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Minnesota Legislature

Office of the Revisor of Statutes

FLIGHT PROPERTY TAXES

Administration, reciprocity, Minn. Statutes 2019 270.079

Appeals, Minn. Statutes 2019 270.075, 2019 270.076

Assessments

Aircraft taxed as personal property, Minn. Statutes 2019 360.531

Annual, election, Minn. Statutes 2019 360.521

Companies operating without a certificate of convenience or necessity, Minn. Statutes 2019 360.521

Companies serving small or medium sized communities, Minn. Statutes 2019 270.074

Generally, Minn. Statutes 2019 270.072

Reporting violations, penalties, Minn. Statutes 2019 270.0725

Audits and examinations, Minn. Statutes 2019 270.0735

Conflict of laws, Minn. Statutes 2019 270.078

Definitions, Minn. Statutes 2019 270.071

Delinquent taxes, Minn. Statutes 2019 270.076

Election for method, Minn. Statutes 2019 360.521

Enforcement of law, Minn. Statutes 2019 270.0735

Exemptions, aircraft with gross weight under 30,000 pounds, Minn. Statutes 2019 270.072

Generally, Minn. Statutes 2019 270.071 to 2019 270.079

Increases, notice, Minn. Statutes 2019 270.076

Interest, Minn. Statutes 2019 270.075, 2019 270.076

Investigations, Minn. Statutes 2019 270.0735

Lawsuits, recovery, Minn. Statutes 2019 270.079

Military aircraft, purchase for civilian use, base value, Minn. Rules 8800.0400

Net tax capacity, Minn. Statutes 2019 270.074

Payment

During appeals, Minn. Statutes 2019 270.076

Election for tax, effect, Minn. Statutes 2019 360.521

Time, Minn. Statutes 2019 270.075

Unpaid taxes, Minn. Statutes 2019 270.075

Payments, commercial aircraft, Minn. Rules 8800.3200

Penalties (monetary), Minn. Statutes 2019 270.075

Penalty, interest, abatement, Minn. Statutes 2019 270C.34

Rate, determination, Minn. Statutes 2019 270.075

Reciprocity, administration, Minn. Statutes 2019 270.079

Reports about

Generally, Minn. Statutes 2019 270.072

Reporting violations, penalties, Minn. Statutes 2019 270.0725

Revenue Department, powers and duties, Minn. Statutes 2019 270.0735

Revenues, depositing, Minn. Statutes 2019 270.077

Subpoenas, Minn. Statutes 2019 270.0735

Tax capacity, Minn. Statutes 2019 270.074

Tax liens, date of attachment, Minn. Statutes 2019 270.072

Tax notices, Minn. Statutes 2019 270.075, 2019 270.076

Violations and penalties, penalties (monetary), Minn. Statutes 2019 270.075