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2017 Minnesota Statutes

CHAPTER 289A. ADMINISTRATION AND COMPLIANCE

Table of Sections
Section Headnote
GENERAL PROVISIONS
289A.01 APPLICATION OF CHAPTER.
289A.02 DEFINITIONS.
289A.07 [Repealed, 2005 c 151 art 1 s 117]
FILING, REPORTING, REGISTRATION 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.121 TAX SHELTERS; SPECIAL RULES.
289A.13 [Repealed, 2005 c 151 art 1 s 117]
289A.14 USE OF AUTOMATED SALES SUPPRESSION DEVICES; DEFINITIONS.
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, S CORPORATIONS, 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 ON RETURNS.
289A.36 [Repealed, 2005 c 151 art 1 s 117]
289A.37 ASSESSMENTS; ERRONEOUS REFUNDS; JOINT INCOME TAX RETURNS.
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289A.43 [Repealed, 2005 c 151 art 1 s 117]
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.
289A.65 [Repealed, 2005 c 151 art 1 s 117]

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