Minnesota Legislature
Office of the Revisor of Statutes
2020 Minnesota Statutes Index (topics)
REVENUE DEPARTMENT
Administrative services, to licensing boards, Minn. Statutes 2020 214.04
Agglomerating facilities taxes, Minn. Statutes 2020 298.392, 298.395, 298.396
Agricultural and economic development account, Minn. Statutes 2020 41A.06
Agricultural homestead property, first tier valuation limit, Minn. Statutes 2020 273.11
Aircraft
Aircraft dealers, commercial use permits, fees, Minn. Statutes 2020 360.654
Airline companies, election of taxation, Minn. Statutes 2020 360.521
Flight property taxes, commissioner filed reports, notice of net tax capacity, Minn. Statutes 2020 270.072
Quiet aircraft, Minn. Statutes 2020 270.074
Sales and use taxes, Minn. Statutes 2020 297A.82, 360.595
Alcoholic beverages
Alcoholic beverage laws, enforcement, Minn. Statutes 2020 299A.02
Liquor taxes, see same under this topic
Manufacturer's warehouse permit holders, reports, Minn. Statutes 2020 340A.3055
All-terrain vehicles, sales and use tax collection, Minn. Statutes 2020 84.922
Appeal and equalization boards
Generally, Minn. Statutes 2020 274.01
Handbook, Minn. Statutes 2020 274.014
Meetings, record, Minn. Statutes 2020 274.14
Appeals to, generally
Appeal and equalization boards, Minn. Statutes 2020 274.135
Determination, binding status, Minn. Statutes 2020 271.12
Tax Court, see Appeals to under TAX COURT
Appointments by, generally, Minn. Statutes 2020 270C.02
Appraisers
Real estate appraisal law, exemption, Minn. Statutes 2020 82B.035
Senior appraisers, Minn. Statutes 2020 270C.98
Appropriations to
Agricultural homestead market value credit, Minn. Statutes 2020 273.1384
Amortization state aid, local relief associations, Minn. Statutes 2020 423A.02
Aquatic invasive species prevention aid, Minn. Statutes 2020 477A.19
Assessors Board, Minn. Statutes 2020 270.45
Bloomington loan repayment exemption, Minn. Statutes 2020 473F.08
Border city zones, funding for tax credits, Minn. Statutes 2020 469.171, 469.1734, 469.1735
Cigarette and tobacco products taxes, administrative expenses, Minn. Statutes 2020 297F.02
Cigarette tax stamps, Minn. Statutes 2020 297F.08
Conditional use deed revolving fund, Minn. Statutes 2020 282.01
Debt collection costs, refunds, Minn. Statutes 2020 16D.11
Debt service aid, Minneapolis, Minn. Statutes 2020 477A.085
Delinquent taxes, collection costs, Minn. Statutes 2020 270C.16
Disparity reduction aid, Minn. Statutes 2020 273.1398
Fire or police state aid, Minn. Statutes 2020 423A.022
Fire state aid, Minn. Statutes 2020 477B.04
Gambling tax refunds and credits, Minn. Statutes 2020 297E.02
Health care access fund, insurance tax revenues, Minn. Statutes 2020 297I.05
Health care taxes, Minn. Statutes 2020 295.58
Income and franchise tax refunds, Minn. Statutes 2020 290.0671, 290.0674
Insurance taxes, refunds, Minn. Statutes 2020 297I.60
Job opportunity building zones, credits exceeding income tax liability, Minn. Statutes 2020 469.318
Levied and redeemed property refund account, Minn. Statutes 2020 270C.711
Liquor taxes, Minn. Statutes 2020 297G.02, 297G.12
Local government aid, Minn. Statutes 2020 477A.03
Local performance measurement program participants, Minn. Statutes 2020 6.91
Local sales taxes, assessment, Minn. Statutes 2020 270C.14
Military service credit (income taxes) refunds, Minn. Statutes 2020 290.0677
Minneapolis debt service aid, Minn. Statutes 2020 477A.085
Minnesota conservation fund, Minn. Statutes 2020 40A.151
Motor fuels taxes, enforcement of law, Minn. Statutes 2020 296A.23
Motor vehicle sales taxes, refunds, Minn. Statutes 2020 297B.031
Out-of-home placements, Indian children, aid, Minn. Statutes 2020 477A.0126
Police state aid, Minn. Statutes 2020 477C.04
Political contribution refunds, Minn. Statutes 2020 290.06
Prepaid wireless E911 fee, Minn. Statutes 2020 403.162
Production property transition aid, Minn. Statutes 2020 477A.18
Property tax refunds, Minn. Statutes 2020 290A.23, 290A.25
Property tax relief, Minn. Statutes 2020 273.1391
Property tax relief for destroyed property, Minn. Statutes 2020 273.1233, 273.1234, 273.1235
Property valuation notices, costs, Minn. Statutes 2020 273.121
Public Employees Retirement Association employer contribution rate increase, Minn. Statutes 2020 273.1385
Rebate checks, lapsed, reissuance, Minn. Statutes 2020 270C.347
Revenue estimate preparation, Minn. Statutes 2020 270C.991
Revenue recapture, administration, Minn. Statutes 2020 270A.07
Riparian protection aid, Minn. Statutes 2020 477A.22
Sales and use tax refunds, Minn. Statutes 2020 297A.75
Senior citizens' property tax deferral program, Minn. Statutes 2020 290B.09
Services and recovery special revenue fund, Minn. Statutes 2020 270C.15
State agency fees collected from Indian tribes, Minn. Statutes 2020 270C.19
Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2020 290C.08
Taconite state aid, Minn. Statutes 2020 298.285
Tax debtor data matches, Minn. Statutes 2020 13B.07
Tax liens, recording fees, Minn. Statutes 2020 270C.63
Tax payments using financial transaction cards, fees, Minn. Statutes 2020 270C.425
Tax refunds, Minn. Statutes 2020 270C.19, 289A.50
Tax revenues, counties with Indian gaming casinos, revenue-sharing, Minn. Statutes 2020 270C.19
Tobacco appropriation bond proceeds, Minn. Statutes 2020 16A.99
Unpaid taxes, acquisition of seized property, Minn. Statutes 2020 270C.711
Utility valuation transition aid, Minn. Statutes 2020 477A.16
Volunteer firefighter relief associations, supplemental benefits, reimbursement, Minn. Statutes 2020 424A.10
Aquatic invasive species prevention aid, certifying, Minn. Statutes 2020 477A.19
Assessment/sales ratio studies
Adjusted net tax capacity, Minn. Statutes 2020 273.1325
Equalization boards, use, Minn. Statutes 2020 270.12
Evidence, Minn. Statutes 2020 271.06, 271.21, 278.05
Local government aid, Minn. Statutes 2020 477A.011
Market values, net tax capacities, determination, Minn. Statutes 2020 273.11
Methodology, Minn. Statutes 2020 270.12
Metropolitan area municipalities, Minn. Statutes 2020 473F.02
Property taxes, Minn. Statutes 2020 278.05
Residential property, separation by market value categories, Minn. Statutes 2020 270.12
Sales prices, discounting for financing terms, Minn. Statutes 2020 270.12
Tax relief area revenue distribution, Minn. Statutes 2020 276A.01
Assessors
Accreditation, Minn. Statutes 2020 270C.9901
Appointment, Minn. Statutes 2020 270C.94
City or town assessors, Minn. Statutes 2020 270C.99, 273.05
County assessors, Minn. Statutes 2020 273.061
Courses of study, Minn. Statutes 2020 273.0755
Joint town and city debt, Minn. Statutes 2020 475.68
Licenses, Minn. Statutes 2020 270.48
Local assessors, complaints against, Minn. Statutes 2020 273.0645
Manual, Minn. Statutes 2020 270C.87
Special assessors, Minn. Statutes 2020 270C.95
Assessors Board, Minn. Statutes 2020 270.41
Attorney general's opinions, requests, Minn. Statutes 2020 270C.09
Audits and examinations
Examiners, duties, Minn. Statutes 2020 270C.02, 270C.31, 270C.32
Taxpayer interviews, Minn. Statutes 2020 270C.285
Taxpayers' rights, Minn. Statutes 2020 270C.28
Beginning farmer tax credits, duties, Minn. Statutes 2020 41B.0391, 290.06
Boats and boating, watercraft purchaser, sales and use tax, Minn. Statutes 2020 86B.401
Border city zones, duties regarding, Minn. Statutes 2020 469.169 to 469.173, 469.1734, 469.1735
Boundary adjustment orders, community-based comprehensive municipal plans, Minn. Statutes 2020 462.3535
Budget, operating budget, payments from, Minn. Statutes 2020 270C.728
Bulletins, tax information, Minn. Statutes 2020 14.03, 270C.07, 273.11
Candidates for public office, public subsidy agreements, notices of, Minn. Statutes 2020 10A.322
Capital improvement bonds, ballot questions, Minn. Statutes 2020 475.521
Carriers, cigarettes and tobacco products, reports, Minn. Statutes 2020 297F.11
Child support, Minn. Statutes 2020 16D.04, 16D.05
Cigarettes and tobacco products
Carriers, shipment reports, Minn. Statutes 2020 297F.11
Fire safety certification, inspections, Minn. Statutes 2020 299F.855
Licensee information, Minn. Statutes 2020 461.12
Out-of-state retailers, registration and reports, Minn. Statutes 2020 297F.031, 297F.09
Taxes, Minn. Statutes 2020 297F.01 to 297F.25
Weighted average retail price, inflation adjustments, Minn. Statutes 2020 297F.01
Commissioner
Appointment, Minn. Statutes 2020 15.06, 270C.02
Compensation and salaries
Compensation Council, duties, Minn. Statutes 2020 15A.082
Expense allowance, Minn. Statutes 2020 15A.081
Governor's recommendation, Minn. Statutes 2020 15A.0815
Increases or decreases, Minn. Statutes 2020 15A.0815
Salary range, Minn. Statutes 2020 15A.01, 15A.0815, 15A.13
Duties
Generally, Minn. Statutes 2020 15.06
Tax-forfeited land sales, Minn. Statutes 2020 282.01
Generally, Minn. Statutes 2020 270C.02
Memberships
Productivity Loan Committee, Minn. Statutes 2020 16B.87
Tobacco Securitization Authority, Minn. Statutes 2020 16A.98
Orders, see Commissioner's orders, generally under this topic
Retirement, Minn. Statutes 2020 352D.02, 353.01
Signatures, Minn. Statutes 2020 8.30, 270C.02, 270C.33
Term, Minn. Statutes 2020 15.06
Commissioner's orders, generally
Copies, orders appealed from, return, Minn. Statutes 2020 271.06
Effective date, Minn. Statutes 2020 271.12
Flight property taxes, Minn. Statutes 2020 270.076
Injunctions, Minn. Statutes 2020 271.12
Orders of assessment, Minn. Statutes 2020 270C.33
Prima facie valid, Minn. Statutes 2020 271.06
Property tax reductions, Minn. Statutes 2020 270C.88
Supreme court decision in lieu of, Minn. Statutes 2020 271.09
Writing, Minn. Statutes 2020 270C.33
Confession of judgment, determination of interest rate, Minn. Statutes 2020 279.37
Conservation tax credit, lost revenues, review, Minn. Statutes 2020 273.119
Contamination taxes, duties regarding, Minn. Statutes 2020 270.96
Contractors, ronresidents, surety payments, Minn. Statutes 2020 290.9705
Cost of living adjustment, determination, Minn. Statutes 2020 270C.22
Created, Minn. Statutes 2020 270C.02
Criminal investigation unit, Minn. Statutes 2020 270C.05
Criminal justice information system, access, Minn. Statutes 2020 270C.05
Data, see Revenue Department under GOVERNMENT DATA
Debt collection, see DEBTS TO STATE, COLLECTION
Deed taxes, duties regarding, Minn. Statutes 2020 287.29, 287.37
Definitions
Cost of living adjustment, Minn. Statutes 2020 270C.22
Generally, Minn. Statutes 2020 270C.01
Delinquent taxes, collection, Minn. Statutes 2020 270C.16
Department of state, designation, Minn. Statutes 2020 15.01
Depositions, authority to take, Minn. Statutes 2020 270C.02, 270C.31
Deputy commissioner, appointment, Minn. Statutes 2020 270C.02
Destination medical center, local match determination, Minn. Statutes 2020 469.47
Discovery, Minn. Statutes 2020 270B.16
Disparity reduction aid, calculation, Minn. Statutes 2020 273.1398
Dry cleaner environmental response and reimbursement, duties, Minn. Statutes 2020 115B.48 to 115B.492
Duties and powers, generally
Generally, Minn. Statutes 2020 270C.03
State Board of Equalization, see APPEAL AND EQUALIZATION BOARDS
Transfer of duties and functions, Liquor Control Department, Minn. Statutes 2020 340A.201
Emergency medical services districts, taxes, duties regarding, Minn. Statutes 2020 144F.01
Employees
Advice given, erroneous, appeal of tax penalties, Minn. Statutes 2020 270C.34
Alcoholic beverage violations, discharge, Minn. Statutes 2020 299A.02
Appraisers, Minn. Statutes 2020 82B.035, 270C.98
Evaluation, basis, Minn. Statutes 2020 270C.105
Former employees, representation of taxpayers, Minn. Statutes 2020 270C.10
Generally, Minn. Statutes 2020 270C.02
Harassment, Minn. Statutes 2020 270B.14
Obstructing performance of duties, criminal penalties, Minn. Statutes 2020 609.50
Probationary employees, termination, Minn. Statutes 2020 43A.16
Regional representatives, Minn. Statutes 2020 270C.98
Retirement
Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Unclassified employees, Minn. Statutes 2020 352D.02
Seasonal employees, Minn. Statutes 2020 43A.15
State agency debt, case reviewer, Minn. Statutes 2020 16D.10
Unclassified positions, Minn. Statutes 2020 43A.08
Enforcement of law
Generally, Minn. Statutes 2020 270C.03, 270C.04
Taxpayers' rights and procedures, Minn. Statutes 2020 270C.28
Entertainment taxes, Minn. Statutes 2020 290.9201
Environmental response costs, state aid reduction, Minn. Statutes 2020 115B.41
Estate taxes, see ESTATE TAXES
Examinations, see Audits and examinations under this topic
Examiners
Appointment, Minn. Statutes 2020 270.83, 270C.02
Compensation and salaries, Minn. Statutes 2020 270C.02
Powers, Minn. Statutes 2020 270C.02, 270C.31, 270C.32
Public Safety Department, agent for Revenue Department, Minn. Statutes 2020 297B.11
Railroad companies, power to examine, Minn. Statutes 2020 270.83
Federal health insurance credit, duties regarding, Minn. Statutes 2020 256.362
Fees, generally, claims due state, compromise and settlement, Minn. Statutes 2020 8.30
Filing officers, Minn. Statutes 2020 270C.02
Fire state aid, see State aid to local governments under this topic
Flight property taxes, Minn. Statutes 2020 270.071 to 270.079
Foreign corporations, Minn. Statutes 2020 270C.721, 303.17
Funds and accounts
Conditional use deed revolving fund, Minn. Statutes 2020 282.01
Deposits to, Minn. Statutes 2020 297F.21, 349.2125
Levied and redeemed property refund account, Minn. Statutes 2020 270C.711
Revenue recapture revolving fund, Minn. Statutes 2020 270A.07, 270C.41
Service and recovery special revenue fund, Minn. Statutes 2020 270C.15
Gambling
Gambling equipment, Minn. Statutes 2020 349.162
Gambling organizations, Minn. Statutes 2020 349.16, 349.165
Gambling taxes, Minn. Statutes 2020 297E.02 to 297E.17
Indian gaming casinos, Minn. Statutes 2020 270C.19
Reports about, Minn. Statutes 2020 349.19
Gasoline and petroleum products taxes, Minn. Statutes 2020 296A.02, 296A.24
General education referendum levy, duties, Minn. Statutes 2020 126C.17
Generally, Minn. Statutes 2020 270C.02
Gross revenues taxes, health care taxes, Minn. Statutes 2020 295.53, 295.55
Health care taxes, Minn. Statutes 2020 295.53, 295.55
Housing improvement areas, Minn. Statutes 2020 428A.13
Income and franchise taxes
Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2020 290.07
Allocation of income, Minn. Statutes 2020 290.17, 290.20
Alternative minimum tax exemption, inflation adjustments, Minn. Statutes 2020 290.091
Common trust funds, income, Minn. Statutes 2020 289A.12
Corporate franchise taxes, fees, returns, Minn. Statutes 2020 290.0922
Corporations, Minn. Statutes 2020 290.34, 290.371
Delinquent taxes, Minn. Statutes 2020 290.48
Dependent care credit, refunds, Minn. Statutes 2020 290.067
Depletion allowance, apportionment, Minn. Statutes 2020 290.0134
Education credit refunds, assignment, Minn. Statutes 2020 290.0679
Educational institutions, conveyances to, income, Minn. Statutes 2020 293.04 to 293.07, 293.10, 293.11, 293.13
Employers, deductions for health insurance contributions, Minn. Statutes 2020 62A.29
Entertainment taxes, Minn. Statutes 2020 290.9201
Exemptions, entities claiming, investigations, Minn. Statutes 2020 290.05
Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2020 290.30
Generally, Minn. Statutes 2020 290.01 to 290.9742
Investment companies, Minn. Statutes 2020 290.36
Marriage penalty credit, tax tables, Minn. Statutes 2020 290.0675
Net operating loss deduction, Minn. Statutes 2020 290.095
Nongame wildlife checkoff, Minn. Statutes 2020 290.431, 290.432
Reciprocity agreements, Minn. Statutes 2020 290.081
Refunds
Appropriations, Minn. Statutes 2020 290.0671, 290.0674
Political contribution refunds, Minn. Statutes 2020 290.06
Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2020 290C.08
Returns, records and record keeping, Minn. Statutes 2020 270C.20
Social Security benefits, subtractions from federal taxable income, adjustments, Minn. Statutes 2020 290.0132
Stillborn child credit, refunds, Minn. Statutes 2020 290.0685
Tax arbitration boards, appointment, Minn. Statutes 2020 290.081
Tax notices, Minn. Statutes 2020 270C.36, 290.48, 290.92
Tax returns, disclosure, Minn. Statutes 2020 270B.131
Taxpayers, dissolution of marriage, Minn. Statutes 2020 289A.31
Third-party bulk filers, Minn. Statutes 2020 290.92
Withholding, Minn. Statutes 2020 290.923
Withholding (taxes), Minn. Statutes 2020 270C.66, 270C.69, 290.92
Workers' compensation reports, use, Minn. Statutes 2020 176.231
Independent contractors, tax return data, access to, safeguarding, Minn. Statutes 2020 270B.13
Indians, state and tribal sales, use, and excise taxes, Minn. Statutes 2020 270C.19
Industrial facilities, closings, layoffs, or relocation, Minn. Statutes 2020 116L.976
Information exchanges
MinnesotaCare applicants, Minn. Statutes 2020 256L.05
Tax data, Minn. Statutes 2020 270B.14
Insurance taxes, see INSURANCE TAXES
Interrogatories, nonprofit corporations, Minn. Statutes 2020 317A.751
Investigations
Criminal investigation unit, Minn. Statutes 2020 270C.05
Tax violations, criminal investigations, classification, disclosure, Minn. Statutes 2020 270B.02, 270B.03
Taxes, Minn. Statutes 2020 270C.055
Taxpayers, Minn. Statutes 2020 270C.31
Job opportunity building zones (JOBZ)
Certification of continuing eligibility, Minn. Statutes 2020 469.3193
Designation, Minn. Statutes 2020 469.314
Inflation adjustments, Minn. Statutes 2020 469.318
Repayments of benefits, Minn. Statutes 2020 469.319
Tax return information, Minn. Statutes 2020 469.3201
Land exchanges, class B, Minn. Statutes 2020 94.344
Lawsuits, taxes, Minn. Statutes 2020 270C.61, 270C.728, 271.12
Letters of administration, application rights, Minn. Statutes 2020 291.21
Levies by IRS against state tax refunds, Minn. Statutes 2020 270C.41
Licensing boards, duties regarding, Minn. Statutes 2020 214.04, 214.16
Limited liability companies, Minn. Statutes 2020 270C.721
Limited partnerships, foreign limited partnerships, dissolution, Minn. Statutes 2020 321.0906
Liquefied petroleum gas sales, fees, Minn. Statutes 2020 239.785
Liquor taxes
Generally, Minn. Statutes 2020 297G.01 to 297G.22
Liquor license applicants, unpaid state or local taxes or assessments, liability, Minn. Statutes 2020 270B.07
Local assessment practices, review, Minn. Statutes 2020 273.0645
Local government aid
Calculation and payment, Minn. Statutes 2020 477A.011 to 477A.15
Disparity reduction aid, Minn. Statutes 2020 275.08
Riparian protection aid, Minn. Statutes 2020 477A.21
Local government revenue forecasts, Minn. Statutes 2020 16A.103
Local governments, taxes, collection, Minn. Statutes 2020 270C.17
Local relief associations, see Retirement plans under this topic
Lottery prizes, withholding from, Minn. Statutes 2020 349A.08
Marijuana and controlled substances taxes, duties, Minn. Statutes 2020 297D.02 to 297D.13
Metropolitan areas, revenue distribution, Minn. Statutes 2020 473F.02, 473F.07, 473F.10, 473F.13
Metropolitan Council
Highway project taxes, Minn. Statutes 2020 473.167
Levy limits, Minn. Statutes 2020 473.249
Transit taxes, levy limits, Minn. Statutes 2020 473.446
Metropolitan Mosquito Control Commission, Minn. Statutes 2020 473.711
Metropolitan solid waste landfill fees, Minn. Statutes 2020 473.843
Minerals taxes
Agglomerating facilities, Minn. Statutes 2020 298.392, 298.395, 298.396
Gross proceeds, metal and mineral product sales, Minn. Statutes 2020 298.016
Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2020 298.405
Mineral rights owners, filings, Minn. Statutes 2020 298.48
Semitaconite taxes, Minn. Statutes 2020 298.38, 298.39
Taconite and iron sulfides taxes, Minn. Statutes 2020 126C.48, 126C.65, 298.24, 298.27, 298.28
Taconite municipal aid, Minn. Statutes 2020 298.282, 298.283
Taconite state aid, Minn. Statutes 2020 298.285
Unmined ore, notice about, Minn. Statutes 2020 298.47
Minnesota college savings plan, Minn. Statutes 2020 136G.11, 290.0132, 290.06
MinnesotaCare, Minn. Statutes 2020 256L.05
Mission of department, Minn. Statutes 2020 270C.03
Mortgage foreclosure sales and, Minn. Statutes 2020 580.15
Mortgage registry taxes, Minn. Statutes 2020 287.12, 287.37
Motor carrier inspections, Minn. Statutes 2020 221.221
Motor fuel taxes, see MOTOR FUEL TAXES
Motor vehicle sales taxes
Collections, reporting, Minn. Statutes 2020 297A.991
Motor carriers, interstate, as retailers, Minn. Statutes 2020 297A.90, 297A.91
Refund applications, forms, Minn. Statutes 2020 297B.031
Registrar as agent, Minn. Statutes 2020 297B.11
Motor vehicles
Criminal investigators, marking, Minn. Statutes 2020 16B.54
Unmarked motor vehicles, Minn. Statutes 2020 168.012, 270C.03
Motor vehicles owned by, Minn. Statutes 2020 168.012
Multistate Tax Commission, Minn. Statutes 2020 290.172
Nonprofit corporations, dissolution, Minn. Statutes 2020 317A.823
Nonresidents, contractors, surety payments, Minn. Statutes 2020 290.9705
Nonsettlement cigarettes fee, Minn. Statutes 2020 297F.24
Oaths and affirmations, authority to administer, generally, Minn. Statutes 2020 270C.02, 270C.31
Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2020 270C.52
Offices, equipment, and supplies, Minn. Statutes 2020 270C.02
Partnerships, foreign, certificates of authority, Minn. Statutes 2020 270C.721
Party to suits, Tax Court, Small Claims Division, Minn. Statutes 2020 271.21
Payments by, witnesses, Minn. Statutes 2020 270C.31
Personal property taxes
Assessment or equalization, commissioner's orders, Minn. Statutes 2020 270C.924, 270C.926
Listing, Minn. Statutes 2020 273.48
Manufactured homes, delinquent taxes, Minn. Statutes 2020 277.17
Tax assessments, Minn. Statutes 2020 273.33, 273.37, 273.43
Utilities, Minn. Statutes 2020 273.371, 273.372, 273.88
Petroleum products
Bulk purchasers, licenses, Minn. Statutes 2020 296A.05
Cancellation or nonrenewal of licenses, Minn. Statutes 2020 296A.061
Distributors, licenses, Minn. Statutes 2020 296A.03
Inspections, Minn. Statutes 2020 239.101
Licenses, revocations, suspensions, Minn. Statutes 2020 296A.06
Special fuel dealers, licenses, Minn. Statutes 2020 296A.04
Taxes, see MOTOR FUEL TAXES
Petroleum tank release cleanup, fees, Minn. Statutes 2020 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 2020 6.495
Political contribution refunds, reports, Minn. Statutes 2020 290.06
Property Tax Division, Minn. Statutes 2020 270C.98
Property tax refunds
Appropriations, Minn. Statutes 2020 290A.23, 290A.25
Certificates of rent paid, Minn. Statutes 2020 290A.19
Determinations by, Minn. Statutes 2020 290A.03
Payments, Minn. Statutes 2020 290A.07, 290A.09
Rulemaking, Minn. Statutes 2020 290A.20
Statements, Minn. Statutes 2020 290A.14
Tax tables, Minn. Statutes 2020 290A.04
Workers' compensation reports, use, Minn. Statutes 2020 176.231
Property taxes
Abatements, notice, Minn. Statutes 2020 375.192
Adjusted net tax capacity, Minn. Statutes 2020 273.1325
Agricultural Property Tax Law, deferment applications, Minn. Statutes 2020 273.111
Appeal and equalization boards, Minn. Statutes 2020 274.01, 274.14
Appeals, Minn. Statutes 2020 270C.925
Assessment or equalization hearings, request for, Minn. Statutes 2020 270C.922
Biennial report, Minn. Statutes 2020 270C.13
Certificates of real estate value, Minn. Statutes 2020 272.115
Certificates of rent paid, Minn. Statutes 2020 290A.19
Classification of property, changes, Minn. Statutes 2020 273.17
Complaints, investigations, Minn. Statutes 2020 270C.92
Congressional Medal of Honor recipients, Minn. Statutes 2020 273.118
Data, tax administration purposes, Minn. Statutes 2020 272.115
Delinquent taxes, Minn. Statutes 2020 279.06, 279.34
Duties and powers generally, Minn. Statutes 2020 270C.85
Electric generating facilities, efficiency increases, electronic notification, Minn. Statutes 2020 272.0211
Equalization hearings, Minn. Statutes 2020 270C.921
Equalization of public utility structures, Minn. Statutes 2020 273.88
Excess levies, appeals, Minn. Statutes 2020 275.065
Exemptions, Minn. Statutes 2020 272.025
Homesteads, Minn. Statutes 2020 273.124, 273.1315
Iron ore, value, Minn. Statutes 2020 273.1104
Local government levies, Minn. Statutes 2020 275.07, 275.62, 275.74
Meetings, Minn. Statutes 2020 384.06
Natural resource lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2020 273.13
Net tax capacity hearings, Minn. Statutes 2020 270C.921 to 270C.924
New counties, market value assessment, Minn. Statutes 2020 370.01
Open Space Property Tax Law, deferment applications, Minn. Statutes 2020 273.112
Personal property taxes, see same under this topic
Pollution control or abatement equipment or devices, tax exemption, electronic notification, Minn. Statutes 2020 272.02
Property tax relief, taconite and iron ore areas, Minn. Statutes 2020 273.135, 273.136
Property valuation notices, Minn. Statutes 2020 273.121
Railroad operating property, Minn. Statutes 2020 270.81 to 270.87, 272.20
Real estate tax judgment sales, Minn. Statutes 2020 280.001 to 280.43
Real estate tax judgment sales redemption, Minn. Statutes 2020 281.01 to 281.40
Real property owners, disability status certification, Minn. Statutes 2020 273.13
Refunds, see Property tax refunds under this topic
Regional public library systems, levies, Minn. Statutes 2020 134.342
Reports of certified levies, Minn. Statutes 2020 275.07
Revenues, transfer to, Minn. Statutes 2020 276.112
School district payments, certifying, Minn. Statutes 2020 273.1392
School district property taxes, see same under this topic
School districts, rate conversion, Minn. Statutes 2020 273.1102
Solar energy, Minn. Statutes 2020 272.0295
State aid to local governments, duties regarding, solid waste disposal facility contingency action costs, Minn. Statutes 2020 116.07
State elections campaign account, certifications, Minn. Statutes 2020 10A.31, 10A.321
State general tax, levy rate, Minn. Statutes 2020 275.025
Statements, forms, Minn. Statutes 2020 276.04
Tax assessments, Minn. Statutes 2020 274.09, 274.13, 274.16
Tax increment financing districts, taxable parcels, reduction in market value, Minn. Statutes 2020 272.71
Wind energy conversion systems, Minn. Statutes 2020 272.028, 272.029
Public campground leasing rules, approval, Minn. Statutes 2020 92.46
Public safety radio communication system, reports, Minn. Statutes 2020 373.47
Public utilities, property taxes, Minn. Statutes 2020 216B.1646, 273.88
Railroad operating property, Minn. Statutes 2020 270.81 to 270.87, 272.20
Railroads, Minn. Statutes 2020 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
Reciprocal agreements, Treasury Department (U.S.), Minn. Statutes 2020 16D.18, 270C.41
Records and record keeping, generally
Commissioner's orders, Minn. Statutes 2020 270C.33
Copies, certification, Minn. Statutes 2020 270C.02
Filing officers, authorization, Minn. Statutes 2020 270C.02
Red Lake Game Preserve, duties regarding, Minn. Statutes 2020 282.221
Regional public library systems, levies, Minn. Statutes 2020 134.342
Reports given
Adjusted net tax capacity, Minn. Statutes 2020 273.1325
Agricultural homesteads, valuation, Minn. Statutes 2020 273.1108
Aviation taxes, Minn. Statutes 2020 360.675
Bills (legislative), tax incidence impact analysis, Minn. Statutes 2020 270C.13
Business corporations, tax return information, Minn. Statutes 2020 302A.821
Delinquent taxes, collection, Minn. Statutes 2020 270C.16
Excise taxes, biennial report, Minn. Statutes 2020 270C.13
Impact analysis report, state aid to local governments, Minn. Statutes 2020 465.82
Income and franchise taxes, Minn. Statutes 2020 270C.13, 290.081
Legislative bills, revenue estimates, Minn. Statutes 2020 270C.11, 270C.991
Levied and redeemed property refund account, Minn. Statutes 2020 270C.711
Local government revenue forecasts, Minn. Statutes 2020 16A.103
Metropolitan area municipalities, market value, Minn. Statutes 2020 473F.02
Motor vehicle sales taxes, government revenues, Minn. Statutes 2020 297A.991
Net tax capacity, proceedings to change, Minn. Statutes 2020 270C.91
Political contribution refunds, Minn. Statutes 2020 290.06
Property taxes, biennial report, Minn. Statutes 2020 270C.13
Sales and use taxes, Minn. Statutes 2020 270C.13, 297A.991
Small wineries, tax credits, Minn. Statutes 2020 297G.03
Solid waste management taxes, revenues, Minn. Statutes 2020 297H.13
Taconite and iron sulfides taxes, estimated distribution, Minn. Statutes 2020 298.28
Tax expenditure budget, Minn. Statutes 2020 270C.11
Tax incidence reports, Minn. Statutes 2020 270C.13
Tax payments by financial transaction card, Minn. Statutes 2020 270C.425
Taxable property, Minn. Statutes 2020 270C.85
Utilities, personal property tax reports, Minn. Statutes 2020 273.371
Research Division, Minn. Statutes 2020 270C.12
Restitution debt, Minn. Statutes 2020 611A.04
Retirement plans
Police and firefighter relief associations, financial compliance reports, Minn. Statutes 2020 6.495
Public retirement plans, employee contribution pick ups, Minn. Statutes 2020 356.62
Volunteer firefighter relief associations, Minn. Statutes 2020 424B.02, 424B.08
Revenue laws, administration, Minn. Statutes 2020 270C.02, 270C.03
Revenue notices, Minn. Statutes 2020 270C.07
Revenue recapture
Generally, Minn. Statutes 2020 270A.01 to 270A.12
Restitution debt, Minn. Statutes 2020 611A.04
Rulemaking authority
Agglomerating facilities, Minn. Statutes 2020 298.392
Agglomerating facilities taxes, reporting, Minn. Statutes 2020 298.395
Aircraft, Minn. Statutes 2020 270.074, 360.595
Certificates of real estate value, Minn. Statutes 2020 272.115
Cigarette and tobacco products taxes, Minn. Statutes 2020 297F.02
Cigarette taxes, Minn. Statutes 2020 297F.06, 297F.08
Classification of property, Minn. Statutes 2020 273.125
Common carriers, registration as retail dealers, Minn. Statutes 2020 297A.90
Dry cleaning facilities, use fees, returns, Minn. Statutes 2020 115B.491
Exemptions, Minn. Statutes 2020 14.03
Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2020 290.30
Flight property taxes, federal law, conformity, Minn. Statutes 2020 270.078
Health care taxes, Minn. Statutes 2020 295.57
Income and franchise taxes
Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2020 290.07
Depletion allowance, apportionment, Minn. Statutes 2020 290.0134
Estimated payments, Minn. Statutes 2020 289A.26
Net operating loss deduction, Minn. Statutes 2020 290.095
Payments, due dates, Minn. Statutes 2020 289A.20
Liquor taxes, Minn. Statutes 2020 297G.03, 297G.12
Manufactured homes, classification of property, Minn. Statutes 2020 273.125
Marijuana and controlled substances taxes, Minn. Statutes 2020 297D.03
Metropolitan solid waste landfill fees, Minn. Statutes 2020 473.843
Motor vehicle sales taxes, Minn. Statutes 2020 297A.90, 297B.11
Open Space Property Tax Law, valuation and deferment eligibility guidelines, Minn. Statutes 2020 273.112
Petroleum products, distribution, sale, or use, Minn. Statutes 2020 296A.02
Property taxes, refunds, Minn. Statutes 2020 290A.20
Quiet aircraft, Minn. Statutes 2020 270.074
Railroad companies, operating property, valuation, Minn. Statutes 2020 270.84, 270.86
Revenue recapture, Minn. Statutes 2020 270A.04, 270A.12
Sales and use taxes, Minn. Statutes 2020 289A.11, 297A.76
Sectional structures, classification of property, Minn. Statutes 2020 273.125
Semitaconite taxes, reports, Minn. Statutes 2020 298.38
Special motor fuel, distribution, sale, or use, Minn. Statutes 2020 296A.02
Taconite and iron sulfides taxes, reporting, Minn. Statutes 2020 298.27
Tax assessments, Minn. Statutes 2020 270C.03
Tax returns, Minn. Statutes 2020 270B.19, 289A.08
Taxes, Minn. Statutes 2020 270C.06
Taxpayers, information about, disclosure, Minn. Statutes 2020 270B.19
Taxpayers' rights advocates, Minn. Statutes 2020 270C.44
Withholding (taxes), Minn. Statutes 2020 289A.09, 289A.20, 290.92, 290.923
Sales and use taxes
Agents, tax collection and refunds, Minn. Statutes 2020 297A.825
Auctions, security property, Minn. Statutes 2020 297A.92
Filing and payment, authorization, Minn. Statutes 2020 289A.18
Local sales tax, Minn. Statutes 2020 297A.99, 473.592
Motor vehicle sales taxes, see same under this topic
Reports, Minn. Statutes 2020 270C.13, 297A.991
Revenues, depositing, Minn. Statutes 2020 297A.94
Sales and use tax permits, Minn. Statutes 2020 297A.83
Schedules, Minn. Statutes 2020 297A.95
Uniform administration, Minn. Statutes 2020 297A.995
School district property taxes
Debt limits, Minn. Statutes 2020 126C.69
General education referendum levy, Minn. Statutes 2020 126C.17
Market values, Minn. Statutes 2020 475.53
Taconite and iron sulfides taxes, Minn. Statutes 2020 126C.48, 126C.65
Seal, Minn. Statutes 2020 270C.02
Seed capital investment credit, Minn. Statutes 2020 116J.8732, 290.06
Senior citizens' property tax deferral program, Minn. Statutes 2020 290B.04 to 290B.10
Service of process by, generally, service by mail, records, Minn. Statutes 2020 270C.38
Setoff
Political subdivision debts, Minn. Statutes 2020 270C.18
Reciprocal agreements, Treasury Department (U.S.), Minn. Statutes 2020 16D.18, 270C.41
Small cities assistance account, administration, Minn. Statutes 2020 162.145
Snowmobiles, sales and use tax collection, Minn. Statutes 2020 84.82
Solar energy generating systems, Minn. Statutes 2020 272.0295
Solid waste management taxes, Minn. Statutes 2020 297H.01 to 297H.13
Special service districts, Minn. Statutes 2020 428A.02
Sports bookmaking taxes, statistics, Minn. Statutes 2020 297E.03
State agency fees, collection from Indian tribes, Minn. Statutes 2020 270C.19
State aid to local governments
Aquatic invasive species prevention aid, Minn. Statutes 2020 477A.19
Estimates or actual amounts, Minn. Statutes 2020 276.04
Fire state aid, Minn. Statutes 2020 477B.01 to 477B.05
Impact analysis report, Minn. Statutes 2020 465.82
Local government aid
Calculation and payment, Minn. Statutes 2020 477A.011, 477A.0124, 477A.014, 477A.03, 477A.15
Disparity reduction aid, Minn. Statutes 2020 275.08
Out-of-home placement, Indian children, Minn. Statutes 2020 477A.0126
Unauthorized diversion programs, penalties, Minn. Statutes 2020 477A.0175
Police state aid, Minn. Statutes 2020 297I.25, 477C.01 to 477C.04
Production property transition aid, Minn. Statutes 2020 477A.18
Reductions, Minn. Statutes 2020 115B.41, 270C.96
Riparian protection aid, Minn. Statutes 2020 477A.21
Small cities assistance account, Minn. Statutes 2020 162.145
Underserved municipalities distribution, Minn. Statutes 2020 275.025
Utility valuation transition aid, Minn. Statutes 2020 477A.16
State contracts
Contractors, income tax withholding, Minn. Statutes 2020 270C.66
Vendors or contractors, tax liability, Minn. Statutes 2020 270B.09
State laws and statutes, free copies, Minn. Statutes 2020 3C.12
Streamlined sales tax agreement, see under SALES AND USE TAXES
Studies by, statistical studies, Minn. Statutes 2020 270B.04
Subpoenas, authority to issue, Minn. Statutes 2020 270C.02, 270C.31, 270C.32
Supplemental nursing services agencies, duties, Minn. Statutes 2020 144A.72
Sustainable forest incentive program, Minn. Statutes 2020 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 2020 270C.03, 270C.50
Tax Court appeals, see Appeals to under TAX COURT
Tax debtor data match system, Minn. Statutes 2020 13B.07
Tax expenditure budget, Minn. Statutes 2020 270C.11
Tax extension agreements, Minn. Statutes 2020 289A.42, 297F.17
Tax-forfeited lands, see TAX-FORFEITED LAND
Tax incidence reports, Minn. Statutes 2020 270C.13
Tax increment financing
Annual statements, Minn. Statutes 2020 469.175
Extended districts, Minn. Statutes 2020 469.1794
Generally, Minn. Statutes 2020 469.1761
Tax information bulletins
Exemption from rulemaking, Minn. Statutes 2020 14.03
Issuance, effect, Minn. Statutes 2020 270C.07, 270C.08
Wetland value, Minn. Statutes 2020 273.11
Tax information microdata sample analysis, Minn. Statutes 2020 270C.12
Tax judgment sales, Minn. Statutes 2020 270C.7101, 270C.7104
Tax liability
Agreements, Minn. Statutes 2020 270C.33, 270C.35, 270C.52
Understatement, burden of proof, Minn. Statutes 2020 289A.60
Tax liens
Contracts for deed, termination notice, Minn. Statutes 2020 559.21
Generally, Minn. Statutes 2020 270C.63
Tax notices
Administration and compliance, third party subpoenas, Minn. Statutes 2020 270C.32, 270C.61
Assessments, Minn. Statutes 2020 270C.33, 272.0295, 297D.12, 297G.16, 297G.17
Delinquent taxes
Chiropractors, Minn. Statutes 2020 148.10
Copies to third-party bulk filers and clients, Minn. Statutes 2020 290.92
Dental auxiliaries, Minn. Statutes 2020 150A.08
Dentists, Minn. Statutes 2020 150A.08
Generally, Minn. Statutes 2020 270C.72, 270C.725
Insurance producers, Minn. Statutes 2020 60K.44
Osteopathic physicians, Minn. Statutes 2020 147.091
Physicians and surgeons, Minn. Statutes 2020 147.091
Real estate licensees, Minn. Statutes 2020 82.82
Flight property taxes, Minn. Statutes 2020 270.075
Income and franchise taxes, Minn. Statutes 2020 270C.36, 290.48, 293.11
Jeopardy assessments and collections, Minn. Statutes 2020 270C.36
Levies for collection or payment, Minn. Statutes 2020 270C.67, 270C.68, 270C.7101, 270C.7109
Liens, filing, Minn. Statutes 2020 270C.63
Refunds, Minn. Statutes 2020 270A.03, 270A.07, 289A.50
Returns, failure to file, Minn. Statutes 2020 270C.72
Semitaconite taxes, estimates, correction, Minn. Statutes 2020 298.39
Solar energy production tax, Minn. Statutes 2020 272.0295
Solid waste management taxes, Minn. Statutes 2020 297H.13
Tax classification of iron-bearing formations, Minn. Statutes 2020 273.16
Taxpayers
Administrative review, Minn. Statutes 2020 270C.35
Delinquent taxpayers, publication of names, Minn. Statutes 2020 270C.728
Electronic tax payments, Minn. Statutes 2020 270C.42
Mailed materials, use of Social Security number, Minn. Statutes 2020 270C.308
Rights, appeals, Minn. Statutes 2020 270C.33
Unconstitutional tax laws, cumulative refunds owed, Minn. Statutes 2020 270C.43
Third-party bulk filers, suspension or revocation of registration, Minn. Statutes 2020 290.92
Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2020 297F.04
Utility property, exemption, valuation, classification, or tax, Minn. Statutes 2020 273.372
Withholding (taxes), Minn. Statutes 2020 270C.69, 270C.725, 290.92
Tax payments by financial transaction card, Minn. Statutes 2020 270C.425
Tax preparers
Authority to terminate electronic filing, Minn. Statutes 2020 289A.60
Cease and desist orders, enforcement, Minn. Statutes 2020 270C.447
Complaints about, data sharing, Minn. Statutes 2020 270C.445
Preparers subject to penalties, publication of names, Minn. Statutes 2020 270C.446
Tax refunds
Appropriations, Minn. Statutes 2020 270C.19
Extension agreements, Minn. Statutes 2020 289A.42
Locating payees, Minn. Statutes 2020 270B.11
Tax relief area revenue distribution, Minn. Statutes 2020 276A.01, 276A.02, 276A.05, 276A.08, 276A.09
Tax return data, information exchange, Minn. Statutes 2020 270B.12, 270C.03
Tax returns
Disclosure, income and franchise taxes, Minn. Statutes 2020 270B.131
Notice and demand to file, Minn. Statutes 2020 289A.12
Prepared by department, generally, Minn. Statutes 2020 270C.03, 270C.33
Trust funds, Minn. Statutes 2020 289A.12
Tax revenue-sharing, Indian tribes, Minn. Statutes 2020 270C.19
Tax revenues
Generally, see Revenues under specific kinds of taxes
Revenue notices, Minn. Statutes 2020 14.03
Tax shelters, registration and listing, Minn. Statutes 2020 289A.121
Tax tables
Marriage penalty credit, income taxes, Minn. Statutes 2020 290.0675
Property taxes, payments, refunds, Minn. Statutes 2020 290A.04
Withholding (taxes), Minn. Statutes 2020 270C.69, 290.92
Taxpayer assistance grants, Minn. Statutes 2020 270C.21
Taxpayer interviews, procedures, Minn. Statutes 2020 270C.285
Taxpayers' rights advocates, Minn. Statutes 2020 270A.11
Testimony, authority to take, Minn. Statutes 2020 270C.02
Tobacco products delivery sales, out-of-state retailers, registration and reports, Minn. Statutes 2020 325F.781
Towns
Change of name, Minn. Statutes 2020 379.09
Organization or change of boundaries, Minn. Statutes 2020 379.05
Towns with the same name, Minn. Statutes 2020 379.07
Township mutual companies, annual statements, Minn. Statutes 2020 67A.11
Transfer of duties and functions to, Liquor Control Department, Minn. Statutes 2020 340A.201
Travel expenses, approval and payment, Minn. Statutes 2020 270C.02
Trunk highway bonds, debt service, motor fuel tax surcharge for, Minn. Statutes 2020 296A.083
Trust funds, income and franchise taxes, Minn. Statutes 2020 289A.12
Unemployment insurance, Minn. Statutes 2020 268.145, 268.19
Utilities, personal property taxes, Minn. Statutes 2020 273.371, 273.372
Video display devices, recycling, Minn. Statutes 2020 115A.1310 to 115A.1330
Volunteer firefighters relief associations, Minn. Statutes 2020 424A.02
Wind energy conversion systems, Minn. Statutes 2020 272.028, 272.029
Withholding (taxes), Minn. Statutes 2020 270C.69, 290.92, 290.923
Witnesses
Generally, Minn. Statutes 2020 270C.02, 270C.31
Net tax capacity hearings, Minn. Statutes 2020 270C.923
Tax administration and compliance, Minn. Statutes 2020 270C.32
Workers' compensation reports, use, Minn. Statutes 2020 176.231