assessments
Additional, Minn. Statutes 2009 289A.60
Federal income tax amounts, Minn. Statutes 2009 289A.35
Audits, federal income tax amounts, Minn. Statutes 2009 289A.35
Collection
Failure to collect, criminal penalties, Minn. Statutes 2009 289A.63
Monetary penalties, Minn. Statutes 2009 289A.60
Constitutional provisions, Minn. Const. art 10 s 3,6
Deductions, Minn. Statutes 2009 298.01
Definitions, Minn. Statutes 2009 298.001, 298.01
Evasion, Minn. Statutes 2009 289A.63
Extensions, returns, filing, Minn. Statutes 2009 289A.19
Gross income, Minn. Statutes 2009 298.01
In lieu taxes
Agglomerating facilities taxes, Minn. Statutes 2009 298.394
Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2009 298.405
Semitaconite taxes, Minn. Statutes 2009 298.36
Interest, substantial understatement of amount due, Minn. Statutes 2009 289A.60
Lawsuits, venue, Minn. Statutes 2009 289A.63
Net operating losses, carryover and carryback, Minn. Statutes 2009 298.402
Net proceeds taxes (mining), Minn. Statutes 2009 126C.48
Payment
Date due, Minn. Const. art 10 s 3
Failure to pay, Minn. Statutes 2009 289A.60, 289A.63
Income and franchise taxes, nondeductible item, Minn. Statutes 2009 290.10
Mineral lands, Minn. Statutes 2009 88.51
Unconstitutional taxes, Minn. Statutes 2009 298.01
Who must pay, Minn. Statutes 2009 298.01
Penalties (monetary), Minn. Statutes 2009 289A.60
Qualified regular tax, Minn. Statutes 2009 298.01
Returns
Failure to file, Minn. Statutes 2009 289A.60, 289A.63
False or fraudulent returns, Minn. Statutes 2009 289A.63
Filing, extensions, Minn. Statutes 2009 289A.19
Frivolous returns, monetary penalties, Minn. Statutes 2009 289A.60
Revenues
Apportionment, Minn. Const. art 10 s 3, Minn. Statutes 2009 298.17, 298.18
Depositing, Minn. Statutes 2009 298.17, 298.18
Education funding, Minn. Const. art 10 s 3
General fund, Minn. Const. art 10 s 3
Semitaconite taxes, Minn. Statutes 2009 298.38
Statutes of limitations, violations, generally, Minn. Statutes 2009 289A.63
Taconite and iron sulfides taxes, Minn. Statutes 2009 298.27
Tax rate, Minn. Statutes 2009 298.01
Violations and penalties
Civil penalties, Minn. Statutes 2009 289A.60
Criminal penalties, Minn. Statutes 2009 289A.63
Statutes of limitations, Minn. Statutes 2009 289A.63