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Minnesota Legislature

Office of the Revisor of Statutes

CHAPTER 289A. Tax administration and compliance

Table of Sections
Section Headnote
289A.01 Application of chapter.
289A.02 Definitions.
289A.07 Electronically filed returns; signatures.
289A.08 Filing requirements for individual income, fiduciary income, corporate franchise, mining company, and entertainment taxes.
289A.09 Filing requirements for taxes withheld from wages, from compensation of entertainers, and from payments to out-of-state contractors; and taxes withheld by partnerships and small business corporations.
289A.10 Filing requirements for estate tax returns.
289A.11 Filing requirements for sales and use tax returns.
289A.12 Filing requirements for information returns and reports.
289A.13 Returns; where filed.
289A.18 Due dates for filing of returns.
289A.19 Extensions for filing returns.
289A.20 Due dates for making payments of tax.
289A.25 Payment of estimated tax by individuals, trusts, or partnerships.
289A.26 Payment of estimated tax by corporations.
289A.30 Extensions for paying tax.
289A.31 Liability for payment of tax.
289A.35 Assessments; commissioner filed returns.
289A.36 Examinations; audits and collections.
289A.37 Order of assessment.
289A.38 Limitations on time for assessment of tax.
289A.39 Limitations; armed services.
289A.40 Limitations on claims for refund.
289A.41 Bankruptcy; suspension of time.
289A.42 Consent to extend statute.
289A.43 Prohibition of suits to restrain assessment or collection.
289A.50 Claims for refunds.
289A.55 Interest payable to commissioner.
289A.56 Interest on overpayments.
289A.60 Civil penalties.
289A.63 Criminal penalties.
289A.65 Administrative review.