Amount
Minimum amount, determination, Minn. Statutes 2019 270C.345
Refunds for unconstitutional tax laws, Minn. Statutes 2019 270C.43
Checks, lost checks, duplicates, Minn. Statutes 2019 16A.46
Claims
Contents, Minn. Statutes 2019 289A.50
Defined as returns, Minn. Statutes 2019 270B.01
Denial, remedies, Minn. Statutes 2019 289A.50
Filing, Minn. Statutes 2019 270C.395, 289A.40, 289A.42
Form prepared by Revenue Department, Minn. Statutes 2019 289A.50
Generally, Minn. Statutes 2019 270C.28
Creditors' remedies, exemption from, Minn. Statutes 2019 270C.435
Data disclosure for, Minn. Statutes 2019 13.46
Definitions, Revenue Recapture Act, Minn. Statutes 2019 270A.03
Denial, administrative review, Minn. Statutes 2019 270C.35, 289A.50
Erroneous refunds
Considered underpayment of tax, Minn. Statutes 2019 289A.37
Date of assessment for, receipt of dishonored check, Minn. Statutes 2019 270C.62
Interest, Minn. Statutes 2019 289A.55
Estimates, cumulative refunds, unconstitutional tax laws, Minn. Statutes 2019 270C.43
Federal tax refunds, offsets, fees, time limit for submitting claims, Minn. Statutes 2019 270C.545
Fraud, assessments to correct, time, Minn. Statutes 2019 289A.37
Installment payments, refunds for unconstitutional tax laws, Minn. Statutes 2019 270C.43
Interest
Certificates and certification, Minn. Statutes 2019 271.12
Computation, Minn. Statutes 2019 270C.405
Erroneous refunds, Minn. Statutes 2019 289A.55
Overpayment, Minn. Statutes 2019 289A.50
Rate, Minn. Statutes 2019 270C.405
Lawsuits, Minn. Statutes 2019 289A.50
Levies by IRS against state tax returns, Minn. Statutes 2019 270C.41
Minnesota family investment program (MFIP), applicants or participants, income, exclusions, Minn. Statutes 2019 256J.21
Misrepresentation, assessments to correct, time, Minn. Statutes 2019 289A.37
Notice requirements, Minn. Statutes 2019 289A.50
Offsets, federal tax refunds, fees, time limit for submitting claims, Minn. Statutes 2019 270C.545
Orders
Aggregate refunds, Minn. Statutes 2019 270C.33
Generally, Minn. Statutes 2019 271.12
Minimum amount, Minn. Statutes 2019 270C.345
Payment
Appropriations for, Minn. Statutes 2019 289A.50
Crediting against delinquent tax liability, Minn. Statutes 2019 270C.64
Not validation of return's accuracy, Minn. Statutes 2019 289A.50
Revenue recapture refunds, notice, Minn. Statutes 2019 270A.07
Procedures
Refund claims, Minn. Statutes 2019 270C.28
Refunds for unconstitutional tax laws, Minn. Statutes 2019 270C.43
Refund anticipation loans and checks, Minn. Statutes 2019 270C.445, 270C.4451
Refundable credits, Minn. Statutes 2019 270C.33
Renters credit, see under PROPERTY TAXES
Right to receive, Minn. Statutes 2019 289A.50
Setoff
Debts owed to state, exclusion, Minn. Statutes 2019 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 2019 289A.50
Unconstitutional tax laws, procedures, Minn. Statutes 2019 270C.43