Administrative services, to licensing boards, Minn. Statutes 2010 214.04
Agglomerating facilities taxes, Minn. Statutes 2010 298.392, 298.395, 298.396
Agricultural and economic development account, Minn. Statutes 2010 41A.06
Agricultural homestead property, first tier valuation limit, Minn. Statutes 2010 273.11
Aircraft
Aircraft dealers, commercial use permits, fees, Minn. Statutes 2010 360.654
Airline companies, election of taxation, Minn. Statutes 2010 360.521
Quiet aircraft, Minn. Statutes 2010 270.074
Sales and use taxes, Minn. Statutes 2010 297A.82, 360.595
Alcoholic beverages
Alcoholic beverage laws, enforcement, Minn. Statutes 2010 299A.02
Liquor taxes, see same under this topic
Manufacturer's warehouse permit holders, reports, Minn. Statutes 2010 340A.3055
Appeal and equalization boards
Generally, Minn. Statutes 2010 274.01
Handbook, Minn. Statutes 2010 274.014
Meetings, record, Minn. Statutes 2010 274.14
Appeals to, generally
Appeal and equalization boards, Minn. Statutes 2010 274.135
Determination, binding status, Minn. Statutes 2010 271.12
Tax Court, see Appeals to under TAX COURT
Appointments by
Generally, Minn. Statutes 2010 270C.02
Property Tax Working Group, Minn. Statutes 2010 270C.991
Appointments by, generally, Minn. Statutes 2010 270C.02
Appraisers
Real estate appraisal law, exemption, Minn. Statutes 2010 82B.035
Senior appraisers, Minn. Statutes 2010 270C.98
Appropriations to
Amortization state aid, local relief associations, Minn. Statutes 2010 69.021, 423A.02
Cigarette and tobacco products taxes, administrative expenses, Minn. Statutes 2010 297F.02
Cigarette tax stamps, Minn. Statutes 2010 297F.08
Conditional use deed revolving fund, Minn. Statutes 2010 282.01
Debt collection costs, refunds, Minn. Statutes 2010 16D.11
Delinquent taxes, collection costs, Minn. Statutes 2010 270C.16
Disparity reduction aid, Minn. Statutes 2010 273.1398
Enterprise zones, funding for tax credits, Minn. Statutes 2010 469.169, 469.171, 469.1734, 469.1735
Fire or police state aid, Minn. Statutes 2010 69.031
Flood loss aid, Minn. Statutes 2010 273.1383, 273.1386
Gambling tax refunds and credits, Minn. Statutes 2010 297E.02
Health care access fund, insurance tax revenues, Minn. Statutes 2010 297I.05
Health care taxes, Minn. Statutes 2010 295.58
Income and franchise tax refunds, Minn. Statutes 2010 290.0671, 290.0674
Insurance taxes, refunds, Minn. Statutes 2010 297I.60
International economic development zone, refundable credits, Minn. Statutes 2010 469.327
Job opportunity building zones, credits exceeding income tax liability, Minn. Statutes 2010 469.318
Levied and redeemed property refund account, Minn. Statutes 2010 270C.711
Liquor taxes, Minn. Statutes 2010 297G.02, 297G.12
Local government aid, Minn. Statutes 2010 477A.03
Local performance measurement program participants, Minn. Statutes 2010 6.91
Local sales taxes, assessment, Minn. Statutes 2010 270C.14
Market value homestead credits, Minn. Statutes 2010 273.1384
Military service credit (income taxes) refunds, Minn. Statutes 2010 290.0677
Minnesota conservation fund, Minn. Statutes 2010 40A.151
Motor fuels taxes, enforcement of law, Minn. Statutes 2010 296A.23
Motor vehicle sales taxes, refunds, Minn. Statutes 2010 297B.031
Political contribution refunds, Minn. Statutes 2010 290.06
Property tax refunds, Minn. Statutes 2010 290A.23, 290A.25
Property tax relief, Minn. Statutes 2010 273.1391
Property tax relief for destroyed property, Minn. Statutes 2010 273.1233, 273.1234, 273.1235
Property valuation notices, costs, Minn. Statutes 2010 273.121
Public Employees Retirement Association employer contribution rate increase, Minn. Statutes 2010 273.1385
Rebate checks, lapsed, reissuance, Minn. Statutes 2010 270C.347
Revenue estimate preparation, Minn. Statutes 2010 270C.991
Revenue recapture, administration, Minn. Statutes 2010 270A.07
Sales and use tax refunds, Minn. Statutes 2010 297A.75
Senior citizens' property tax deferral program, Minn. Statutes 2010 290B.09
Services and recovery special revenue fund, Minn. Statutes 2010 270C.15
State agency fees collected from Indian tribes, Minn. Statutes 2010 270C.19
Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2010 290C.08
Taconite state aid, Minn. Statutes 2010 298.285
Tax debtor data matches, Minn. Statutes 2010 13B.07
Tax liens, recording fees, Minn. Statutes 2010 270C.63
Tax payments using financial transaction cards, fees, Minn. Statutes 2010 270C.425
Tax refunds, Minn. Statutes 2010 270C.19, 289A.50
Tax revenues, counties with Indian gaming casinos, revenue-sharing, Minn. Statutes 2010 270C.19
Technology lease-purchase financing, Minn. Statutes 2010 270C.145
Unpaid taxes, acquisition of seized property, Minn. Statutes 2010 270C.711
Utility valuation transition aid, Minn. Statutes 2010 477A.16
Volunteer firefighter relief associations, supplemental benefits, reimbursement, Minn. Statutes 2010 424A.10
Wetlands property tax exemption, reimbursement to counties, Minn. Statutes 2010 275.295
Assessment/sales ratio studies
Equalization boards, use, Minn. Statutes 2010 270.12
Equalized market values, Minn. Statutes 2010 477A.011
Evidence, Minn. Statutes 2010 271.06, 271.21, 278.05
Local government aid, Minn. Statutes 2010 477A.011
Market values, net tax capacities, determination, Minn. Statutes 2010 273.11
Methodology, Minn. Statutes 2010 270.12
Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2010 473F.02
Property taxes, Minn. Statutes 2010 278.05
Residential property, separation by market value categories, Minn. Statutes 2010 270.12
Sales prices, discounting for financing terms, Minn. Statutes 2010 270.12
School districts, adjusted net tax capacity, Minn. Statutes 2010 127A.48
Tax relief area revenue distribution, Minn. Statutes 2010 276A.01
Assessors
Appointment, Minn. Statutes 2010 270C.94
City or town assessors, Minn. Statutes 2010 270C.99, 273.05
County assessors, Minn. Statutes 2010 273.061
Courses of study, Minn. Statutes 2010 273.075, 273.0755
Joint town and city debt, Minn. Statutes 2010 475.68
Licenses, Minn. Statutes 2010 270.48
Manual, Minn. Statutes 2010 270C.87
Special assessors, Minn. Statutes 2010 270C.95
Assessors Board, Minn. Statutes 2010 270.41
Attorney general's opinions, requests, Minn. Statutes 2010 270C.09
Audits and examinations
Examiners, duties, Minn. Statutes 2010 270C.02, 270C.31, 270C.32
Taxpayer interviews, Minn. Statutes 2010 270C.285
Taxpayers' rights, Minn. Statutes 2010 270C.28
Biotechnology and health sciences industry zones, Minn. Statutes 2010 469.334, 469.335, 469.340
Boats and boating, watercraft purchaser's certificates, Minn. Statutes 2010 86B.401
Boundary adjustment orders
Community-based comprehensive municipal plans, Minn. Statutes 2010 462.3535
Budget, operating budget, payments from, Minn. Statutes 2010 270C.728
Bulletins, tax information, Minn. Statutes 2010 14.03, 270C.07, 273.11
Candidates for public office
Public subsidy agreements, notices of, Minn. Statutes 2010 10A.322
Capital improvement bonds, ballot questions, Minn. Statutes 2010 475.521
Carriers, cigarettes and tobacco products, reports, Minn. Statutes 2010 297F.11
Child support, Minn. Statutes 2010 16D.04, 16D.05, 256.9792
Cigarettes and tobacco products
Carriers, shipment reports, Minn. Statutes 2010 297F.11
Fire safety certification, inspections, Minn. Statutes 2010 299F.855
Licensee information, Minn. Statutes 2010 461.12
Out-of-state retailers, registration and reports, Minn. Statutes 2010 297F.031, 297F.09
Taxes, Minn. Statutes 2010 297F.01 to 297F.25
Tobacco health impact fee, Minn. Statutes 2010 256.9658
Weighted average retail price, inflation adjustments, Minn. Statutes 2010 297F.01
Commissioner
Appointment, Minn. Statutes 2010 15.06, 270C.02
Compensation and salaries
Compensation Council, duties, Minn. Statutes 2010 15A.082
Expense allowance, Minn. Statutes 2010 15A.081
Governor's recommendation, Minn. Statutes 2010 15A.0815
Increases or decreases, Minn. Statutes 2010 15A.0815
Salary range, Minn. Statutes 2010 15A.01, 15A.0815, 15A.13
Duties, generally, Minn. Statutes 2010 15.06
Generally, Minn. Statutes 2010 270C.02
Memberships
Productivity loan committee, Minn. Statutes 2010 16B.87
Science and Technology Authority, Minn. Statutes 2010 116W.03
Orders, see Commissioner's orders, generally under this topic
Retirement, Minn. Statutes 2010 352D.02, 353.01
Signatures, Minn. Statutes 2010 8.30, 270C.02, 270C.33
Term, Minn. Statutes 2010 15.06
Commissioner's orders, generally
Copies, orders appealed from, return, Minn. Statutes 2010 271.06
Effective date, Minn. Statutes 2010 271.12
Flight property taxes, Minn. Statutes 2010 270.076
Injunctions, Minn. Statutes 2010 271.12
Orders of assessment, Minn. Statutes 2010 270C.33
Prima facie valid, Minn. Statutes 2010 271.06
Property tax reductions, Minn. Statutes 2010 270C.88
Supreme Court decision in lieu of, Minn. Statutes 2010 271.09
Writing, Minn. Statutes 2010 270C.33
Conservation tax credit, lost revenues, review, Minn. Statutes 2010 273.119
Contamination taxes, duties regarding, Minn. Statutes 2010 270.96
Contractors, ronresidents, surety payments, Minn. Statutes 2010 290.9705
Created, Minn. Statutes 2010 270C.02
Criminal investigation unit, Minn. Statutes 2010 270C.05
Criminal justice information system, access, Minn. Statutes 2010 270C.05
Data, see Revenue Department under GOVERNMENT DATA
Death taxes, payment, Minn. Statutes 2010 291.43, 291.44, 291.45
Debt collection, see DEBTS TO STATE, COLLECTION
Deed taxes, duties regarding, Minn. Statutes 2010 287.29, 287.37
Definitions, generally, Minn. Statutes 2010 270C.01
Delinquent taxes, collection, Minn. Statutes 2010 270C.16
Department of state, designation, Minn. Statutes 2010 15.01
Depositions, authority to take, Minn. Statutes 2010 270C.02, 270C.31
Deputy commissioner, appointment, Minn. Statutes 2010 270C.02
Discovery, Minn. Statutes 2010 270B.16
Disparity reduction aid, calculation, Minn. Statutes 2010 273.1398
Dry cleaner environmental response and reimbursement, duties, Minn. Statutes 2010 115B.48 to 115B.492
Duties and powers, generally
Generally, Minn. Statutes 2010 270C.03
State Board of Equalization, see APPEAL AND EQUALIZATION BOARDS
Transfer of duties and functions, Liquor Control Department, Minn. Statutes 2010 340A.201
Emergency medical services districts, taxes, duties regarding, Minn. Statutes 2010 144F.01
Employees
Advice given, erroneous, appeal of tax penalties, Minn. Statutes 2010 270C.34
Alcoholic beverage violations, discharge, Minn. Statutes 2010 299A.02
Appraisers, Minn. Statutes 2010 82B.035, 270C.98
Evaluation, basis, Minn. Statutes 2010 270C.105
Former employees, representation of taxpayers, Minn. Statutes 2010 270C.10
Generally, Minn. Statutes 2010 270C.02
Harassment, Minn. Statutes 2010 270B.14
Obstructing performance of duties, criminal penalties, Minn. Statutes 2010 609.50
Probationary employees, termination, Minn. Statutes 2010 43A.16
Regional representatives, Minn. Statutes 2010 270C.98
Retirement
Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Unclassified employees, Minn. Statutes 2010 352D.02
Seasonal employees, Minn. Statutes 2010 43A.15
State agency debt, case reviewer, Minn. Statutes 2010 16D.10
Unclassified positions, Minn. Statutes 2010 43A.08
Enforcement of law
Generally, Minn. Statutes 2010 270C.03, 270C.04
Taxpayers' rights and procedures, Minn. Statutes 2010 270C.28
Enterprise zones, duties regarding, Minn. Statutes 2010 469.169 to 469.173, 469.1734, 469.1735
Entertainment taxes, Minn. Statutes 2010 290.9201
Environmental response costs, state aid reduction, Minn. Statutes 2010 115B.41
Estate taxes, see ESTATE TAXES
Examinations, see Audits and examinations under this topic
Examiners
Appointment, Minn. Statutes 2010 270.83, 270C.02
Compensation and salaries, Minn. Statutes 2010 270C.02
Powers, Minn. Statutes 2010 270C.02, 270C.31, 270C.32
Public Safety Department, agent for Revenue Department, Minn. Statutes 2010 297B.11
Railroad companies, power to examine, Minn. Statutes 2010 270.83
Explore Minnesota Tourism, quarterly sales tax reports, Minn. Statutes 2010 270C.131
Federal health insurance credit, duties regarding, Minn. Statutes 2010 256.362
Fees, generally, claims due state, compromise and settlement, Minn. Statutes 2010 8.30
Filing officers, Minn. Statutes 2010 270C.02
Fire state aid, see State aid to local governments under this topic
Flight property taxes, Minn. Statutes 2010 270.071 to 270.079
Foreign corporations, Minn. Statutes 2010 270C.721, 303.17
Funds and accounts
Conditional use deed revolving fund, Minn. Statutes 2010 282.01
Deposits to, Minn. Statutes 2010 297F.21, 349.2125
Levied and redeemed property refund account, Minn. Statutes 2010 270C.711
Revenue recapture revolving fund, Minn. Statutes 2010 270A.07, 270C.41
Service and recovery special revenue fund, Minn. Statutes 2010 270C.15
Tobacco health impact fund, Minn. Statutes 2010 256.9658
Gambling
Gambling equipment, Minn. Statutes 2010 349.162
Gambling organizations
Licenses, consulting, Minn. Statutes 2010 349.16
Premises permit fees, reports, Minn. Statutes 2010 349.165
Gambling taxes, Minn. Statutes 2010 297E.02 to 297E.17
Indian gaming casinos, Minn. Statutes 2010 270C.19
Reports about, Minn. Statutes 2010 349.19
Gasoline and petroleum products taxes, Minn. Statutes 2010 296A.02, 296A.24
General education referendum levy, duties, Minn. Statutes 2010 126C.17
Generally, Minn. Statutes 2010 270C.02
Gross revenues taxes, health care taxes, Minn. Statutes 2010 295.53, 295.55
Health care cost containment, data sharing, Minn. Statutes 2010 62J.41
Health care taxes, Minn. Statutes 2010 295.53, 295.55
Housing improvement areas, Minn. Statutes 2010 428A.13
Income and franchise taxes
Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2010 290.07
Allocation of income, Minn. Statutes 2010 290.17, 290.20
Alternative minimum tax exemption, inflation adjustments, Minn. Statutes 2010 290.091
Common trust funds, income, Minn. Statutes 2010 289A.12
Corporate franchise taxes, fees, returns, Minn. Statutes 2010 290.0922
Corporations, Minn. Statutes 2010 290.34, 290.371
Delinquent taxes, Minn. Statutes 2010 290.48
Dependent care credit, refunds, Minn. Statutes 2010 290.067
Depletion allowance, apportionment, Minn. Statutes 2010 290.01
Education credit refunds, assignment, Minn. Statutes 2010 290.0679
Educational institutions, conveyances to, income, Minn. Statutes 2010 293.04 to 293.07, 293.10, 293.11, 293.13
Employers, deductions for health insurance contributions, Minn. Statutes 2010 62A.29
Entertainment taxes, Minn. Statutes 2010 290.9201
Exemptions, entities claiming, investigations, Minn. Statutes 2010 290.05
Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2010 290.30
Generally, Minn. Statutes 2010 290.01 to 290.9744
Investment companies, Minn. Statutes 2010 290.36
Marriage penalty credit, tax tables, Minn. Statutes 2010 290.0675
Net operating loss deduction, Minn. Statutes 2010 290.095
Nongame wildlife checkoff, Minn. Statutes 2010 290.431, 290.432
Reciprocity agreements, Minn. Statutes 2010 290.081
Refunds
Appropriations, Minn. Statutes 2010 290.0671, 290.0674
Political contribution refunds, Minn. Statutes 2010 290.06
Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2010 290C.08
Returns, records and record keeping, Minn. Statutes 2010 270C.20
Tax arbitration boards, appointment, Minn. Statutes 2010 290.081
Tax notices, Minn. Statutes 2010 270C.36, 290.48, 290.92
Tax returns, disclosure, Minn. Statutes 2010 270B.131
Taxpayers, dissolution of marriage, Minn. Statutes 2010 289A.31
Third-party bulk filers, Minn. Statutes 2010 290.92
Withholding, Minn. Statutes 2010 290.923
Withholding (taxes), Minn. Statutes 2010 270C.66, 270C.69, 290.92
Workers' compensation reports, use, Minn. Statutes 2010 176.231
Independent contractors
Exemption certification, review, Minn. Statutes 2010 181.723
Tax return data, access to, safeguarding, Minn. Statutes 2010 270B.13
Indians, state and tribal sales, use, and excise taxes, Minn. Statutes 2010 270C.19
Industrial facilities, closings, layoffs, or relocation, Minn. Statutes 2010 116L.976
Information exchanges
MinnesotaCare applicants, Minn. Statutes 2010 256L.05
Tax data, Minn. Statutes 2010 270B.14
Insurance taxes, see INSURANCE TAXES
Interrogatories, nonprofit corporations, Minn. Statutes 2010 317A.751
Investigations
Criminal investigation unit, Minn. Statutes 2010 270C.05
Tax violations, criminal investigations, classification, disclosure, Minn. Statutes 2010 270B.02, 270B.03
Taxes, Minn. Statutes 2010 270C.055
Taxpayers, Minn. Statutes 2010 270C.31
Job opportunity building zones (JOBZ)
Certification of continuing eligibility, Minn. Statutes 2010 469.3193
Designation, Minn. Statutes 2010 469.314
Inflation adjustments, Minn. Statutes 2010 469.318
Repayments of benefits, Minn. Statutes 2010 469.319
Tax return information, Minn. Statutes 2010 469.3201
Land exchanges, class B, Minn. Statutes 2010 94.344
Lawsuits, taxes, Minn. Statutes 2010 270C.61, 270C.728, 271.12
Letters of administration, application rights, Minn. Statutes 2010 291.21
Levies by IRS against state tax refunds, Minn. Statutes 2010 270C.41
Licensing boards, duties regarding, Minn. Statutes 2010 214.04, 214.16
Limited liability companies, Minn. Statutes 2010 270C.721
Limited partnerships, foreign limited partnerships, dissolution, Minn. Statutes 2010 321.0906
Liquefied petroleum gas sales, fees, Minn. Statutes 2010 239.785
Liquor taxes
Generally, Minn. Statutes 2010 297G.01 to 297G.22
Liquor license applicants, unpaid state or local taxes or assessments, liability, Minn. Statutes 2010 270B.07
Local assessment practices, review, Minn. Statutes 2010 273.0645
Local government aid
Calculation and payment, Minn. Statutes 2010 477A.011 to 477A.15
Disparity reduction aid, Minn. Statutes 2010 275.08
Local government revenue forecasts, Minn. Statutes 2010 16A.103
Local governments, taxes, collection, Minn. Statutes 2010 270C.17
Local relief associations, see Retirement plans under this topic
Lottery prizes, withholding from, Minn. Statutes 2010 349A.08
Marijuana and controlled substances taxes, duties, Minn. Statutes 2010 297D.02 to 297D.13
Metropolitan areas, revenue distribution, Minn. Statutes 2010 473F.02, 473F.07, 473F.10, 473F.13
Metropolitan Council
Highway project taxes, Minn. Statutes 2010 473.167
Levy limits, Minn. Statutes 2010 473.249
Transit taxes, levy limits, Minn. Statutes 2010 473.446
Metropolitan Mosquito Control Commission, Minn. Statutes 2010 473.711
Metropolitan solid waste landfill fees, Minn. Statutes 2010 473.843
Minerals taxes
Agglomerating facilities, Minn. Statutes 2010 298.392, 298.395, 298.396
Gross proceeds, metal and mineral product sales, Minn. Statutes 2010 298.016
Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2010 298.405
Mineral rights owners, filings, Minn. Statutes 2010 298.48
Semitaconite taxes, Minn. Statutes 2010 298.38, 298.39
Taconite and iron sulfides taxes, Minn. Statutes 2010 126C.48, 126C.65, 298.24, 298.27, 298.28
Taconite municipal aid, Minn. Statutes 2010 298.282, 298.283
Taconite state aid, Minn. Statutes 2010 298.285
Unmined ore, notice about, Minn. Statutes 2010 298.47
Minneapolis Firefighters Relief Association, Minn. Statutes 2010 423C.13
Minnesota college savings plan, Minn. Statutes 2010 136G.11
MinnesotaCare, Minn. Statutes 2010 256L.05
Mission of department, Minn. Statutes 2010 270C.03
Mortgage foreclosure sales and, Minn. Statutes 2010 580.15
Mortgage registry taxes, Minn. Statutes 2010 287.12, 287.37
Motor carrier inspections, Minn. Statutes 2010 221.221
Motor fuel taxes, see MOTOR FUEL TAXES
Motor vehicle sales taxes
Collections, reporting, Minn. Statutes 2010 297A.991
Motor carriers, interstate, as retailers, Minn. Statutes 2010 297A.90, 297A.91
Refund applications, forms, Minn. Statutes 2010 297B.031
Registrar as agent, Minn. Statutes 2010 297B.11
Motor vehicles
Criminal investigators, marking, Minn. Statutes 2010 16B.54
Unmarked motor vehicles, Minn. Statutes 2010 168.012, 270C.03
Motor vehicles owned by, Minn. Statutes 2010 168.012
Multistate Tax Commission, Minn. Statutes 2010 290.172
Multistate Tax Compact Advisory Committee, Minn. Statutes 2010 290.173
Municipal boundary adjustments, orders, notice received, Minn. Statutes 2010 414.09
Nonprofit corporations, dissolution, Minn. Statutes 2010 317A.823
Nonresidents, contractors, surety payments, Minn. Statutes 2010 290.9705
Nonsettlement cigarettes fee, Minn. Statutes 2010 297F.24
Oaths and affirmations, authority to administer, generally, Minn. Statutes 2010 270C.02, 270C.31
Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2010 270C.52
Offices, equipment, and supplies, Minn. Statutes 2010 270C.02
Partnerships, foreign, certificates of authority, Minn. Statutes 2010 270C.721
Party to suits, Tax Court, Small Claims Division, Minn. Statutes 2010 271.21
Payments by, witnesses, Minn. Statutes 2010 270C.31
Personal property taxes
Assessment or equalization, commissioner's orders, Minn. Statutes 2010 270C.924, 270C.926
Listing, Minn. Statutes 2010 273.48
Manufactured homes, delinquent taxes, Minn. Statutes 2010 277.17
Personal property, leased property lists, Minn. Statutes 2010 272.69
Tax assessments, Minn. Statutes 2010 273.33, 273.37, 273.43
Utilities, Minn. Statutes 2010 273.371, 273.372
Petroleum products
Bulk purchasers, licenses, Minn. Statutes 2010 296A.05
Cancellation or nonrenewal of licenses, Minn. Statutes 2010 296A.061
Distributors, licenses, Minn. Statutes 2010 296A.03
Inspections, Minn. Statutes 2010 239.101
Licenses, revocations, Minn. Statutes 2010 296A.06
Special fuel dealers, licenses, Minn. Statutes 2010 296A.04
Taxes, see MOTOR FUEL TAXES
Petroleum tank release cleanup, fees, Minn. Statutes 2010 115C.08
Police and fire state aid, see State aid to local governments under this topic
Police and firefighter relief associations, financial compliance reports, Minn. Statutes 2010 6.495
Political contribution refunds, reports, Minn. Statutes 2010 290.06
Property Tax Division, Minn. Statutes 2010 270C.98
Property tax refunds
Appropriations, Minn. Statutes 2010 290A.23, 290A.25
Certificates of rent paid, Minn. Statutes 2010 290A.19
Determinations by, Minn. Statutes 2010 290A.03
Payments, Minn. Statutes 2010 290A.07, 290A.09
Rulemaking, Minn. Statutes 2010 290A.20
Statements, Minn. Statutes 2010 290A.14
Tax tables, Minn. Statutes 2010 290A.04
Workers' compensation reports, use, Minn. Statutes 2010 176.231
Property Tax Working Group, Minn. Statutes 2010 270C.991
Property taxes
Abatements, notice, Minn. Statutes 2010 375.192
Agricultural Property Tax Law, deferment applications, Minn. Statutes 2010 273.111
Appeal and equalization boards, Minn. Statutes 2010 274.01, 274.14
Appeals, Minn. Statutes 2010 270C.925
Assessment or equalization hearings, request for, Minn. Statutes 2010 270C.922
Biennial report, Minn. Statutes 2010 270C.13
Certificates of real estate value, Minn. Statutes 2010 272.115
Certificates of rent paid, Minn. Statutes 2010 290A.19
Classification of property, changes, Minn. Statutes 2010 273.17
Complaints, investigations, Minn. Statutes 2010 270C.92
Congressional Medal of Honor recipients, Minn. Statutes 2010 273.118
Data, tax administration purposes, Minn. Statutes 2010 272.115
Delinquent taxes, Minn. Statutes 2010 279.06, 279.34
Duties and powers generally, Minn. Statutes 2010 270C.85
Electric generating facilities, efficiency increases, Minn. Statutes 2010 272.0211
Equalization hearings, Minn. Statutes 2010 270C.921
Excess levies, appeals, Minn. Statutes 2010 275.065
Exemptions, statements, Minn. Statutes 2010 272.025
Homesteads, Minn. Statutes 2010 273.124, 273.1315
Iron ore, value, Minn. Statutes 2010 273.1104
Local government levies, Minn. Statutes 2010 275.07, 275.62, 275.74
Meetings, Minn. Statutes 2010 384.06
Natural resource lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2010 273.13
Net tax capacity hearings, Minn. Statutes 2010 270C.921 to 270C.924
New counties, total taxable market value assessment, Minn. Statutes 2010 370.01
Open Space Property Tax Law, deferment applications, Minn. Statutes 2010 273.112
Personal property taxes, see same under this topic
Pollution control or abatement equipment or devices, tax exemption, Minn. Statutes 2010 272.02
Property tax relief, taconite and iron ore areas, Minn. Statutes 2010 273.135, 273.136
Property valuation notices, Minn. Statutes 2010 273.121
Railroad operating property, Minn. Statutes 2010 270.81 to 270.87, 272.20
Real estate tax judgment sales, Minn. Statutes 2010 280.001 to 280.43
Real estate tax judgment sales redemption, Minn. Statutes 2010 281.01 to 281.40
Real property owners, disability status certification, Minn. Statutes 2010 273.13
Refunds, see Property tax refunds under this topic
Regional public library systems, levies, Minn. Statutes 2010 134.342
Reports of certified levies, Minn. Statutes 2010 275.07
Revenues, transfer to, Minn. Statutes 2010 276.112
School district payments, certifying, Minn. Statutes 2010 273.1392
School district property taxes, see same under this topic
School districts, rate conversion, Minn. Statutes 2010 273.1102
State aid to local governments, duties regarding, solid waste disposal facility contingency action costs, Minn. Statutes 2010 116.07
State elections campaign fund, certifications, Minn. Statutes 2010 10A.31, 10A.321
State general tax, levy rate, Minn. Statutes 2010 275.025
Statements, forms, Minn. Statutes 2010 276.04
Tax assessments, Minn. Statutes 2010 274.09, 274.13, 274.16
Tax increment financing districts, taxable parcels, reduction in market value, Minn. Statutes 2010 272.71
Wind energy conversion systems, Minn. Statutes 2010 272.028, 272.029
Public campground leasing rules, approval, Minn. Statutes 2010 92.46
Public safety radio communication system, reports, Minn. Statutes 2010 373.47
Public utilities, property taxes, Minn. Statutes 2010 216B.1646
Railroad operating property, Minn. Statutes 2010 270.81 to 270.87, 272.20
Railroads, Minn. Statutes 2010 273.372
Real estate tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Records and record keeping, generally
Commissioner's orders, Minn. Statutes 2010 270C.33
Copies, certification, Minn. Statutes 2010 270C.02
Filing officers, authorization, Minn. Statutes 2010 270C.02
Red Lake Game Preserve, duties regarding, Minn. Statutes 2010 282.221
Regional public library systems, levies, Minn. Statutes 2010 134.342
Reports given
Agricultural homesteads, valuation, Minn. Statutes 2010 273.1108
Bills (legislative), tax incidence impact analysis, Minn. Statutes 2010 270C.13
Business corporations, tax return information, Minn. Statutes 2010 302A.821
Delinquent taxes, collection, Minn. Statutes 2010 270C.16
Excise taxes, biennial report, Minn. Statutes 2010 270C.13
Explore Minnesota Tourism tax report, Minn. Statutes 2010 270C.131
Impact analysis report, state aid to local governments, Minn. Statutes 2010 465.82
Income and franchise taxes, Minn. Statutes 2010 270C.13, 290.081
Iron Range municipalities, tax relief area revenue distribution, Minn. Statutes 2010 276A.01
Legislative bills, revenue estimates, Minn. Statutes 2010 270C.11, 270C.991
Levied and redeemed property refund account, Minn. Statutes 2010 270C.711
Local government revenue forecasts, Minn. Statutes 2010 16A.103
Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2010 473F.02
Motor vehicle sales taxes, government revenues, Minn. Statutes 2010 297A.991
Net tax capacity, proceedings to change, Minn. Statutes 2010 270C.91
Political contribution refunds, Minn. Statutes 2010 290.06
Property taxes, biennial report, Minn. Statutes 2010 270C.13
Sales and use taxes, Minn. Statutes 2010 270C.13, 297A.991
School districts, adjusted net tax capacity, Minn. Statutes 2010 127A.48
Solid waste management taxes, revenues, Minn. Statutes 2010 297H.13
Taconite and iron sulfides taxes, estimated distribution, Minn. Statutes 2010 298.28
Tax expenditure budget, Minn. Statutes 2010 270C.11
Tax incidence reports, Minn. Statutes 2010 270C.13
Tax payments by financial transaction card, Minn. Statutes 2010 270C.425
Taxable property, Minn. Statutes 2010 270C.85
Research Division, Minn. Statutes 2010 270C.12
Restitution debt, Minn. Statutes 2010 611A.04
Retirement plans
Local firefighter relief associations, duties, Minn. Statutes 2010 69.051
Local relief associations, Minn. Statutes 2010 353.665, 353A.10
Police and firefighter relief associations, financial compliance reports, Minn. Statutes 2010 6.495
Public retirement plans, employee contribution pick ups, Minn. Statutes 2010 356.62
Volunteer firefighter relief associations, Minn. Statutes 2010 424B.02, 424B.08, 424B.20
Revenue laws, administration, Minn. Statutes 2010 270C.02, 270C.03
Revenue notices, Minn. Statutes 2010 270C.07
Revenue recapture
Generally, Minn. Statutes 2010 270A.01 to 270A.12
Restitution debt, Minn. Statutes 2010 611A.04
Rulemaking authority
Agglomerating facilities, Minn. Statutes 2010 298.392
Agglomerating facilities taxes, reporting, Minn. Statutes 2010 298.395
Aircraft, Minn. Statutes 2010 270.074, 360.595
Certificates of real estate value, Minn. Statutes 2010 272.115
Cigarette and tobacco products taxes, Minn. Statutes 2010 297F.02
Cigarette taxes, Minn. Statutes 2010 297F.06, 297F.08
Classification of property, Minn. Statutes 2010 273.125
Common carriers, registration as retail dealers, Minn. Statutes 2010 297A.90
Dry cleaning facilities, use fees, returns, Minn. Statutes 2010 115B.491
Exemptions, Minn. Statutes 2010 14.03
Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2010 290.30
Fire state aid, Minn. Statutes 2010 69.011, 69.021
Flight property taxes, federal law, conformity, Minn. Statutes 2010 270.078
Health care taxes, Minn. Statutes 2010 295.57
Income and franchise taxes
Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2010 290.07
Depletion allowance, apportionment, Minn. Statutes 2010 290.01
Estimated payments, Minn. Statutes 2010 289A.26
Net operating loss deduction, Minn. Statutes 2010 290.095
Payments, due dates, Minn. Statutes 2010 289A.20
Liquor taxes, Minn. Statutes 2010 297G.03, 297G.12
Manufactured homes, classification of property, Minn. Statutes 2010 273.125
Marijuana and controlled substances taxes, Minn. Statutes 2010 297D.03
Metropolitan solid waste landfill fees, Minn. Statutes 2010 473.843
Motor vehicle sales taxes, Minn. Statutes 2010 297A.90, 297B.11
Open Space Property Tax Law, valuation and deferment eligibility guidelines, Minn. Statutes 2010 273.112
Petroleum products, distribution, sale, or use, Minn. Statutes 2010 296A.02
Property taxes, refunds, Minn. Statutes 2010 290A.20
Quiet aircraft, Minn. Statutes 2010 270.074
Railroad companies, operating property, valuation, Minn. Statutes 2010 270.84, 270.86
Revenue recapture, Minn. Statutes 2010 270A.04, 270A.12
Sales and use taxes, Minn. Statutes 2010 289A.11, 297A.76
Sectional structures, classification of property, Minn. Statutes 2010 273.125
Semitaconite taxes, reports, Minn. Statutes 2010 298.38
Special motor fuel, distribution, sale, or use, Minn. Statutes 2010 296A.02
Taconite and iron sulfides taxes, reporting, Minn. Statutes 2010 298.27
Tax assessments, Minn. Statutes 2010 270C.03
Tax returns, Minn. Statutes 2010 270B.19, 289A.08
Taxes, Minn. Statutes 2010 270C.06
Taxpayers, information about, disclosure, Minn. Statutes 2010 270B.19
Taxpayers' rights advocates, Minn. Statutes 2010 270C.44
Withholding (taxes), Minn. Statutes 2010 289A.09, 289A.20, 290.92, 290.923
Sales and use taxes
Auctions, security property, Minn. Statutes 2010 297A.92
Explore Minnesota Tourism tax report, Minn. Statutes 2010 270C.131
Filing and payment, authorization, Minn. Statutes 2010 289A.18
Local sales tax, Minn. Statutes 2010 297A.99, 473.592
Motor vehicle sales taxes, see same under this topic
Reports, Minn. Statutes 2010 270C.13, 297A.991
Revenues, depositing, Minn. Statutes 2010 297A.94
Sales and use tax permits, Minn. Statutes 2010 297A.83
Schedules, Minn. Statutes 2010 297A.95
Uniform administration, Minn. Statutes 2010 297A.995
School district property taxes
Debt limits, Minn. Statutes 2010 126C.69
General education referendum levy, Minn. Statutes 2010 126C.17
Market values, Minn. Statutes 2010 475.53
Net tax capacity, Minn. Statutes 2010 127A.48
School districts, adjusted net tax capacity, Minn. Statutes 2010 127A.48
Taconite and iron sulfides taxes, Minn. Statutes 2010 126C.48, 126C.65
Seal, Minn. Statutes 2010 270C.02
Seed capital investment credit, Minn. Statutes 2010 116J.8732, 290.06
Senior citizens' property tax deferral program, Minn. Statutes 2010 290B.04 to 290B.10
Service of process by, generally, service by mail, records, Minn. Statutes 2010 270C.38
Setoff, political subdivision debts, Minn. Statutes 2010 270C.18
Snowmobile purchaser's certificates, form, Minn. Statutes 2010 84.82
Solid waste management taxes, Minn. Statutes 2010 297H.01 to 297H.13, 297H.13
Special service districts, Minn. Statutes 2010 428A.02
Sports bookmaking taxes, statistics, Minn. Statutes 2010 297E.03
State agency fees, collection from Indian tribes, Minn. Statutes 2010 270C.19
State aid to local governments
Estimates or actual amounts, Minn. Statutes 2010 276.04
Fire state aid, Minn. Statutes 2010 69.021, 423C.13
Impact analysis report, Minn. Statutes 2010 465.82
Local government aid
Calculation and payment, Minn. Statutes 2010 477A.011, 477A.0124, 477A.014, 477A.03, 477A.15
Disparity reduction aid, Minn. Statutes 2010 275.08
2010 aid and credit reductions, Minn. Statutes 2010 477A.0134
Police state aid, Minn. Statutes 2010 297I.25
Reductions, Minn. Statutes 2010 115B.41, 270C.96
Utility valuation transition aid, Minn. Statutes 2010 477A.16
Wetlands replacement lands, report, payments in lieu of taxes, Minn. Statutes 2010 477A.12
State contracts
Contractors, income tax withholding, Minn. Statutes 2010 270C.66
Vendors or contractors, tax liability, Minn. Statutes 2010 270B.09
State laws and statutes, free copies, Minn. Statutes 2010 3C.12
Streamlined sales tax agreement, see under SALES AND USE TAXES
Studies by, statistical studies, Minn. Statutes 2010 270B.04
Subpoenas, authority to issue, Minn. Statutes 2010 270C.02, 270C.31, 270C.32
Supplemental nursing services agencies, duties, Minn. Statutes 2010 144A.72
Sustainable forest incentive program, Minn. Statutes 2010 290C.04 to 290C.06, 290C.08 to 290C.12
Tax assessments, see TAX ASSESSMENTS
Tax clearance certificates, see TAX CLEARANCE CERTIFICATES
Tax collections, Minn. Statutes 2010 270C.03, 270C.50
Tax Court appeals, see Appeals to under TAX COURT
Tax debtor data match system, Minn. Statutes 2010 13B.07
Tax expenditure budget, Minn. Statutes 2010 270C.11
Tax extension agreements, Minn. Statutes 2010 289A.42, 297F.17
Tax-forfeited lands, see TAX-FORFEITED LAND
Tax incidence reports, Minn. Statutes 2010 270C.13
Tax increment financing
Annual statements, Minn. Statutes 2010 469.175
Extended districts, Minn. Statutes 2010 469.1794
Generally, Minn. Statutes 2010 469.1761
Tax information bulletins
Exemption from rulemaking, Minn. Statutes 2010 14.03
Issuance, effect, Minn. Statutes 2010 270C.07, 270C.08
Wetland value, Minn. Statutes 2010 273.11
Tax information microdata sample analysis, Minn. Statutes 2010 270C.12
Tax judgment sales, Minn. Statutes 2010 270C.7101, 270C.7104
Tax liability
Agreements, Minn. Statutes 2010 270C.33, 270C.35, 270C.52
Understatement, burden of proof, Minn. Statutes 2010 289A.60
Tax liens
Contracts for deed, termination notice, Minn. Statutes 2010 559.21
Generally, Minn. Statutes 2010 270C.63
Tax lists, abstracts, Minn. Statutes 2010 275.29
Tax notices
Administration and compliance, third party subpoenas, Minn. Statutes 2010 270C.32, 270C.61
Assessments, Minn. Statutes 2010 270C.33, 297D.12, 297G.16, 297G.17
Delinquent taxes
Chiropractors, Minn. Statutes 2010 148.10
Copies to third-party bulk filers and clients, Minn. Statutes 2010 290.92
Dental auxiliaries, Minn. Statutes 2010 150A.08
Dentists, Minn. Statutes 2010 150A.08
Generally, Minn. Statutes 2010 270C.72, 270C.725
Insurance producers, Minn. Statutes 2010 60K.44
Marriage and family therapists, Minn. Statutes 2010 148B.06
Mental health workers, Minn. Statutes 2010 148B.06
Osteopaths, Minn. Statutes 2010 147.091
Physicians and surgeons, Minn. Statutes 2010 147.091
Real estate licensees, Minn. Statutes 2010 82.82
Social workers, Minn. Statutes 2010 148B.06
Flight property taxes, Minn. Statutes 2010 270.075
Income and franchise taxes, Minn. Statutes 2010 270C.36, 290.48, 293.11
Jeopardy assessments and collections, Minn. Statutes 2010 270C.36
Levies for collection or payment, Minn. Statutes 2010 270C.67, 270C.68, 270C.7101, 270C.7109
Liens, filing, Minn. Statutes 2010 270C.63
Refunds, Minn. Statutes 2010 270A.03, 270A.07, 289A.50
Returns, failure to file, Minn. Statutes 2010 270C.72
Semitaconite taxes, estimates, correction, Minn. Statutes 2010 298.39
Solid waste management taxes, Minn. Statutes 2010 297H.13
Tax classification of iron-bearing formations, Minn. Statutes 2010 273.16
Taxpayers
Administrative review, Minn. Statutes 2010 270C.35
Delinquent taxpayers, publication of names, Minn. Statutes 2010 270C.728
Electronic tax payments, Minn. Statutes 2010 270C.42
Mailed materials, use of Social Security number, Minn. Statutes 2010 270C.308
Rights, appeals, Minn. Statutes 2010 270C.33
Unconstitutional tax laws, cumulative refunds owed, Minn. Statutes 2010 270C.43
Third-party bulk filers, suspension or revocation of registration, Minn. Statutes 2010 290.92
Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2010 297F.04
Utility property, exemption, valuation, classification, or tax, Minn. Statutes 2010 273.372
Withholding (taxes), Minn. Statutes 2010 270C.69, 270C.725, 290.92
Tax payments by financial transaction card, Minn. Statutes 2010 270C.425
Tax preparers
Authority to terminate electronic filing, Minn. Statutes 2010 289A.60
Complaints about, data sharing, Minn. Statutes 2010 270C.445
Preparers subject to penalties, publication of names, Minn. Statutes 2010 270C.446
Tax refunds
Appropriations, Minn. Statutes 2010 270C.19
Extension agreements, Minn. Statutes 2010 289A.42
Locating payees, Minn. Statutes 2010 270B.11
Tax relief area revenue distribution, Minn. Statutes 2010 276A.01, 276A.02, 276A.05, 276A.08, 276A.09
Tax return data, information exchange, Minn. Statutes 2010 270B.12, 270C.03
Tax returns
Disclosure, income and franchise taxes, Minn. Statutes 2010 270B.131
Notice and demand to file, Minn. Statutes 2010 289A.12
Prepared by department, generally, Minn. Statutes 2010 270C.03, 270C.33
Trust funds, Minn. Statutes 2010 289A.12
Tax revenue-sharing, Indian tribes, Minn. Statutes 2010 270C.19
Tax revenues
Generally, see Revenues under specific kinds of taxes
Revenue notices, Minn. Statutes 2010 14.03
Tax shelters, registration and listing, Minn. Statutes 2010 289A.121
Tax tables
Marriage penalty credit, income taxes, Minn. Statutes 2010 290.0675
Property taxes, payments, refunds, Minn. Statutes 2010 290A.04
Withholding (taxes), Minn. Statutes 2010 270C.69, 290.92
Taxpayer assistance grants, Minn. Statutes 2010 270C.21
Taxpayer interviews, procedures, Minn. Statutes 2010 270C.285
Taxpayers' rights advocates, Minn. Statutes 2010 270A.11
Testimony, authority to take, Minn. Statutes 2010 270C.02
Tobacco products delivery sales, out-of-state retailers
Registration and reports, Minn. Statutes 2010 325F.781
Towns
Change of name, Minn. Statutes 2010 379.09
Organization or change of boundaries, Minn. Statutes 2010 379.05
Towns with the same name, Minn. Statutes 2010 379.07
Township mutual companies, annual statements, Minn. Statutes 2010 67A.11
Transfer of duties and functions to, Liquor Control Department, Minn. Statutes 2010 340A.201
Travel expenses, approval and payment, Minn. Statutes 2010 270C.02
Trunk highway bonds, debt service, motor fuel tax surcharge for, Minn. Statutes 2010 296A.083
Trust funds, income and franchise taxes, Minn. Statutes 2010 289A.12
Unemployment insurance, Minn. Statutes 2010 268.145, 268.19
Utilities, personal property taxes, Minn. Statutes 2010 273.371, 273.372
Video display devices, recycling, Minn. Statutes 2010 115A.1310 to 115A.1330
Volunteer firefighters relief associations, Minn. Statutes 2010 424A.02
Wetlands property tax exemption, Minn. Statutes 2010 275.295
Wind energy conversion systems, Minn. Statutes 2010 272.028, 272.029
Withholding (taxes), Minn. Statutes 2010 270C.69, 290.92, 290.923
Witnesses
Generally, Minn. Statutes 2010 270C.02, 270C.31
Net tax capacity hearings, Minn. Statutes 2010 270C.923
Tax administration and compliance, Minn. Statutes 2010 270C.32
Workers' compensation reports, use, Minn. Statutes 2010 176.231