1997 Minnesota Statutes

CHAPTER 270. Department of revenue

Table of Sections

Section	Headnote
270.01	Department created.
270.02	Department of revenue; commissioner of revenue.
270.021	Ex-officers and ex-employees not to represent clients; penalty.
270.022	Filing officers.
270.03	[Repealed, 1943 c 160 s 1]
270.04	Office and supplies furnished; expenses.
270.05	Minnesota tax commission abolished; powers and duties transferred.
270.051	[Repealed, 1984 c 502 art 14 s 20]
270.052	Agreement with Internal Revenue Service.
270.058	Authority to pay local taxes; appropriation.
270.059	Revenue department service and recovery special revenue fund.
270.06	Powers and duties.
270.0601	Tax court appeals.
270.0602	Basis for evaluation of department of revenue employees.
270.0603	Disclosure of rights of taxpayers.
270.0604	Revenue notices.
270.0605	Tax information bulletins.
270.061	Service of notice by mail.
270.062	Access to criminal justice data.
270.063	Collection of delinquent taxes; costs.
270.064	Requesting assistance in criminal tax investigations.
270.065	Equality and consistency in the exercise of powers and duties.
270.066	Commissioner to require social security or identifying numbers on forms.
270.067	Tax expenditure budget.
270.068	Revision of Minnesota assessors' manual.
270.0681	Tax information sample data.
270.0682	Tax incidence reports.
270.069	Commissioner to collect certain local taxes.
270.07	Power to abate; correction of errors.
270.071	Definitions.
270.072	Taxation and assessment of flight property.
270.073	Examinations and investigations.
270.074	Valuation of flight property; methods of apportionment; ratio of tax.
270.075	Tax levy.
270.076	Appeal.
270.077	State airports fund created.
270.078	Not to conflict with federal law.
270.079	Reciprocal arrangement with other states.
270.08	[Repealed, 1990 c 480 art 2 s 18]
270.083	Commissioner of revenue to examine; attorney general to institute actions.
270.084	Transfers.
270.09	Opinion of attorney general; effect.
270.10	Orders; decisions; appeals.
270.101	Personal liability.
270.102	Successor liability of businesses.
270.11	Powers; meetings.
270.12	State board of equalization; duties.
270.13	Record of proceedings changing gross tax capacity; duties of county auditor.
270.14	County auditor to calculate tax rate.
270.15	Witnesses, how sworn; failure to testify or produce.
270.16	Property omitted or undervalued; reassessment.
270.17	Qualification of assessors; reassessment, how made.
270.18	Reassessment; compensation; reimbursement by counties.
270.185	[Repealed, 1992 c 513 art 4 s 60]
270.19	Municipalities to be party to tax hearings.
270.20	Hearings, request for, notice of, preparation for.
270.21	Witnesses summoned.
270.22	Findings of fact.
270.23	Notice of appeal.
270.24	Appeal not to stay collection.
270.25	Increase in net tax capacity; additional taxes.
270.26	Proceedings to determine net tax capacity.
270.27	Due date on Saturday, Sunday or holiday.
270.271	Timely mailing treated as timely filing and paying.
270.272	Procedures involving in-person taxpayer interviews.
270.273	Taxpayer assistance orders; taxpayer's rights advocate.
270.274	Review of jeopardy assessment and levy procedures.
270.275	Civil damages for failure to release lien.
270.276	Civil damages for certain unauthorized collection actions.
270.31	Citation.
270.32	Public policy.
270.33	Definitions.
270.34	Average annual growth rates, determination.
270.35	Stumpage value, use in computing tax.
270.36	Computation of tax.
270.37	Tax credit.
270.38	Application to come under tree growth tax law.
270.39	Construction.
270.41	Board of assessors.
270.42	Membership.
270.43	Compensation and expenses.
270.44	Charges for courses, examinations or materials.
270.45	Disposition of fees.
270.46	Training courses, establishment; other courses, regulation.
270.47	Rules.
270.48	Licensure of qualified persons.
270.485	Senior accreditation.
270.49	[Repealed, 1995 c 264 art 16 s 21]
270.493	[Repealed, 1995 c 264 art 16 s 21]
270.494	Certain townships and cities option to elect to reinstate the office of assessor.
270.50	Employment of licensed assessors.
270.51	Previously accredited assessors.
270.52	Costs of making assessments.
270.53	Existing contracts for assessment of property.
270.60	Tax refund agreements with Indians.
270.65	Date of assessment; definition.
270.651	[Repealed, 1990 c 480 art 1 s 45]
270.652	Allocation of payment.
270.66	Right of setoff.
270.67	Agreements regarding tax liability or extension of payment of tax.
270.68	Legal action; confession of judgment.
270.69	Lien for taxes.
270.70	Levy and distraint.
270.7001	Continuous levy.
270.7002	Personal liability for failure to honor a levy.
270.701	Sale of seized property.
270.702	Sale of perishable goods.
270.703	Redemption of property.
270.704	Certificate of sale.
270.705	Effect of certificate of sale.
270.706	Records of sale.
270.707	Expense of levy and sale.
270.708	Application of proceeds of levy.
270.709	Authority to release levy and return property.
270.71	Acquisition and resale of seized property.
270.72	Tax clearance; issuance of licenses.
270.721	Revocation of certificates of authority to do business in this state.
270.73	Posting of tax delinquency; sale of liquor or beer.
270.74	Financial transaction cards; payment of state taxes.
270.75	Interest payable to commissioner.
270.76	Interest on refunds.
270.77	[Repealed, 1990 c 480 art 1 s 45]
270.771	Payments required to be made by electronic funds transfer.
270.78	Penalty for failure to make payment by electronic funds transfer.
270.79	Refunds payable in installments.
270.80	Definitions.
270.81	Taxation and assessment of railroad company property.
270.82	Reports of railroad companies.
270.83	Examinations and investigations.
270.84	Annual valuation of operating property.
270.85	Review of valuation.
270.86	Apportionment and equalization of valuation.
270.87	Certification to county assessors.
270.88	Proceedings and appeals.
270.89	[Repealed, 1987 c 268 art 4 s 25]
270.90	[Repealed, 1984 c 593 s 46]
270.91	Contamination tax.
270.92	Definitions.
270.93	Tax base; contamination value.
270.94	Exemptions.
270.95	Payment; administration.
270.96	Duties.
270.97	Deposit of revenues.
270.98	Local administrative costs.