Section | Headnote |
---|---|
GENERAL POWERS | |
270C.01 | DEFINITIONS. |
270C.02 | DEPARTMENT OF REVENUE; COMMISSIONER. |
270C.03 | POWERS AND DUTIES. |
270C.04 | USE OF INFORMATION. |
270C.05 | ACCESS TO CRIMINAL JUSTICE DATA. |
270C.055 | CRIMINAL INVESTIGATIONS, REFERRAL, AND INFORMATION DISCLOSURE. |
270C.06 | RULEMAKING AUTHORITY. |
270C.07 | REVENUE NOTICES. |
270C.08 | TAX INFORMATION BULLETINS. |
270C.085 | NOTIFICATION REQUIREMENTS; SALES AND USE TAXES. |
270C.09 | OPINION OF ATTORNEY GENERAL; EFFECT. |
270C.10 | EX-EMPLOYEES NOT TO REPRESENT TAXPAYERS; PENALTY. |
270C.101 | APPLICATION FOR BUSINESS REGISTRATION; CERTAIN INFORMATION NOT REQUIRED. |
270C.105 | BASIS FOR EVALUATION OF DEPARTMENT OF REVENUE EMPLOYEES. |
270C.11 | TAX EXPENDITURE BUDGET. |
270C.12 | TAX INFORMATION SAMPLE DATA. |
270C.13 | TAX INCIDENCE REPORTS. |
270C.131 | MS 2018 [Repealed, 1Sp2019 c 6 art 23 s 4] |
270C.14 | AUTHORITY TO PAY LOCAL TAXES; APPROPRIATION. |
270C.145 | [Repealed, 2013 c 142 art 5 s 15] |
270C.15 | REVENUE DEPARTMENT SERVICE AND RECOVERY SPECIAL REVENUE FUND. |
270C.16 | COLLECTION OF DELINQUENT LIABILITIES; COSTS. |
270C.17 | COMMISSIONER TO COLLECT CERTAIN LOCAL TAXES. |
270C.171 | SPECIAL LAWS; LOCAL TAXES. |
270C.18 | SETOFF OF POLITICAL SUBDIVISION DEBTS. |
270C.19 | TAXES AND FEES; REFUND AND SHARING AGREEMENTS WITH INDIANS. |
270C.20 | DESTRUCTION OF RETURNS. |
270C.21 | TAXPAYER ASSISTANCE GRANTS; TAX CREDIT OUTREACH GRANTS. |
270C.22 | COST OF LIVING ADJUSTMENT. |
TAX ADMINISTRATION | |
270C.25 | PROHIBITION OF SUITS TO RESTRAIN ASSESSMENT OR COLLECTION. |
270C.26 | PENALTY FOR FILING CERTAIN DOCUMENTS AGAINST DEPARTMENT OF REVENUE EMPLOYEES. |
270C.27 | CIVIL DAMAGES FOR FAILURE TO RELEASE LIEN. |
270C.275 | CIVIL DAMAGES FOR CERTAIN UNAUTHORIZED COLLECTION ACTIONS. |
270C.28 | DISCLOSURE OF RIGHTS OF TAXPAYERS. |
270C.285 | PROCEDURES INVOLVING IN-PERSON TAXPAYER INTERVIEWS. |
270C.29 | NOTICES TO HOLDERS OF POWERS OF ATTORNEY. |
270C.30 | RETURNS AND OTHER DOCUMENTS; FORMAT; FURNISHING. |
270C.301 | ROUNDING OF DOLLAR AMOUNTS REPORTED ON TAX FORMS. |
270C.302 | RETURNS, OTHER FORMS; WHERE FILED. |
270C.304 | ELECTRONICALLY FILED RETURNS; SIGNATURES. |
270C.306 | COMMISSIONER MAY REQUIRE SOCIAL SECURITY OR IDENTIFYING NUMBERS ON FORMS. |
270C.308 | PROHIBITION OF DISPLAY OF SOCIAL SECURITY NUMBERS. |
270C.31 | EXAMINATIONS AND INVESTIGATIONS. |
270C.32 | SUBPOENAS. |
270C.33 | COMMISSIONER ASSESSMENT PROCEDURES. |
270C.34 | ABATEMENT OF PENALTY, INTEREST, AND ADDITIONAL TAX CHARGE. |
270C.345 | DETERMINATION OF MINIMUMS AND CANCELLATION; ADDITIONAL TAX, COLLECTION, REFUNDS. |
270C.346 | ERRONEOUS REMITTANCES. |
270C.347 | REBATE CHECKS AND WARRANTS; AUTHORITY TO REISSUE; APPROPRIATION. |
270C.35 | ADMINISTRATIVE REVIEW. |
270C.36 | JEOPARDY ASSESSMENT AND COLLECTION. |
270C.37 | TAXPAYER ASSISTANCE ORDERS; TAXPAYER'S RIGHTS ADVOCATE. |
270C.38 | NOTICE OF DETERMINATION OR ACTION OF THE COMMISSIONER. |
270C.39 | DUE DATE ON SATURDAY, SUNDAY, OR HOLIDAY. |
270C.395 | TIMELY MAILING TREATED AS TIMELY FILING AND PAYING. |
270C.40 | INTEREST PAYABLE TO COMMISSIONER. |
270C.405 | INTEREST ON REFUNDS. |
270C.41 | AGREEMENTS WITH FEDERAL GOVERNMENT. |
270C.42 | ELECTRONIC PAYMENTS; PENALTY. |
270C.425 | FINANCIAL TRANSACTION CARDS; PAYMENT OF TAXES; APPROPRIATION. |
270C.43 | REFUNDS PAYABLE IN INSTALLMENTS. |
270C.435 | REFUNDS NOT SUBJECT TO ATTACHMENT OR GARNISHMENT. |
270C.44 | PRACTICE BEFORE THE COMMISSIONER. |
270C.445 | TAX PREPARATION SERVICES. |
270C.4451 | REFUND ANTICIPATION LOANS AND CHECKS; REQUIRED DISCLOSURES. |
270C.446 | PUBLICATION OF NAMES OF TAX PREPARERS SUBJECT TO PENALTIES. |
270C.447 | LEGAL ACTION TO ENJOIN TAX RETURN PREPARER. |
270C.449 | EQUITABLE ACTIONS. |
COLLECTION | |
270C.50 | USE OF COLLECTION REMEDIES. |
270C.51 | ALLOCATION OF PAYMENT. |
270C.52 | SETTLEMENT AGREEMENTS, PAYMENT AGREEMENTS, AND OFFERS IN COMPROMISE. |
270C.53 | [Repealed, 2014 c 308 art 9 s 94] |
270C.54 | COLLECTION OF FINANCIAL INSTITUTION FEES. |
270C.545 | FEDERAL TAX REFUND OFFSET FEES; TIME LIMIT FOR SUBMITTING CLAIMS FOR OFFSET. |
270C.56 | PERSONAL LIABILITY. |
270C.57 | SUCCESSOR LIABILITY OF BUSINESSES. |
270C.58 | LIABILITY OF TRANSFEREES AND FIDUCIARIES. |
270C.585 | TRANSFEREE LIABILITY FOR ESTATE TAX. |
270C.59 | LIABILITY OF THIRD PARTIES PAYING OR PROVIDING FOR WAGES. |
270C.60 | FAILURE TO COMPLY WITH WITHHOLDING PROVISIONS. |
270C.61 | LEGAL ACTION; CONFESSION OF JUDGMENT. |
270C.62 | DATE OF ASSESSMENT; DEFINITION. |
270C.63 | LIEN FOR TAXES. |
270C.64 | CREDIT OF OVERPAYMENT OR PAYMENT TO DELINQUENT TAX LIABILITIES. |
270C.65 | RIGHT OF SETOFF. |
270C.66 | CONTRACTS WITH STATE; WITHHOLDING. |
270C.67 | LEVY AND DISTRAINT. |
270C.68 | CONTINUOUS LEVY. |
270C.69 | WITHHOLDING BY EMPLOYER OF DELINQUENT TAXES. |
270C.70 | PERSONAL LIABILITY FOR FAILURE TO HONOR A LEVY. |
270C.7101 | SALE OF SEIZED PROPERTY. |
270C.7102 | SALE OF PERISHABLE GOODS. |
270C.7103 | REDEMPTION OF PROPERTY. |
270C.7104 | CERTIFICATE OF SALE. |
270C.7105 | EFFECT OF CERTIFICATE OF SALE. |
270C.7106 | RECORDS OF SALE. |
270C.7107 | EXPENSE OF LEVY AND SALE. |
270C.7108 | APPLICATION OF PROCEEDS OF LEVY. |
270C.7109 | AUTHORITY TO RELEASE LEVY AND RETURN PROPERTY. |
270C.711 | ACQUISITION AND RESALE OF SEIZED PROPERTY. |
270C.72 | TAX CLEARANCE; ISSUANCE OF LICENSES. |
270C.721 | REVOCATION OF CERTIFICATES OF AUTHORITY TO DO BUSINESS IN THIS STATE. |
270C.722 | REVOCATION OF SALES TAX PERMITS. |
270C.725 | POSTING OF TAX DELINQUENCY; SALE OF LIQUOR OR BEER. |
270C.726 | POSTING OF TAX DELINQUENCY; SALE OF CANNABIS. |
270C.728 | PUBLICATION OF NAMES OF DELINQUENT TAXPAYERS. |
OVERSIGHT AND ADMINISTRATION OF PROPERTY TAX SYSTEM | |
270C.85 | ADMINISTRATION OF PROPERTY TAX LAWS; POWERS AND DUTIES. |
270C.86 | POWER TO ABATE; CORRECTION OF ERRORS. |
270C.87 | REVISION OF MINNESOTA ASSESSORS' MANUAL. |
270C.88 | ORDERS; DECISIONS. |
270C.89 | COUNTY ASSESSOR'S REPORTS OF ASSESSMENT FILED WITH COMMISSIONER. |
270C.90 | [Renumbered 275.079] |
270C.91 | RECORD OF PROCEEDINGS CHANGING NET TAX CAPACITY; DUTIES OF COUNTY AUDITOR. |
270C.92 | IMPROPER OR NEGLIGENT ADMINISTRATION OF PROPERTY TAX LAWS. |
270C.921 | MUNICIPALITY MAY BE PARTY TO TAX HEARING. |
270C.922 | MUNICIPALITY MAY REQUEST TAX HEARING. |
270C.923 | WITNESSES SUMMONED. |
270C.924 | FINDINGS OF FACT AND ORDER; APPEALS. |
270C.925 | NOTICE OF APPEAL. |
270C.926 | APPEAL DOES NOT STAY COLLECTION. |
270C.927 | INCREASE IN NET TAX CAPACITY; ADDITIONAL TAXES. |
270C.928 | PROCEEDINGS TO DETERMINE NET TAX CAPACITY. |
REASSESSMENT OF OMITTED OR UNDERVALUED PROPERTIES | |
270C.94 | PROPERTY OMITTED OR UNDERVALUED; REASSESSMENT; APPOINTMENT OF SPECIAL ASSESSOR. |
270C.95 | QUALIFICATION OF ASSESSORS; REASSESSMENT, HOW MADE. |
270C.96 | REASSESSMENT; COMPENSATION; REIMBURSEMENT BY COUNTIES. |
270C.97 | OMITTED PROPERTY. |
SENIOR ACCREDITATION | |
270C.98 | SENIOR ACCREDITATION. |
OFFICE OF ASSESSOR | |
270C.99 | CERTAIN TOWNSHIPS AND CITIES OPTION TO ELECT TO REINSTATE THE OFFICE OF ASSESSOR. |
ASSESSOR ACCREDITATION | |
270C.9901 | ASSESSOR ACCREDITATION; WAIVER. |
PROPERTY TAX SYSTEM ACCOUNTABILITY AND EVALUATION | |
270C.991 | PROPERTY TAX SYSTEM BENCHMARKS AND CRITICAL INDICATORS. |
Official Publication of the State of Minnesota
Revisor of Statutes