Minnesota Office of the Revisor of Statutes
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Revisor of Statutes Menu

1991 Department of Revenue

Table of Chapters for Department of Revenue
Chapter Title
8001Tax Definitions
8002Individual Income Determination
8003Income Tax on Corporations
8006Tax Credits
8007Accounting Methods; Taxable Year
8008Exemptions from Gross Income
8009Deductions
8010Nondeductible Items
8011Inventories
8014Determination of Basis
8017Assignment and Apportionment of Income
8019Unitary Business Taxation
8021Charitable and Dividend Deductions
8023Estates and Trusts
8030Fiduciaries
8031Partnerships
8034Corporations
8035Income Allocation by Insurance Companies
8038Returns
8043Nongame Wildlife Check-off
8050Overpayments
8052Administrative Provisions
8092Withholding
8093Estimated Tax
8097Subchapter S Corporations
8098Individual Housing Accounts
8099Targeting
8100Ad Valorem Taxes; Utilities
8105Ad Valorem Taxes; Railroads
8106Railroad Valuation
8110Certificate of Real Estate Value
8115Local Government Levy Limitations
8120Taxes; Cigarette and Tobacco Products
8121Metropolitan Solid Waste Landfill Fee
8125Taxation; Inspection; Petroleum Products
8130Sales and Use Taxation
8150Inheritance and Gift Tax

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569