WITHHOLDING (TAXES)

See also INCOME AND FRANCHISE TAXES; LABOR AND EMPLOYMENT

Amount

Generally, Minn. Statutes 2023 290.92

Royalties on ores, Minn. Statutes 2023 290.923

Substantial understatement of amount due, Minn. Statutes 2023 289A.60

Assessments, procedure for, Minn. Statutes 2023 270C.56

Burden of proof, frivolous returns, Minn. Statutes 2023 289A.60

Collection

Failure to collect, criminal penalties, Minn. Statutes 2023 289A.63

Monetary penalties, Minn. Statutes 2023 289A.60

Construction contractors, nonresidents, Minn. Statutes 2023 290.9705

Credits, excess credits, refunds, Minn. Statutes 2023 289A.50

Debts owed to state, Revenue Department, collection procedures, Minn. Statutes 2023 16D.08

Delinquent taxes

Employers, duties, Minn. Statutes 2023 270C.69

Notice, Minn. Statutes 2023 270C.725

Deposits

Electronic payments, Minn. Statutes 2023 289A.20

Royalties on ores, Minn. Statutes 2023 290.923

Employers

Annual withholding returns, eligibility, notice, Minn. Statutes 2023 289A.18

Delegation of duties, Minn. Statutes 2023 290.92, 290.923

Delinquent taxes, Minn. Statutes 2023 270C.69

Deposits, due dates, Minn. Statutes 2023 289A.20

Due dates, generally, Minn. Statutes 2023 289A.18

Entertainment entities, duties, Minn. Statutes 2023 290.9201

Extensions, Minn. Statutes 2023 289A.19

Generally, Minn. Statutes 2023 290.92

Overpayments, refunds, Minn. Statutes 2023 289A.50

Returns, filing, Minn. Statutes 2023 289A.09, 289A.18, 289A.19

Seasonal employers, Minn. Statutes 2023 289A.18

Statements, providing to employees, Minn. Statutes 2023 289A.09

Violations, monetary penalties, Minn. Statutes 2023 289A.60

Entertainment taxes, Minn. Statutes 2023 290.92, 290.9201

Evasion, Minn. Statutes 2023 289A.63

Exceptions, Minn. Statutes 2023 290.92, 290.9201

Exemptions

Certificates, Minn. Statutes 2023 290.92, 290.923

Entertainment taxes, nonresidents, Minn. Statutes 2023 290.9201

Generally, Minn. Statutes 2023 290.92

Royalties on ores, Minn. Statutes 2023 290.923

Extensions, Minn. Statutes 2023 289A.19, 289A.42

Failure to withhold, pay, or deposit, liability, Minn. Statutes 2023 270C.56, 270C.58, 289A.31

False information, employees supplying, Minn. Statutes 2023 289A.63

Federal annuities, withholding requested by taxpayer, Minn. Statutes 2023 289A.09

Federal taxes

Changes, notice to Revenue Department, Minn. Statutes 2023 289A.38

Extensions, Minn. Statutes 2023 289A.42

Management and Budget Department, duties, Minn. Statutes 2023 16A.13

State employees, Minn. Statutes 2023 16A.13

Generally, Minn. Statutes 2023 290.92

Interest

Overpayment, Minn. Statutes 2023 289A.56

Payment, liability, Minn. Statutes 2023 270C.58, 289A.31

State contractors, Minn. Statutes 2023 270C.66

Substantial understatement of amount due, Minn. Statutes 2023 289A.60

Unpaid interest, successor liability of businesses, Minn. Statutes 2023 270C.57

Lawsuits, venue, Minn. Statutes 2023 289A.63

Liability

Failure to withhold, personal liability, Minn. Statutes 2023 270C.56, 270C.58

Taxes, claims for refunds, Minn. Statutes 2023 270C.56

Third parties providing wages, Minn. Statutes 2023 270C.59

Third-party bulk filers, losses on investments, Minn. Statutes 2023 290.92

Violations, generally, Minn. Statutes 2023 270C.56

Local governments, contracts, Minn. Statutes 2023 270C.66

Overpayment, Minn. Statutes 2023 289A.50, 289A.56

Payment

Due dates, Minn. Statutes 2023 289A.20, 289A.56

Electronic funds transfers, third-party bulk filers, Minn. Statutes 2023 290.92

Electronic payments, Minn. Statutes 2023 289A.20, 289A.60

Failure to pay, Minn. Statutes 2023 289A.60, 289A.63

Nonresident contractors, cash surety or bond, Minn. Statutes 2023 290.9705

Overpayment, Minn. Statutes 2023 289A.50, 289A.56

Repeated failure to make timely payments, penalties, Minn. Statutes 2023 289A.60

State contractors, Minn. Statutes 2023 270C.66

Underpayment, adjustment, assessment, and collection, Minn. Statutes 2023 289A.20

Unpaid taxes, successor liability of businesses, Minn. Statutes 2023 270C.57

Payroll taxes, federal taxes, collection and custody, Minn. Statutes 2023 16A.13

Penalties (monetary)

Entertainment taxes, Minn. Statutes 2023 290.9201

Generally, Minn. Statutes 2023 289A.60

Payment, liability, Minn. Statutes 2023 270C.58, 289A.31

State contractors, Minn. Statutes 2023 270C.66

Unpaid penalties, successor liability of businesses, Minn. Statutes 2023 270C.57

Priority of claims, Minn. Statutes 2023 290.92

Public defense, reimbursement for, Minn. Statutes 2023 611.20

Rates

Entertainment taxes, Minn. Statutes 2023 290.9201

Nonresident contractors, Minn. Statutes 2023 290.9705

Supplemental wages, Minn. Statutes 2023 290.92

Real estate mortgage investment conduits, Minn. Statutes 2023 290.9741

Refunds

Excess amounts withheld, Minn. Statutes 2023 270C.69, 290.92

Form prepared by Revenue Department, Minn. Statutes 2023 289A.50

Overpayment, Minn. Statutes 2023 289A.50

Returns

Amended returns, Minn. Statutes 2023 289A.38

Annual withholding returns, eligible employers, Minn. Statutes 2023 289A.18

Electronic filing, third-party bulk filers, Minn. Statutes 2023 290.92

Entertainment taxes, Minn. Statutes 2023 290.9201

Failure to file, Minn. Statutes 2023 289A.60, 289A.63

False or fraudulent returns, Minn. Statutes 2023 289A.60, 289A.63

Filing requirements, Minn. Statutes 2023 289A.09, 289A.18, 289A.19

Generally, Minn. Statutes 2023 289A.60

Royalties on ores, Minn. Statutes 2023 290.923

Revenue Department, debts owed to state, collection, Minn. Statutes 2023 16D.08

Royalties on ores, Minn. Statutes 2023 290.92, 290.923

Schedules and tables

Generally, Minn. Statutes 2023 290.92

Royalties on ores, Minn. Statutes 2023 290.923

Sick pay benefits, third-party payers, reports, Minn. Statutes 2023 289A.12

Specific taxes, see Withholding (taxes) under specific types of taxes

State contractors, Minn. Statutes 2023 270C.66

Statutes of limitations, violations, generally, Minn. Statutes 2023 289A.63

Sureties, construction contracts, waiver of withholding, Minn. Statutes 2023 290.9705

Tax liability

Horse racing licensees, Minn. Statutes 2023 290.92

Royalties on ores, Minn. Statutes 2023 290.923

State Lottery, Minn. Statutes 2023 290.92

Third parties providing wages, Minn. Statutes 2023 270C.59, 290.92

Who is liable, Minn. Statutes 2023 270C.58, 289A.31

Tax liens

Partnerships, Minn. Statutes 2023 290.92

Revenue Department, duties, Minn. Statutes 2023 290.92

Successor businesses, duties, Minn. Statutes 2023 270C.57

Tax notices

Delinquent taxes, Minn. Statutes 2023 270C.69, 270C.725, 290.92

Generally, Minn. Statutes 2023 290.92

Taxes reported, omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2023 289A.38

Taxpayers

Delinquent taxes, Minn. Statutes 2023 270C.725

Social Security numbers, failure to provide, monetary penalties, Minn. Statutes 2023 289A.60

Third parties providing wages, tax liability, Minn. Statutes 2023 270C.59

Third-party bulk filers

Audits and examinations, Minn. Statutes 2023 290.92, 349.168

Client lists, Minn. Statutes 2023 270B.02, 290.92

Deposits, electronic payments, Minn. Statutes 2023 289A.20

Gambling employee payrolls, Minn. Statutes 2023 349.168

Generally, Minn. Statutes 2023 290.92

Payments, electronic funds transfers, Minn. Statutes 2023 290.92, 349.168

Registration with Revenue Department, Minn. Statutes 2023 290.92, 349.168

Returns, electronic filing, Minn. Statutes 2023 289A.09, 290.92

Sick pay benefits, third-party payers, Minn. Statutes 2023 289A.12

Statements, submission to Revenue Department, Minn. Statutes 2023 289A.09

Unemployment benefits, Minn. Statutes 2023 268.059, 290.92

Unemployment insurance taxes, taxes or in lieu payments, Minn. Statutes 2023 268.059

Violations and penalties

Criminal penalties, additional to civil penalties, Minn. Statutes 2023 289A.63

Failure to withhold, personal liability, Minn. Statutes 2023 270C.58

Noncompliance, Minn. Statutes 2023 270C.60, 290.9201

Social Security numbers not furnished or inaccurate, Minn. Statutes 2023 290.92

Statutes of limitations, Minn. Statutes 2023 289A.63

Third-party bulk filers, suspension or revocation of registration, fines, Minn. Statutes 2023 290.92

Waivers, nonresident contractors, Minn. Statutes 2023 290.9705

Withholding account numbers

Applications, Minn. Statutes 2023 289A.60, 290.92

Assignment prohibited, Minn. Statutes 2023 290.92

Cancellation, withholding statements, effect on, Minn. Statutes 2023 289A.09

Royalties on ores, Minn. Statutes 2023 290.923

Withholding exemption certificates, Minn. Statutes 2023 290.92, 290.923

Withholding statements

Entertainment taxes, Minn. Statutes 2023 290.9201

Failure to provide, penalties, Minn. Statutes 2023 289A.60

False or fraudulent statements, penalties, Minn. Statutes 2023 289A.60

Generally, Minn. Statutes 2023 289A.09

Reconciliations, filing, Minn. Statutes 2023 289A.09, 289A.38

Royalties on ores, Minn. Statutes 2023 290.923