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Office of the Revisor of 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270.03 [Repealed, 1943 c 160 s 1]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270.051 [Repealed, 1984 c 502 art 14 s 20]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 Taxes credited to state airports fund.
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270.08 [Repealed, 1990 c 480 art 2 s 18]
270.083 [Repealed, 2000 c 490 art 10 s 22]
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.
270.277 Notices to holders of powers of attorney.
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 Taxes and fees; refund and sharing 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.
270.691 Publication of names of delinquent taxpayers.
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 electronically.
270.78 Penalty for failure to pay electronically.
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.