2026 Minnesota Statutes Index (topics)
REVENUE DEPARTMENT
Access to data, agency contact posted to website, Minn. Statutes 2026 15.013
Administrative services, to licensing boards, Minn. Statutes 2026 214.04
Agglomerating facilities taxes, Minn. Statutes 2026 298.392, 298.395, 298.396
Agricultural and economic development account, Minn. Statutes 2026 41A.06
Agricultural homestead property, first tier valuation limit, Minn. Statutes 2026 273.11
Aircraft
Aircraft dealers, commercial use permits, fees, Minn. Statutes 2026 360.654
Airline companies, election of taxation, Minn. Statutes 2026 360.521
Flight property taxes, commissioner filed reports, notice of net tax capacity, Minn. Statutes 2026 270.072
Quiet aircraft, Minn. Statutes 2026 270.074
Sales and use taxes, Minn. Statutes 2026 297A.82, 360.595
Alcoholic beverages
Alcoholic beverage laws, enforcement, Minn. Statutes 2026 299A.02
Liquor taxes, see same under this topic
Manufacturer's warehouse permit holders, reports, Minn. Statutes 2026 340A.3055
All-terrain vehicles, sales and use tax collection, Minn. Statutes 2026 84.922
Appeal and equalization boards
Generally, Minn. Statutes 2026 274.01
Handbook, Minn. Statutes 2026 274.014
Meetings, record, Minn. Statutes 2026 274.14
Appeals to, generally
Appeal and equalization boards, Minn. Statutes 2026 274.135
Determination, binding status, Minn. Statutes 2026 271.12
Tax Court, see Appeals to under TAX COURT
Appointments by, generally, Minn. Statutes 2026 270C.02
Appraisers
Real estate appraisal law, exemption, Minn. Statutes 2026 82B.035
Senior appraisers, Minn. Statutes 2026 270C.98
Appropriations to
Agricultural homestead market value credit, Minn. Statutes 2026 273.1384
Amortization state aid, local relief associations, Minn. Statutes 2026 423A.02
Aquatic invasive species prevention aid, Minn. Statutes 2026 477A.19
Assessors Board, Minn. Statutes 2026 270.45
Bloomington loan repayment exemption, Minn. Statutes 2026 473F.08
Border city zones, funding for tax credits, Minn. Statutes 2026 469.171, 469.1734, 469.1735
Child tax credit, refunds, Minn. Statutes 2026 290.0661
Cigarette and tobacco products taxes, administrative expenses, Minn. Statutes 2026 297F.02
Cigarette tax stamps, Minn. Statutes 2026 297F.08
Conditional use deed revolving fund, Minn. Statutes 2026 282.01
Debt collection costs, refunds, Minn. Statutes 2026 16D.11
Delinquent taxes, collection costs, Minn. Statutes 2026 270C.16
Dependent care credit, refunds, Minn. Statutes 2026 290.067
Disparity reduction aid, Minn. Statutes 2026 273.1398
Electric-assisted bicycle rebate program, Minn. Statutes 2026 289A.51
Electric generation transition aid, Minn. Statutes 2026 477A.24
Film production tax credit, Minn. Statutes 2026 116U.27
Fire or police state aid, Minn. Statutes 2026 423A.022
Fire state aid, Minn. Statutes 2026 477B.04
Firefighter relief associations, supplemental benefits, reimbursement, Minn. Statutes 2026 424A.10
Gambling tax refunds and credits, Minn. Statutes 2026 297E.02
Health care access fund, insurance tax revenues, Minn. Statutes 2026 297I.05
Health care taxes, Minn. Statutes 2026 295.58
Homeless prevention aid, Minn. Statutes 2026 477A.30
Housing assistance fund, Minn. Statutes 2026 477A.37
Income and franchise tax refunds, Minn. Statutes 2026 290.0671, 290.0674
Insurance taxes, refunds, Minn. Statutes 2026 297I.60
Levied and redeemed property refund account, Minn. Statutes 2026 270C.711
Liquor taxes, Minn. Statutes 2026 297G.02, 297G.12
Local government aid, Minn. Statutes 2026 477A.03
Local performance measurement program participants, Minn. Statutes 2026 6.91
Local sales taxes, assessment, Minn. Statutes 2026 270C.14
Mahnomen property tax reimbursement aid, Minn. Statutes 2026 477A.31
Military service credit (income taxes) refunds, Minn. Statutes 2026 290.0677
Minnesota conservation fund, Minn. Statutes 2026 40A.151
Minnesota housing tax credit contribution account, Minn. Statutes 2026 290.0683
Motor fuels taxes, enforcement of law, Minn. Statutes 2026 296A.23
Motor vehicle sales taxes, refunds, Minn. Statutes 2026 297B.031
Out-of-home placements, Indian children, aid, Minn. Statutes 2026 477A.0126
Pass-through entities tax credit, Minn. Statutes 2026 290.06
Police state aid, Minn. Statutes 2026 477C.04
Political contribution refunds, Minn. Statutes 2026 290.06
Prepaid wireless 988 fees, Minn. Statutes 2026 403.162
Prepaid wireless E911 fee, Minn. Statutes 2026 403.162
Property tax refunds, Minn. Statutes 2026 290A.23, 290A.25
Property tax relief, Minn. Statutes 2026 273.1391
Property tax relief for destroyed property, Minn. Statutes 2026 273.1233, 273.1234, 273.1235
Property valuation notices, costs, Minn. Statutes 2026 273.121
Rebate checks, lapsed, reissuance, Minn. Statutes 2026 270C.347
Renters credit, Minn. Statutes 2026 290.0693
Revenue estimate preparation, Minn. Statutes 2026 270C.991
Revenue recapture, administration, Minn. Statutes 2026 270A.07
Riparian protection aid, Minn. Statutes 2026 477A.22
Sales and use tax refunds, Minn. Statutes 2026 297A.75
Senior citizens' property tax deferral program, Minn. Statutes 2026 290B.09
Services and recovery special revenue fund, Minn. Statutes 2026 270C.15
Soil and water conservation district aid, Minn. Statutes 2026 477A.23
State agency fees collected from Indian tribes, Minn. Statutes 2026 270C.19
Statewide local housing aid program, Minn. Statutes 2026 477A.36
Sustainable aviation fuel tax credits, income and franchise taxes, Minn. Statutes 2026 290.0688
Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2026 290C.08
Taconite state aid, Minn. Statutes 2026 298.285
Tax debtor data matches, Minn. Statutes 2026 13B.07
Tax liens, recording fees, Minn. Statutes 2026 270C.63
Tax payments using financial transaction cards, fees, Minn. Statutes 2026 270C.425
Tax refunds, Minn. Statutes 2026 270C.19, 289A.50
Tax revenues, counties with Indian gaming casinos, revenue-sharing, Minn. Statutes 2026 270C.19
Tobacco appropriation bond proceeds, Minn. Statutes 2026 16A.99
Tribal Nation aid program, Minn. Statutes 2026 477A.40
Unpaid taxes, acquisition of seized property, Minn. Statutes 2026 270C.711
Aquatic invasive species prevention aid, certifying, Minn. Statutes 2026 477A.19
Assessment/sales ratio studies
Adjusted net tax capacity, Minn. Statutes 2026 273.1325
Equalization boards, use, Minn. Statutes 2026 270.12
Evidence, Minn. Statutes 2026 271.06, 271.21, 278.05
Local government aid, Minn. Statutes 2026 477A.011
Market values, net tax capacities, determination, Minn. Statutes 2026 273.11
Methodology, Minn. Statutes 2026 270.12
Metropolitan area municipalities, Minn. Statutes 2026 473F.02
Property taxes, Minn. Statutes 2026 278.05
Residential property, separation by market value categories, Minn. Statutes 2026 270.12
Sales prices, discounting for financing terms, Minn. Statutes 2026 270.12
Tax relief area revenue distribution, Minn. Statutes 2026 276A.01
Assessors
Accreditation, Minn. Statutes 2026 270C.9901
Appointment, Minn. Statutes 2026 270C.94
City or town assessors, Minn. Statutes 2026 270C.99, 273.05
County assessors, Minn. Statutes 2026 273.061
Courses of study, Minn. Statutes 2026 273.0755
Joint town and city debt, Minn. Statutes 2026 475.68
Licenses, Minn. Statutes 2026 270.48
Local assessors, complaints against, Minn. Statutes 2026 273.0645
Manual, Minn. Statutes 2026 270C.87
Special assessors, Minn. Statutes 2026 270C.95
Assessors Board, Minn. Statutes 2026 270.41
Attorney general's opinions, requests, Minn. Statutes 2026 270C.09
Audits and examinations
Examiners, duties, Minn. Statutes 2026 270C.02, 270C.31, 270C.32
Partnerships, Minn. Statutes 2026 289A.382
Taxpayer interviews, Minn. Statutes 2026 270C.285
Taxpayers' rights, Minn. Statutes 2026 270C.28
Beginning farmer tax credits, duties, Minn. Statutes 2026 41B.0391, 290.06
Boats and boating, watercraft purchaser, sales and use tax, Minn. Statutes 2026 86B.401
Border city zones, duties regarding, Minn. Statutes 2026 469.169 to 469.173, 469.1734, 469.1735
Boundary adjustment orders, community-based comprehensive municipal plans, Minn. Statutes 2026 462.3535
Budget, operating budget, payments from, Minn. Statutes 2026 270C.728
Bulletins, tax information, Minn. Statutes 2026 14.03, 270C.07, 273.11
Candidates for public office, public subsidy agreements, notices of, Minn. Statutes 2026 10A.322
Cannabis and cannabinoid product sales, tax revenue sharing, Indian tribes, Minn. Statutes 2026 270C.19
Cannabis taxes, tax delinquencies, notice to Cannabis Management Office, Minn. Statutes 2026 270C.726
Capital improvement bonds, ballot questions, Minn. Statutes 2026 475.521
Carriers, cigarettes and tobacco products, reports, Minn. Statutes 2026 297F.11
Child support, Minn. Statutes 2026 16D.04, 16D.05
Cigarettes and tobacco products
Carriers, shipment reports, Minn. Statutes 2026 297F.11
Fire safety certification, inspections, Minn. Statutes 2026 299F.855
Licensee information, Minn. Statutes 2026 461.12
Out-of-state retailers, registration and reports, Minn. Statutes 2026 297F.031, 297F.09
Taxes, Minn. Statutes 2026 297F.01 to 297F.25
Weighted average retail price, inflation adjustments, Minn. Statutes 2026 297F.01
Commissioner
Appointment, Minn. Statutes 2026 15.06, 270C.02
Compensation and salaries
Compensation Council, duties, Minn. Statutes 2026 15A.082
Expense allowance, Minn. Statutes 2026 15A.081
Salary range, Minn. Statutes 2026 15A.01, 15A.0815, 15A.13
Duties
Generally, Minn. Statutes 2026 15.06
Tax-forfeited land sales, Minn. Statutes 2026 282.01
Generally, Minn. Statutes 2026 270C.02
Memberships
Energy Transition Advisory Committee, Minn. Statutes 2026 116J.5492
Intergovernmental Misclassification Enforcement and Education Partnership, Minn. Statutes 2026 181.725
Productivity Loan Committee, Minn. Statutes 2026 16B.87
Tax Expenditure Review Commission, Minn. Statutes 2026 3.8855
Orders, see Commissioner's orders, generally under this topic
Retirement, Minn. Statutes 2026 352D.02, 353.01
Signatures, Minn. Statutes 2026 8.30, 270C.02, 270C.33
Term, Minn. Statutes 2026 15.06
Commissioner's orders, generally
Copies, orders appealed from, return, Minn. Statutes 2026 271.06
Effective date, Minn. Statutes 2026 271.12
Flight property taxes, Minn. Statutes 2026 270.076
Injunctions, Minn. Statutes 2026 271.12
Orders of assessment, Minn. Statutes 2026 270C.33
Prima facie valid, Minn. Statutes 2026 271.06
Property tax reductions, Minn. Statutes 2026 270C.88
Supreme court decision in lieu of, Minn. Statutes 2026 271.09
Writing, Minn. Statutes 2026 270C.33
Confession of judgment, determination of interest rate, Minn. Statutes 2026 279.37
Conservation tax credit, lost revenues, review, Minn. Statutes 2026 273.119
Contamination taxes, duties regarding, Minn. Statutes 2026 270.96
Contractors
Access to federal tax information, background checks, fingerprints, Minn. Statutes 2026 299C.76
Nonresidents, surety payments, Minn. Statutes 2026 290.9705
Cost of living adjustment, determination, Minn. Statutes 2026 270C.22
Costs, money spent on advertising, Minn. Statutes 2026 15.442
Created, Minn. Statutes 2026 270C.02
Criminal investigation unit, Minn. Statutes 2026 270C.05
Criminal justice information system, access, Minn. Statutes 2026 270C.05
Data, see Revenue Department under GOVERNMENT DATA
Debt collection, see DEBTS TO STATE, COLLECTION
Deed taxes, duties regarding, Minn. Statutes 2026 287.29, 287.37
Definitions
Cost of living adjustment, Minn. Statutes 2026 270C.22
Generally, Minn. Statutes 2026 270C.01
Partnerships, Minn. Statutes 2026 289A.381
Delinquent taxes, collection, Minn. Statutes 2026 270C.16
Department of state, designation, Minn. Statutes 2026 15.01
Depositions, authority to take, Minn. Statutes 2026 270C.02, 270C.31
Deputy commissioner, appointment, Minn. Statutes 2026 270C.02
Destination medical center, local match determination, Minn. Statutes 2026 469.47
Discovery, Minn. Statutes 2026 270B.16
Disparity reduction aid, calculation, Minn. Statutes 2026 273.1398
Dry cleaner environmental response and reimbursement, duties, Minn. Statutes 2026 115B.48 to 115B.492
Duties and powers, generally
Generally, Minn. Statutes 2026 270C.03
State Board of Equalization, see APPEAL AND EQUALIZATION BOARDS
Transfer of duties and functions, Liquor Control Department, Minn. Statutes 2026 340A.201
Electricity as vehicle fuel
Cancellation or nonrenewal of licenses, Minn. Statutes 2026 296A.061
Licenses, revocations, suspensions, Minn. Statutes 2026 296A.06
Emergency medical services districts, taxes, duties regarding, Minn. Statutes 2026 144F.01
Employees
Access to federal tax information, background checks, fingerprints, Minn. Statutes 2026 299C.76
Advice given, erroneous, appeal of tax penalties, Minn. Statutes 2026 270C.34
Alcoholic beverage violations, discharge, Minn. Statutes 2026 299A.02
Appraisers, Minn. Statutes 2026 82B.035, 270C.98
Evaluation, basis, Minn. Statutes 2026 270C.105
Former employees, representation of taxpayers, Minn. Statutes 2026 270C.10
Generally, Minn. Statutes 2026 270C.02
Harassment, Minn. Statutes 2026 270B.14
Obstructing performance of duties, criminal penalties, Minn. Statutes 2026 609.50
Probationary employees, termination, Minn. Statutes 2026 43A.16
Regional representatives, Minn. Statutes 2026 270C.98
Retirement
Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Unclassified employees, Minn. Statutes 2026 352D.02
Seasonal employees, Minn. Statutes 2026 43A.15
State agency debt, case reviewer, Minn. Statutes 2026 16D.10
Unclassified positions, Minn. Statutes 2026 43A.08
Enforcement of law
Generally, Minn. Statutes 2026 270C.03, 270C.04
Taxpayers' rights and procedures, Minn. Statutes 2026 270C.28
Entertainment taxes, Minn. Statutes 2026 290.9201
Environmental response costs, state aid reduction, Minn. Statutes 2026 115B.41
Estate taxes, see ESTATE TAXES
Examinations, see Audits and examinations under this topic
Examiners
Appointment, Minn. Statutes 2026 270.83, 270C.02
Compensation and salaries, Minn. Statutes 2026 270C.02
Powers, Minn. Statutes 2026 270C.02, 270C.31, 270C.32
Public Safety Department, agent for Revenue Department, Minn. Statutes 2026 297B.11
Railroad companies, power to examine, Minn. Statutes 2026 270.83
Federal adjustments reports, Minn. Statutes 2026 289A.381
Federal health insurance credit, duties regarding, Minn. Statutes 2026 256.362
Fees, generally, claims due state, compromise and settlement, Minn. Statutes 2026 8.30
Filing officers, Minn. Statutes 2026 270C.02
Fire protection districts, taxes, duties regarding, Minn. Statutes 2026 144F.01
Fire state aid, see State aid to local governments under this topic
Firefighter relief associations, Minn. Statutes 2026 424A.02
Flight property taxes, Minn. Statutes 2026 270.071 to 270.079
Foreign corporations, Minn. Statutes 2026 270C.721, 303.17
Fraud
Credible allegation of fraud, defined, Minn. Statutes 2026 15.013
Misuse of public resources or data, Minn. Statutes 2026 15.0573, 290.036
Program payments withheld, Minn. Statutes 2026 15.013
Public programs, taxation of amounts obtained fraudulently, data sharing, Minn. Statutes 2026 290.036
Funds and accounts
Conditional use deed revolving fund, Minn. Statutes 2026 282.01
Deposits to, Minn. Statutes 2026 297F.21, 349.2125
Levied and redeemed property refund account, Minn. Statutes 2026 270C.711
Revenue recapture revolving fund, Minn. Statutes 2026 270A.07, 270C.41
Service and recovery special revenue fund, Minn. Statutes 2026 168E.09, 270C.15
Tax relief account, Minn. Statutes 2026 290.036
Gambling
Gambling equipment, Minn. Statutes 2026 349.162
Gambling organizations, Minn. Statutes 2026 349.16, 349.165
Gambling taxes, Minn. Statutes 2026 297E.02 to 297E.17
Indian gaming casinos, Minn. Statutes 2026 270C.19
Reports about, Minn. Statutes 2026 349.19
Gasoline and petroleum products taxes, Minn. Statutes 2026 296A.02, 296A.24
General education referendum levy, duties, Minn. Statutes 2026 126C.17
Generally, Minn. Statutes 2026 270C.02
Gross revenues taxes, health care taxes, Minn. Statutes 2026 295.53, 295.55
Health care taxes, Minn. Statutes 2026 295.53, 295.55
Housing improvement areas, Minn. Statutes 2026 428A.13
Income and franchise taxes
Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2026 290.07
Allocation of income, Minn. Statutes 2026 290.17, 290.20
Alternative minimum tax exemption, inflation adjustments, Minn. Statutes 2026 290.091
Child tax credit, refunds, advance payments, minimum credit, Minn. Statutes 2026 290.0661
Common trust funds, income, Minn. Statutes 2026 289A.12
Corporate franchise taxes, fees, returns, Minn. Statutes 2026 290.0922
Corporations, Minn. Statutes 2026 290.34, 290.371
Delinquent taxes, Minn. Statutes 2026 290.48
Dependent care credit, refunds, Minn. Statutes 2026 290.067
Depletion allowance, apportionment, Minn. Statutes 2026 290.0134
Easy enrollment health insurance outreach program checkoff, Minn. Statutes 2026 290.433
Educational institutions, conveyances to, income, Minn. Statutes 2026 293.04 to 293.07, 293.10, 293.11, 293.13
Employers, deductions for health insurance contributions, Minn. Statutes 2026 62A.29
Entertainment taxes, Minn. Statutes 2026 290.9201
Exemptions, entities claiming, investigations, Minn. Statutes 2026 290.05
Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2026 290.30
Film production tax credit, Minn. Statutes 2026 290.06
Generally, Minn. Statutes 2026 290.01 to 290.9742
Investment companies, Minn. Statutes 2026 290.36
Marriage penalty credit, tax tables, Minn. Statutes 2026 290.0675
Minnesota housing tax credit, Minn. Statutes 2026 290.0683
Net operating loss deduction, Minn. Statutes 2026 290.095
Nongame wildlife checkoff, Minn. Statutes 2026 290.431, 290.432
Reciprocity agreements, Minn. Statutes 2026 290.081
Refunds
Appropriations, Minn. Statutes 2026 290.067, 290.0671, 290.0674
Political contribution refunds, Minn. Statutes 2026 290.06
Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2026 290C.08
Renters credit, Minn. Statutes 2026 290.0693
Research activities credit, refunds, Minn. Statutes 2026 290.068
Returns, records and record keeping, Minn. Statutes 2026 270C.20
Social Security benefits, subtractions from income, adjustments, Minn. Statutes 2026 290.0132
Stillborn child credit, refunds, Minn. Statutes 2026 290.0685
Tax arbitration boards, appointment, Minn. Statutes 2026 290.081
Tax notices, Minn. Statutes 2026 270C.36, 290.48, 290.92
Tax returns, disclosure, Minn. Statutes 2026 270B.131
Taxpayers, dissolution of marriage, Minn. Statutes 2026 289A.31
Third-party bulk filers, Minn. Statutes 2026 290.92
Withholding, Minn. Statutes 2026 290.923
Withholding (taxes), Minn. Statutes 2026 270C.66, 270C.69, 290.92
Workers' compensation reports, use, Minn. Statutes 2026 176.231
Independent contractors, tax return data, access to, safeguarding, Minn. Statutes 2026 270B.13
Indians, state and tribal sales, use, and excise taxes, Minn. Statutes 2026 270C.19
Industrial facilities, closings, layoffs, or relocation, Minn. Statutes 2026 116L.976
Information exchanges
MinnesotaCare applicants, Minn. Statutes 2026 256L.05
Tax data, Minn. Statutes 2026 270B.14
Insurance taxes, see INSURANCE TAXES
Interrogatories, nonprofit corporations, Minn. Statutes 2026 317A.751
Investigations
Criminal investigation unit, Minn. Statutes 2026 270C.05
Misclassification of employees, Minn. Statutes 2026 181.724
Tax violations, criminal investigations, classification, disclosure, Minn. Statutes 2026 270B.02, 270B.03
Taxes, Minn. Statutes 2026 270C.055
Taxpayers, Minn. Statutes 2026 270C.31
Land exchanges, class B, Minn. Statutes 2026 94.344
Lawsuits, taxes, Minn. Statutes 2026 270C.61, 270C.728, 271.12
Letters of administration, application rights, Minn. Statutes 2026 291.21
Levies by IRS against state tax refunds, Minn. Statutes 2026 270C.41
Licensing boards, duties regarding, Minn. Statutes 2026 214.04, 214.16
Limited liability companies, Minn. Statutes 2026 270C.721
Limited partnerships, foreign limited partnerships, dissolution, Minn. Statutes 2026 321.0906
Liquefied petroleum gas sales, fees, Minn. Statutes 2026 239.785
Liquor taxes
Generally, Minn. Statutes 2026 297G.01 to 297G.22
Liquor license applicants, unpaid state or local taxes or assessments, liability, Minn. Statutes 2026 270B.07
Local assessment practices, review, Minn. Statutes 2026 273.0645
Local government aid
Calculation and payment, Minn. Statutes 2026 477A.011 to 477A.15
Disparity reduction aid, Minn. Statutes 2026 275.08
Local affordable housing aid, Minn. Statutes 2026 477A.35
Riparian protection aid, Minn. Statutes 2026 477A.21
Local government revenue forecasts, Minn. Statutes 2026 16A.103
Local governments, taxes, collection, Minn. Statutes 2026 270C.17
Local relief associations, see Retirement plans under this topic
Lottery prizes, withholding from, Minn. Statutes 2026 349A.08
Metropolitan areas
Local affordable housing aid, Minn. Statutes 2026 477A.35
Revenue distribution, Minn. Statutes 2026 473F.02, 473F.07, 473F.10, 473F.13
Metropolitan Council
Highway project taxes, Minn. Statutes 2026 473.167
Levy limits, Minn. Statutes 2026 473.249
Transit taxes, levy limits, Minn. Statutes 2026 473.446
Metropolitan Mosquito Control Commission, Minn. Statutes 2026 473.711
Metropolitan solid waste landfill fees, Minn. Statutes 2026 473.843
Minerals taxes
Agglomerating facilities, Minn. Statutes 2026 298.392, 298.395, 298.396
Gross proceeds, metal and mineral product sales, Minn. Statutes 2026 298.016
Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2026 298.405
Mineral rights owners, filings, Minn. Statutes 2026 298.48
Semitaconite taxes, Minn. Statutes 2026 298.38, 298.39
Taconite and iron sulfides taxes, Minn. Statutes 2026 126C.48, 126C.65, 298.24, 298.27, 298.28
Taconite municipal aid, Minn. Statutes 2026 298.282, 298.283
Taconite state aid, Minn. Statutes 2026 298.285
Unmined ore, notice about, Minn. Statutes 2026 298.47
Minnesota college savings plan, Minn. Statutes 2026 136G.11, 290.0132, 290.06
Minnesota housing tax credit, duties, Minn. Statutes 2026 290.0683
MinnesotaCare, Minn. Statutes 2026 256L.05
Misclassification of employees, information sharing, investigations, public outreach, Minn. Statutes 2026 181.724, 181.725
Mission of department, Minn. Statutes 2026 270C.03
MNSure, easy enrollment health insurance outreach program, duties, Minn. Statutes 2026 62V.13
Mortgage foreclosure sales and, Minn. Statutes 2026 580.15
Mortgage registry taxes, Minn. Statutes 2026 287.12, 287.37
Motor carrier inspections, Minn. Statutes 2026 221.221
Motor fuel taxes, see MOTOR FUEL TAXES
Motor vehicle sales taxes
Collections, reporting, Minn. Statutes 2026 297A.991
Motor carriers, interstate, as retailers, Minn. Statutes 2026 297A.90, 297A.91
Refund applications, forms, Minn. Statutes 2026 297B.031
Registrar as agent, Minn. Statutes 2026 297B.11
Motor vehicles
Criminal investigators, marking, Minn. Statutes 2026 16B.54
Unmarked motor vehicles, Minn. Statutes 2026 168.012, 270C.03
Motor vehicles owned by, Minn. Statutes 2026 168.012
Multistate Tax Commission, Minn. Statutes 2026 290.172
Natural resources lands, payments in lieu of taxes, aid payments, adjustments, Minn. Statutes 2026 477A.12
Nonprofit corporations, dissolution, Minn. Statutes 2026 317A.823
Nonresidents, contractors, surety payments, Minn. Statutes 2026 290.9705
Nonsettlement cigarettes fee, Minn. Statutes 2026 297F.24
Oaths and affirmations, authority to administer, generally, Minn. Statutes 2026 270C.02, 270C.31
Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2026 270C.52
Offices, equipment, and supplies, Minn. Statutes 2026 270C.02
Partnerships, foreign, certificates of authority, Minn. Statutes 2026 270C.721
Party to suits, Tax Court, Small Claims Division, Minn. Statutes 2026 271.21
Payments by, witnesses, Minn. Statutes 2026 270C.31
Personal property taxes
Assessment or equalization, commissioner's orders, Minn. Statutes 2026 270C.924, 270C.926
Listing, Minn. Statutes 2026 273.48
Manufactured homes, delinquent taxes, Minn. Statutes 2026 277.17
Tax assessments, Minn. Statutes 2026 273.33, 273.37, 273.43
Utilities, Minn. Statutes 2026 273.371, 273.372, 273.88
Petroleum products
Bulk purchasers, licenses, Minn. Statutes 2026 296A.05
Cancellation or nonrenewal of licenses, Minn. Statutes 2026 296A.061
Distributors, licenses, Minn. Statutes 2026 296A.03
Inspections, Minn. Statutes 2026 239.101
Licenses, revocations, suspensions, Minn. Statutes 2026 296A.06
Special fuel dealers, licenses, Minn. Statutes 2026 296A.04
Taxes, see MOTOR FUEL TAXES
Petroleum tank release cleanup, fees, Minn. Statutes 2026 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 2026 6.495
Political contribution refunds, reports, Minn. Statutes 2026 290.06
Property Tax Division, Minn. Statutes 2026 270C.98
Property tax refunds
Appropriations, Minn. Statutes 2026 290A.23, 290A.25
Certificates of rent paid, park owners, Minn. Statutes 2026 290A.19
Determinations by, Minn. Statutes 2026 290A.03
Indian Tribes, refund of tax paid for exempt property, Minn. Statutes 2026 272.02
Payments, Minn. Statutes 2026 290A.07, 290A.09
Rulemaking, Minn. Statutes 2026 290A.20
Statements, Minn. Statutes 2026 290A.14
Tax tables, Minn. Statutes 2026 290A.04
Workers' compensation reports, use, Minn. Statutes 2026 176.231
Property taxes
Abatements, notice, Minn. Statutes 2026 375.192
Adjusted net tax capacity, Minn. Statutes 2026 273.1325
Agricultural Property Tax Law, deferment applications, Minn. Statutes 2026 273.111
Appeal and equalization boards, Minn. Statutes 2026 274.01, 274.14
Appeals, Minn. Statutes 2026 270C.925
Assessment or equalization hearings, request for, Minn. Statutes 2026 270C.922
Biennial report, Minn. Statutes 2026 270C.13
Certificates of real estate value, Minn. Statutes 2026 272.115
Certificates of rent paid, park owners, Minn. Statutes 2026 290A.19
Classification of property, changes, Minn. Statutes 2026 273.17
Complaints, investigations, Minn. Statutes 2026 270C.92
Congressional Medal of Honor recipients, Minn. Statutes 2026 273.118
Data, tax administration purposes, Minn. Statutes 2026 272.115
Delinquent taxes, Minn. Statutes 2026 279.06, 279.34
Duties and powers generally, Minn. Statutes 2026 270C.85
Electric generating facilities, efficiency increases, electronic notification, Minn. Statutes 2026 272.0211
Equalization hearings, Minn. Statutes 2026 270C.921
Equalization of public utility structures, Minn. Statutes 2026 273.88
Excess levies, appeals, Minn. Statutes 2026 275.065
Exemptions, Minn. Statutes 2026 272.025
Homesteads, Minn. Statutes 2026 273.124, 273.1315
Iron ore, value, Minn. Statutes 2026 273.1104
Local government levies, Minn. Statutes 2026 275.07, 275.62, 275.74
Meetings, Minn. Statutes 2026 384.06
Natural resource lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2026 273.13
Net tax capacity hearings, Minn. Statutes 2026 270C.921 to 270C.924
New counties, market value assessment, Minn. Statutes 2026 370.01
Open Space Property Tax Law, deferment applications, Minn. Statutes 2026 273.112
Personal property taxes, see same under this topic
Pollution control or abatement equipment or devices, tax exemption, electronic notification, Minn. Statutes 2026 272.02
Property tax relief, taconite and iron ore areas, Minn. Statutes 2026 273.135, 273.136
Property valuation notices, Minn. Statutes 2026 273.121
Railroad operating property, Minn. Statutes 2026 270.81 to 270.87, 272.20
Real estate tax judgment sales, Minn. Statutes 2026 280.001 to 280.43
Real estate tax judgment sales redemption, Minn. Statutes 2026 281.01 to 281.40
Real property owners, disability status certification, Minn. Statutes 2026 273.13
Refunds, see Property tax refunds under this topic
Regional public library systems, levies, Minn. Statutes 2026 134.342
Reports of certified levies, Minn. Statutes 2026 275.07
Revenues, transfer to, Minn. Statutes 2026 276.112
School district payments, certifying, Minn. Statutes 2026 273.1392
School district property taxes, see same under this topic
School districts, rate conversion, Minn. Statutes 2026 273.1102
Solar energy, Minn. Statutes 2026 272.0295
State aid to local governments, duties regarding, solid waste disposal facility contingency action costs, Minn. Statutes 2026 116.07
State elections campaign account, certifications, Minn. Statutes 2026 10A.31, 10A.321
State general tax, levy rate, Minn. Statutes 2026 275.025
Statements, forms, Minn. Statutes 2026 276.04
Tax assessments, Minn. Statutes 2026 274.09, 274.13, 274.16
Tax increment financing districts, taxable parcels, reduction in market value, Minn. Statutes 2026 272.71
Wind energy conversion systems, Minn. Statutes 2026 272.028, 272.029
Public campground leasing rules, approval, Minn. Statutes 2026 92.46
Public safety radio communication system, reports, Minn. Statutes 2026 373.47
Public utilities, property taxes, Minn. Statutes 2026 216B.1646, 273.88
Railroad operating property, Minn. Statutes 2026 270.81 to 270.87, 272.20
Railroads, Minn. Statutes 2026 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 2026 16D.18, 270C.41
Records and record keeping, generally
Commissioner's orders, Minn. Statutes 2026 270C.33
Copies, certification, Minn. Statutes 2026 270C.02
Filing officers, authorization, Minn. Statutes 2026 270C.02
Red Lake Game Preserve, duties regarding, Minn. Statutes 2026 282.221
Regional public library systems, levies, Minn. Statutes 2026 134.342
Renters credit, duties, Minn. Statutes 2026 290.0693
Reports given
Adjusted net tax capacity, Minn. Statutes 2026 273.1325
Agricultural homesteads, valuation, Minn. Statutes 2026 273.1108
Aviation taxes, Minn. Statutes 2026 360.675
Bills (legislative), tax incidence impact analysis, Minn. Statutes 2026 270C.13
Business corporations, tax return information, Minn. Statutes 2026 302A.821
Delinquent taxes, collection, Minn. Statutes 2026 270C.16
Excise taxes, biennial report, Minn. Statutes 2026 270C.13
Film production tax credit, Minn. Statutes 2026 116U.27
Homeless prevention aid, Minn. Statutes 2026 477A.30
Impact analysis report, state aid to local governments, Minn. Statutes 2026 465.82
Income and franchise taxes, Minn. Statutes 2026 270C.13, 290.081
Legislative bills, revenue estimates, Minn. Statutes 2026 270C.11, 270C.991
Levied and redeemed property refund account, Minn. Statutes 2026 270C.711
Local government revenue forecasts, Minn. Statutes 2026 16A.103
Metropolitan area municipalities, market value, Minn. Statutes 2026 473F.02
Misclassification fraud impact report, Minn. Statutes 2026 181.725
Motor vehicle sales taxes, government revenues, Minn. Statutes 2026 297A.991
Net tax capacity, proceedings to change, Minn. Statutes 2026 270C.91
Political contribution refunds, Minn. Statutes 2026 290.06
Property taxes, biennial report, Minn. Statutes 2026 270C.13
Sales and use taxes, Minn. Statutes 2026 270C.13, 297A.991
Small wineries, tax credits, Minn. Statutes 2026 297G.03
Solid waste management taxes, revenues, Minn. Statutes 2026 297H.13
Taconite and iron sulfides taxes, estimated distribution, Minn. Statutes 2026 298.28
Tax expenditure budget, Minn. Statutes 2026 270C.11
Tax Expenditure Review Commission, Minn. Statutes 2026 3.8855
Tax incidence reports, Minn. Statutes 2026 270C.13
Tax payments by financial transaction card, Minn. Statutes 2026 270C.425
Taxable property, Minn. Statutes 2026 270C.85
Utilities, personal property tax reports, Minn. Statutes 2026 273.371
Research Division, Minn. Statutes 2026 3.8855, 270C.12
Restitution debt, Minn. Statutes 2026 611A.04
Retail delivery fees, administrative expenses, service and recovery fund deposits, Minn. Statutes 2026 168E.09
Retirement plans
Firefighter relief associations, Minn. Statutes 2026 424B.02, 424B.08
Police and firefighter relief associations, financial compliance reports, Minn. Statutes 2026 6.495
Public retirement plans, employee contribution pick ups, Minn. Statutes 2026 356.62
Revenue laws, administration, Minn. Statutes 2026 270C.02, 270C.03
Revenue notices, Minn. Statutes 2026 270C.07
Revenue recapture
Generally, Minn. Statutes 2026 270A.01 to 270A.12
Restitution debt, Minn. Statutes 2026 611A.04
Rulemaking authority
Agglomerating facilities, Minn. Statutes 2026 298.392
Agglomerating facilities taxes, reporting, Minn. Statutes 2026 298.395
Aircraft, Minn. Statutes 2026 270.074, 360.595
Certificates of real estate value, Minn. Statutes 2026 272.115
Cigarette and tobacco products taxes, Minn. Statutes 2026 297F.02
Cigarette taxes, Minn. Statutes 2026 297F.06, 297F.08
Classification of property, Minn. Statutes 2026 273.125
Common carriers, registration as retail dealers, Minn. Statutes 2026 297A.90
Dry cleaning facilities, use fees, returns, Minn. Statutes 2026 115B.491
Electricity sold as vehicle fuel, distribution, sale, or use, Minn. Statutes 2026 296A.02
Exemptions, Minn. Statutes 2026 14.03
Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2026 290.30
Flight property taxes, federal law, conformity, Minn. Statutes 2026 270.078
Health care taxes, Minn. Statutes 2026 295.57
Income and franchise taxes
Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2026 290.07
Depletion allowance, apportionment, Minn. Statutes 2026 290.0134
Estimated payments, Minn. Statutes 2026 289A.26
Net operating loss deduction, Minn. Statutes 2026 290.095
Payments, due dates, Minn. Statutes 2026 289A.20
Liquor taxes, Minn. Statutes 2026 297G.03, 297G.12
Manufactured homes, classification of property, Minn. Statutes 2026 273.125
Metropolitan solid waste landfill fees, Minn. Statutes 2026 473.843
Motor vehicle sales taxes, Minn. Statutes 2026 297A.90, 297B.11
Open Space Property Tax Law, valuation and deferment eligibility guidelines, Minn. Statutes 2026 273.112
Petroleum products, distribution, sale, or use, Minn. Statutes 2026 296A.02
Property taxes, refunds, Minn. Statutes 2026 290A.20
Quiet aircraft, Minn. Statutes 2026 270.074
Railroad companies, operating property, valuation, Minn. Statutes 2026 270.84, 270.86
Revenue recapture, Minn. Statutes 2026 270A.04, 270A.12
Sales and use taxes, Minn. Statutes 2026 289A.11, 297A.76
Sectional structures, classification of property, Minn. Statutes 2026 273.125
Semitaconite taxes, reports, Minn. Statutes 2026 298.38
Special motor fuel, distribution, sale, or use, Minn. Statutes 2026 296A.02
Taconite and iron sulfides taxes, reporting, Minn. Statutes 2026 298.27
Tax assessments, Minn. Statutes 2026 270C.03
Tax returns, Minn. Statutes 2026 270B.19, 289A.08
Taxes, Minn. Statutes 2026 270C.06
Taxpayers, information about, disclosure, Minn. Statutes 2026 270B.19
Taxpayers' rights advocates, Minn. Statutes 2026 270C.44
Withholding (taxes), Minn. Statutes 2026 289A.09, 289A.20, 290.92, 290.923
Sales and use taxes
Agents, tax collection and refunds, Minn. Statutes 2026 297A.825
Auctions, security property, Minn. Statutes 2026 297A.92
Filing and payment, authorization, Minn. Statutes 2026 289A.18
Local sales tax, Minn. Statutes 2026 297A.99
Motor vehicle sales taxes, see same under this topic
Reports, Minn. Statutes 2026 270C.13, 297A.991
Revenues, depositing, Minn. Statutes 2026 297A.94
Sales and use tax permits, Minn. Statutes 2026 297A.83
Schedules, Minn. Statutes 2026 297A.95
Uniform administration, Minn. Statutes 2026 297A.995
School district property taxes
Debt limits, Minn. Statutes 2026 126C.69
General education referendum levy, Minn. Statutes 2026 126C.17
Market values, Minn. Statutes 2026 475.53
Taconite and iron sulfides taxes, Minn. Statutes 2026 126C.48, 126C.65
Seal, Minn. Statutes 2026 270C.02
Seed capital investment credit, Minn. Statutes 2026 116J.8732, 290.06
Senior citizens' property tax deferral program, Minn. Statutes 2026 290B.04 to 290B.10
Service of process by, generally, service by mail, records, Minn. Statutes 2026 270C.38
Setoff
Political subdivision debts, Minn. Statutes 2026 270C.18
Reciprocal agreements, Treasury Department (U.S.), Minn. Statutes 2026 16D.18, 270C.41
Small cities assistance account, administration, Minn. Statutes 2026 162.145
Snowmobiles, sales and use tax collection, Minn. Statutes 2026 84.82
Solar energy generating systems, Minn. Statutes 2026 272.0295
Solid waste management taxes, Minn. Statutes 2026 297H.01 to 297H.13
Special service districts, Minn. Statutes 2026 428A.02
Sports bookmaking taxes, statistics, Minn. Statutes 2026 297E.03
State agency fees, collection from Indian tribes, Minn. Statutes 2026 270C.19
State aid to local governments
Aquatic invasive species prevention aid, Minn. Statutes 2026 477A.19
Electric generation transition aid, Minn. Statutes 2026 477A.24
Estimates or actual amounts, Minn. Statutes 2026 276.04
Fire state aid, Minn. Statutes 2026 477B.01 to 477B.05
Housing assistance fund, Minn. Statutes 2026 477A.37
Impact analysis report, Minn. Statutes 2026 465.82
Local affordable housing aid, Minn. Statutes 2026 477A.35
Local government aid
Calculation and payment, Minn. Statutes 2026 477A.011, 477A.0124, 477A.014, 477A.03, 477A.15
Disparity reduction aid, Minn. Statutes 2026 275.08
Homeless prevention aid, Minn. Statutes 2026 477A.30
Out-of-home placement, Indian children, Minn. Statutes 2026 477A.0126
Unauthorized diversion programs, penalties, Minn. Statutes 2026 477A.0175
Police state aid, Minn. Statutes 2026 297I.25, 477C.01 to 477C.04
Reductions, Minn. Statutes 2026 115B.41, 270C.96
Riparian protection aid, Minn. Statutes 2026 477A.21
Small cities assistance account, Minn. Statutes 2026 162.145
Soil and water conservation districts aid, Minn. Statutes 2026 477A.23
Statewide local housing aid program, Minn. Statutes 2026 477A.36
Underserved municipalities distribution, Minn. Statutes 2026 275.025
State contracts
Contractors, income tax withholding, Minn. Statutes 2026 270C.66
Vendors or contractors, tax liability, Minn. Statutes 2026 270B.09
State laws and statutes, free copies, Minn. Statutes 2026 3C.12
Streamlined sales tax agreement, see under SALES AND USE TAXES
Studies by, statistical studies, Minn. Statutes 2026 270B.04
Subpoenas, authority to issue, Minn. Statutes 2026 270C.02, 270C.31, 270C.32
Sustainable aviation fuel tax credits, duties, Minn. Statutes 2026 290.0688
Sustainable forest incentive program, Minn. Statutes 2026 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 2026 270C.03, 270C.50
Tax Court appeals, see Appeals to under TAX COURT
Tax credit outreach grants, Minn. Statutes 2026 270C.21
Tax debtor data match system, Minn. Statutes 2026 13B.07
Tax expenditure budget, Minn. Statutes 2026 270C.11
Tax Expenditure Review Commission, duties, Minn. Statutes 2026 3.8855
Tax extension agreements, Minn. Statutes 2026 289A.42, 297F.17
Tax-forfeited lands, see TAX-FORFEITED LAND
Tax incidence reports, Minn. Statutes 2026 270C.13
Tax increment financing
Annual statements, Minn. Statutes 2026 469.175
Extended districts, Minn. Statutes 2026 469.1794
Generally, Minn. Statutes 2026 469.1761
Tax information bulletins
Exemption from rulemaking, Minn. Statutes 2026 14.03
Issuance, effect, Minn. Statutes 2026 270C.07, 270C.08
Wetland value, Minn. Statutes 2026 273.11
Tax information microdata sample analysis, Minn. Statutes 2026 270C.12
Tax judgment sales, Minn. Statutes 2026 270C.7101, 270C.7104
Tax liability
Agreements, Minn. Statutes 2026 270C.33, 270C.35, 270C.52
Understatement, burden of proof, Minn. Statutes 2026 289A.60
Tax liens
Contracts for deed, termination notice, Minn. Statutes 2026 559.21
Generally, Minn. Statutes 2026 270C.63
Tax notices
Administration and compliance, third party subpoenas, Minn. Statutes 2026 270C.32, 270C.61
Assessments, Minn. Statutes 2026 270C.33, 272.0295, 297G.16, 297G.17
Delinquent taxes
Chiropractors, Minn. Statutes 2026 148.10
Copies to third-party bulk filers and clients, Minn. Statutes 2026 290.92
Dental auxiliaries, Minn. Statutes 2026 150A.08
Dentists, Minn. Statutes 2026 150A.08
Generally, Minn. Statutes 2026 270C.72, 270C.725
Insurance producers, Minn. Statutes 2026 60K.44
Osteopathic physicians, Minn. Statutes 2026 147.091
Physicians and surgeons, Minn. Statutes 2026 147.091
Real estate licensees, Minn. Statutes 2026 82.82
Flight property taxes, Minn. Statutes 2026 270.075
Income and franchise taxes, Minn. Statutes 2026 270C.36, 290.48, 293.11
Jeopardy assessments and collections, Minn. Statutes 2026 270C.36
Levies for collection or payment, Minn. Statutes 2026 270C.67, 270C.68, 270C.7101, 270C.7109
Liens, filing, Minn. Statutes 2026 270C.63
Refunds, Minn. Statutes 2026 270A.03, 270A.07, 289A.50
Returns, failure to file, Minn. Statutes 2026 270C.72
Semitaconite taxes, estimates, correction, Minn. Statutes 2026 298.39
Solar energy production tax, Minn. Statutes 2026 272.0295
Solid waste management taxes, Minn. Statutes 2026 297H.13
Tax classification of iron-bearing formations, Minn. Statutes 2026 273.16
Taxpayers
Administrative review, Minn. Statutes 2026 270C.35
Delinquent taxpayers, publication of names, Minn. Statutes 2026 270C.728
Electronic tax payments, Minn. Statutes 2026 270C.42
Mailed materials, use of Social Security number, Minn. Statutes 2026 270C.308
Rights, appeals, Minn. Statutes 2026 270C.33
Unconstitutional tax laws, cumulative refunds owed, Minn. Statutes 2026 270C.43
Third-party bulk filers, suspension or revocation of registration, Minn. Statutes 2026 290.92
Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2026 297F.04
Utility property, exemption, valuation, classification, or tax, Minn. Statutes 2026 273.372
Withholding (taxes), Minn. Statutes 2026 270C.69, 270C.725, 290.92
Tax payments by financial transaction card, Minn. Statutes 2026 270C.425
Tax preparers
Authority to terminate electronic filing, Minn. Statutes 2026 289A.60
Cease and desist orders, enforcement, Minn. Statutes 2026 270C.447
Complaints about, data sharing, Minn. Statutes 2026 270C.445
Preparers subject to penalties, publication of names, Minn. Statutes 2026 270C.446
Tax refunds
Appropriations, Minn. Statutes 2026 270C.19
Extension agreements, Minn. Statutes 2026 289A.42
Locating payees, Minn. Statutes 2026 270B.11
Tax relief area revenue distribution, Minn. Statutes 2026 276A.01, 276A.02, 276A.05, 276A.08, 276A.09
Tax return data, information exchange, Minn. Statutes 2026 270B.12, 270C.03
Tax returns
Direct free filing for individuals, duties, Minn. Statutes 2026 289A.081
Disclosure, income and franchise taxes, Minn. Statutes 2026 270B.131
Notice and demand to file, Minn. Statutes 2026 289A.12
Prepared by department, generally, Minn. Statutes 2026 270C.03, 270C.33
Trust funds, Minn. Statutes 2026 289A.12
Tax revenue-sharing, Indian tribes, Minn. Statutes 2026 270C.19
Tax revenues
Generally, see Revenues under specific kinds of taxes
Revenue notices, Minn. Statutes 2026 14.03
Tax shelters, registration and listing, Minn. Statutes 2026 289A.121
Tax tables
Marriage penalty credit, income taxes, Minn. Statutes 2026 290.0675
Property taxes, payments, refunds, Minn. Statutes 2026 290A.04
Withholding (taxes), Minn. Statutes 2026 270C.69, 290.92
Taxpayer assistance grants, Minn. Statutes 2026 270C.21
Taxpayer interviews, procedures, Minn. Statutes 2026 270C.285
Taxpayer receipt
General fund expenditures, motor vehicle fuel taxes allocation, Minn. Statutes 2026 16A.067
Taxpayer elects to receive information, Minn. Statutes 2026 289A.08
Taxpayers' rights advocates, Minn. Statutes 2026 270A.11
Testimony, authority to take, Minn. Statutes 2026 270C.02
Tobacco products delivery sales, out-of-state retailers, registration and reports, Minn. Statutes 2026 325F.781
Tourism improvement districts, ordinances, notice received, Minn. Statutes 2026 428B.02
Towns
Change of name, Minn. Statutes 2026 379.09
Organization or change of boundaries, Minn. Statutes 2026 379.05
Towns with the same name, Minn. Statutes 2026 379.07
Township mutual companies, annual statements, Minn. Statutes 2026 67A.11
Transfer of duties and functions to, Liquor Control Department, Minn. Statutes 2026 340A.201
Transit capital improvement program, duties, Minn. Statutes 2026 473.39
Travel expenses, approval and payment, Minn. Statutes 2026 270C.02
Trunk highway bonds, debt service, motor fuel tax surcharge for, Minn. Statutes 2026 296A.083
Trust funds, income and franchise taxes, Minn. Statutes 2026 289A.12
Unemployment insurance, Minn. Statutes 2026 268.145, 268.19
Utilities, personal property taxes, Minn. Statutes 2026 273.371, 273.372
Video display devices, recycling, Minn. Statutes 2026 115A.1310 to 115A.1330
Wind energy conversion systems, Minn. Statutes 2026 272.028, 272.029
Withholding (taxes), Minn. Statutes 2026 270C.69, 290.92, 290.923
Witnesses
Generally, Minn. Statutes 2026 270C.02, 270C.31
Net tax capacity hearings, Minn. Statutes 2026 270C.923
Tax administration and compliance, Minn. Statutes 2026 270C.32
Workers' compensation reports, use, Minn. Statutes 2026 176.231