Amount
Minimum amount, determination, Minn. Statutes 2005 270C.345
Refunds for unconstitutional tax laws, Minn. Statutes 2005 270C.43
Checks, lost checks, duplicates, Minn. Statutes 2005 16A.46
Claims
Contents, Minn. Statutes 2005 289A.50
Defined as returns, Minn. Statutes 2005 270B.01
Denial, remedies, Minn. Statutes 2005 289A.50
Filing, Minn. Statutes 2005 270C.395, 289A.40, 289A.42
Form prepared by Revenue Department, Minn. Statutes 2005 289A.50
Procedures, Minn. Statutes 2005 270C.28
Revenue Department, duties, Minn. Statutes 2005 270C.28
Taxpayers' rights, Minn. Statutes 2005 270C.28
Data disclosure for, Minn. Statutes 2005 13.46
Definitions, Revenue Recapture Act, Minn. Statutes 2005 270A.03
Denial, administrative review, Minn. Statutes 2005 270C.35, 289A.50
Erroneous refunds
Considered underpayment of tax, Minn. Statutes 2005 289A.37
Date of assessment for, receipt of dishonored check, Minn. Statutes 2005 270C.62
Interest, Minn. Statutes 2005 289A.55
Estimates
Cumulative refunds, unconstitutional tax laws, Minn. Statutes 2005 270C.43
Federal tax refunds
Offsets, fees, time limit for submitting claims, Minn. Statutes 2005 270C.545
Fraud, assessments to correct, time, Minn. Statutes 2005 289A.37
Installment payments
Refunds for unconstitutional tax laws, Minn. Statutes 2005 270C.43
Interest
Certificates and certification, Minn. Statutes 2005 271.12
Computation, Minn. Statutes 2005 270C.405
Erroneous refunds, Minn. Statutes 2005 289A.55
Overpayment, Minn. Statutes 2005 289A.50
Rate, Minn. Statutes 2005 270C.405
Lawsuits, Minn. Statutes 2005 289A.50
Levies by IRS against state tax returns, Minn. Statutes 2005 270C.41
Minnesota family investment program (MFIP)
Applicants or participants, income, exclusions, Minn. Statutes 2005 256J.21
Misrepresentation
Assessments to correct, time, Minn. Statutes 2005 289A.37
Notice requirements, Minn. Statutes 2005 289A.50
Offsets, federal tax refunds, fees, time limit for submitting claims, Minn. Statutes 2005 270.063, 270C.545
Orders
Aggregate refunds, Minn. Statutes 2005 270C.33
Minimum amount, Minn. Statutes 2005 270C.345
Orders, generally, Minn. Statutes 2005 271.12
Payment
Appropriations for, Minn. Statutes 2005 289A.50
Not validation of return's accuracy, Minn. Statutes 2005 289A.50
Revenue recapture refunds, notice, Minn. Statutes 2005 270A.07
Procedures
Refund claims, Minn. Statutes 2005 270C.28
Refunds for unconstitutional tax laws, Minn. Statutes 2005 270C.43
Refund anticipation loans
Generally, Minn. Statutes 2005 270C.445
Refundable credits, Minn. Statutes 2005 270C.33
Renters credit, see under PROPERTY TAXES
Right to receive, Minn. Statutes 2005 289A.50
Setoff
Debts owed to state, exclusion, Minn. Statutes 2005 16D.16
Revenue recapture, see Setoff against refunds under REVENUE RECAPTURE
Specific taxes, see Refunds under specific types of taxes
Statutes of limitations
Denial of refund, lawsuits, Minn. Statutes 2005 289A.50
Unconstitutional tax laws, procedures, Minn. Statutes 2005 270C.43