2002 Minnesota Statutes

CHAPTER 289A. Tax administration and compliance

Table of Sections

Section	Headnote
GENERAL PROVISIONS
289A.01	Application of chapter.
289A.02	Definitions.
289A.07	Electronically filed returns; signatures.
FILING REQUIREMENTS
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.
DUE DATES AND FILING EXTENSIONS
289A.18	Due dates for filing of returns.
289A.19	Extensions for filing returns.
289A.20	Due dates for making payments of tax.
PAYMENT OF ESTIMATED TAX
289A.25	Payment of estimated tax by individuals, trusts, or partnerships.
289A.26	Payment of estimated tax by corporations.
PAYMENT EXTENSIONS AND LIABILITY
289A.30	Extensions for paying tax.
289A.31	Liability for payment of tax.
ASSESSMENTS, EXAMINATIONS, AND STATUTES OF LIMITATIONS
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.
REFUNDS
289A.50	Claims for refunds.
INTEREST
289A.55	Interest payable to commissioner.
289A.56	Interest on overpayments.
CIVIL PENALTIES
289A.60	Civil penalties.
CRIMINAL PENALTIES
289A.63	Criminal penalties.
ADMINISTRATIVE REVIEW
289A.65	Administrative review.