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Minnesota Legislature

Office of the Revisor of Statutes

INTEREST

Abandoned and unclaimed property

Crediting to owner account, Minn. Statutes 2019 345.451

Failure to deliver to Commerce Department, penalty, Minn. Statutes 2019 345.55

Agricultural loans, Minn. Statutes 2019 334.011

American Indian housing loans, Minn. Rules 4900.0980

Arbitration awards, Court Rules IntR

Banks for cooperatives, Minn. Statutes 2019 334.06

Banks, see Interest rates under BANKS

Bonds (public debt), see specific bonds under BONDS (PUBLIC DEBT)

Business corporations, Minn. Statutes 2019 302A.473, 2019 302A.501

Business loans, Minn. Statutes 2019 334.011

Certificates of indebtedness

Hospital districts, Minn. Statutes 2019 447.345

Iron Range municipalities, retirement of unfunded indebtedness, Minn. Statutes 2019 471.75

Charges for, exclusion from sales price, sales and use taxes, Minn. Statutes 2019 297A.61

City funds and accounts

City treasurer selecting depository, Minn. Statutes 2019 427.11

Duty to maximize, Minn. Statutes 2019 427.05

Generally, Minn. Statutes 2019 427.01

Compensation and salaries, orders for payment, Minn. Statutes 2019 177.27

Compounding, bonds, notes, or other instruments, Minn. Statutes 2019 334.01

Compromise and settlement, taxes, attorney general, authority, Minn. Statutes 2019 8.30

Construction contracts, payment

County state-aid highways, Minn. Statutes 2019 162.04

Municipal state-aid streets, Minn. Statutes 2019 162.10

Contracts and agreements

Interest rates, generally, Minn. Statutes 2019 334.01

Profit-sharing agreements, Minn. Statutes 2019 334.06

Statutes of limitations, Minn. Statutes 2019 541.17

Contracts for deed, Minn. Statutes 2019 47.20

Credit insurance, premiums, Minn. Statutes 2019 62B.09

Credit unions, see Interest under CREDIT UNIONS

Debts owed to state, Minn. Statutes 2019 16D.13

Definitions

Common interest communities, Minn. Statutes 2019 515B.1-103

General Assistance Act, Minn. Statutes 2019 256D.02

Insurance Guaranty Association Act, Minn. Statutes 2019 60C.03

Lawful gambling and gambling devices, Minn. Statutes 2019 349.12

Minnesota family investment program (MFIP), Minn. Statutes 2019 256J.08

Property Tax Refund Act, Minn. Statutes 2019 290A.03

Rural Finance Authority Act, Minn. Statutes 2019 41B.02

Definitions

Clean water revolving fund, Minn. Rules 7380.0250

Drinking water revolving fund, Minn. Rules 7380.0250

Income and franchise taxes, Minn. Rules 8002.0300

Delinquent taxes, see Interest under TAXES

Dishonored checks, civil penalties, Minn. Statutes 2019 604.113

Drinking water revolving fund loans, Minn. Rules 7380.0252 to 7380.0297

Eminent domain proceedings, see Interest under EMINENT DOMAIN

Federal aid to state, depositing, Minn. Statutes 2019 16A.36

Finance charges, see FINANCE CHARGES

Financial guaranty insurance, defined, Minn. Statutes 2019 60A.60, 2019 60C.02, 2019 60C.03

Financial institutions, rates, loans secured by savings deposits, Minn. Statutes 2019 334.012

Fines, motor carriers, Minn. Statutes 2019 221.036

Foreign-money claims, judgments, Minn. Statutes 2019 548.41 to 2019 548.53

Funds transfers, see Interest under FUNDS TRANSFERS

General assistance medical care, claims against estates, Minn. Statutes 2019 256B.15

Hazardous waste transporters, fines, Minn. Statutes 2019 221.036

Health Coverage Reinsurance Association, assessments, Minn. Statutes 2019 62L.22

Health plan companies, clean claims, Minn. Statutes 2019 62Q.75

Income and franchise taxes, sales factor, exclusion, Minn. Statutes 2019 290.191

Income taxes, overpayments, Minn. Rules 8050.0100

Income

Interest defined as

General assistance, Minn. Statutes 2019 256D.02

Property tax refunds, Minn. Statutes 2019 290A.03

Trusts, Minn. Statutes 2019 501C.1103

MFIP, exclusion, Minn. Statutes 2019 256J.21

Industrial loan and thrift companies, charging, collecting, and receiving, Minn. Statutes 2019 53.04

Insurance companies, liquidation claims, preference, Minn. Statutes 2019 60B.44

Interest income, financial institutions, income and franchise taxes, Minn. Statutes 2019 290.191

Interest income, subtractions from federal taxable income, Minn. Rules 8002.0300

Interest rate swap agreements, Minn. Statutes 2019 48.16, 2019 446A.14, 2019 446A.17, 2019 446A.19

Interest rates, see Rates under this topic

Intermediate care facilities, medical assistance payments, allowable expense, Minn. Rules 9553.0060

Judgments, Minn. Statutes 2019 279.03, 2019 548.48, 2019 549.09

Judgments, Court Rules IntR

Lawsuits, see under USURY

Letters of credit, Minn. Statutes 2019 336.5-111

Life insurance, Minn. Statutes 2019 61A.011, 2019 61A.03

Loans

Conventional loans, Minn. Statutes 2019 47.20

Cooperative apartment loans, Minn. Statutes 2019 47.20

Disaster recovery loans, Minn. Statutes 2019 41B.047

Energy conservation investment loans, Minn. Statutes 2019 216C.37

Forfeiture of interest, Minn. Statutes 2019 334.01, 2019 334.011

Interest defined as income, Minn. Statutes 2019 501C.1103

Interest rates, Minn. Statutes 2019 334.011, 2019 334.012, 2019 334.061

Mortgage loans, Minn. Statutes 2019 47.20

Personal residences, business or agricultural loans to finance or maintain, Minn. Statutes 2019 334.011

Rates, see same under this topic

Rural Finance Authority loans, Minn. Statutes 2019 41B.047, 2019 41C.05

Securities brokers or dealers, interest rate exemption, Minn. Statutes 2019 334.19

Small business environmental improvement loans, Minn. Statutes 2019 116.993

Small business loans by nonprofit charitable organizations, Minn. Statutes 2019 334.011

Usurious interest paid, recovery lawsuits, Minn. Statutes 2019 334.011

Local government debt obligations, invested cash rate as basis of, Minn. Statutes 2019 446A.086

Lottery retailers, funds due, Minn. Rules 7856.7020

Manufactured home relocation trust fund

Housing development fund, Minn. Statutes 2019 462A.21

Provisions concerning, Minn. Statutes 2019 462A.35

Mechanics and material suppliers liens, claims, computing, Minn. Statutes 2019 514.135

Medical assistance

Claims against estates, Minn. Statutes 2019 256B.15

Vendors, monetary recovery from, Minn. Statutes 2019 256B.064

Motor carriers, fines, Minn. Statutes 2019 221.036

Motor vehicle registration, proportional registration, audit deficiencies, assessments, Minn. Statutes 2019 168.187

Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES

Negotiable instruments, Minn. Statutes 2019 336.3-112

No-fault automobile insurance, overdue payments, Minn. Statutes 2019 65B.54

Nursing facilities, medical assistance payments, limitations, Minn. Rules 9549.0060

Nursing homes beds, moratorium, exceptions, Minn. Statutes 2019 144A.071

Open end credit sales, finance charges, limitations, Minn. Statutes 2019 334.16

Overdue payments

No-fault automobile insurance, Minn. Statutes 2019 65B.54

State contracts, University of Minnesota, subcontractors, Minn. Statutes 2019 137.36

Partnerships

Buyout price, Minn. Statutes 2019 323A.0701

Payments not deemed profit-sharing, Minn. Statutes 2019 323A.0202

Penalties

Discrimination against employees, occupational safety and health, Minn. Statutes 2019 182.669

Property taxes, reduction or abatement, Minn. Statutes 2019 375.192

Profit-sharing agreements, Minn. Statutes 2019 334.06

Public retirement plans, see Interest rates under specific plans

Public safety administrative penalty orders, Minn. Statutes 2019 299A.802

Public service corporations, Minn. Statutes 2019 301B.05

Public utilities, unpaid assessments, see Assessments under PUBLIC UTILITIES

Public utilities

Deposits, Minn. Rules 7820.4500

Estimates, capital structure approval, filing, Minn. Rules 7825.1400

Refunds, disputes, Minn. Rules 7820.2800

Rail user and rail carrier loan guarantee program, Minn. Statutes 2019 222.50, 2019 222.58

Rail user and rail carrier loan guarantee program, Minn. Rules 8830.6300 to 8830.6700

Rates

Agricultural cooperatives, limitations, Minn. Statutes 2019 334.062

Agricultural credit corporations, limitations, Minn. Statutes 2019 334.061

Agricultural loans, Minn. Statutes 2019 334.011

Bonds (public debt), see Interest rates under BONDS (PUBLIC DEBT)

Business loans, Minn. Statutes 2019 334.011

Exceptions, Minn. Statutes 2019 334.01, 2019 469.164

Finance charges, see FINANCE CHARGES

Forfeiture of interest, Minn. Statutes 2019 334.01, 2019 334.011

Generally, Minn. Statutes 2019 334.01

Invested cash rate, county defaulted debt obligations based on, Minn. Statutes 2019 446A.086

Life insurance policy loans, Minn. Statutes 2019 61A.03

Limitations, Minn. Statutes 2019 334.011 to 2019 334.03

Limited partnerships, Minn. Statutes 2019 321.0107

Loans secured by savings accounts, Minn. Statutes 2019 334.012

Loans to Indians, Minn. Statutes 2019 116J.64

Margin accounts, Minn. Statutes 2019 334.19

Minnesota emerging entrepreneur program loans, Minn. Statutes 2019 116M.18

Partnerships, Minn. Statutes 2019 323A.0104

Residential mortgage originators and servicers, residential mortgage loans, Minn. Statutes 2019 58.16

Residential rental property, security deposits, Minn. Statutes 2019 504B.178

Savings banks, see Interest rates under SAVINGS BANKS

Securities brokers or dealers, exemptions, Minn. Statutes 2019 334.19

Security agreements, Minn. Statutes 2019 336.9-201

Seller financed agricultural input sales, Minn. Statutes 2019 325E.36

Small business loans by nonprofit charitable organizations, Minn. Statutes 2019 334.011

Special laws regarding, Minn. Const. art 12 s 1

Telephone companies, audit or investigation cost assessments, Minn. Statutes 2019 237.295

Usurious rates, see Usurious interest under USURY

Real estate tax judgment sales, Minn. Statutes 2019 280.02, 2019 280.11, 2019 280.40

Regulated lenders, see Interest rates under REGULATED LENDERS

Residential utility sales, payment on customer deposits, Minn. Statutes 2019 325E.02

Revenue recapture, wrongful or incorrect offsets, Minn. Statutes 2019 270A.07

Rural Finance Authority, loans or contracts, Minn. Statutes 2019 41C.05

Sales and use taxes

Refunds, claims, Minn. Rules 8130.8100

Reporting requirements, Minn. Rules 8130.7500

Savings associations, Minn. Rules 2675.3100 to 2675.3190

Savings banks, see Interest rates under SAVINGS BANKS

Securities brokers or dealers, loans, exemption, Minn. Statutes 2019 334.19

Security interests, see SECURITY INTERESTS

Seller financed agricultural input sales, credit sales, Minn. Statutes 2019 325E.35, 2019 325E.36

Social Security, delinquent payments, Minn. Statutes 2019 355.03

Special assessments, see Interest under SPECIAL ASSESSMENTS

State agency bills, late payment, Minn. Statutes 2019 16A.124

State land sales, Minn. Statutes 2019 92.06

Student loans, state, Minn. Statutes 2019 136A.1701

Student supplemental loans, Minn. Rules 4850.0014, 4850.0022

Tax refunds, see Interest under TAX REFUNDS

Taxes, see Interest under TAXES

Telephone utilities, escrow payments, bill disputes, Minn. Rules 7810.2500

Timber cut on public lands, value, Minn. Statutes 2019 90.181

Town cemetery funds, Minn. Statutes 2019 365.26 to 2019 365.36

Town funds and accounts, see Funds and accounts under TOWNS

Unearned income, interest defined as, Minn. Statutes 2019 256J.08

Unemployment insurance, overpayments, Minn. Statutes 2019 268.18

Usury, see USURY

Verdicts, interest on, generally, Minn. Statutes 2019 549.09

Victim restitution, Minn. Statutes 2019 611A.04

Water system improvement loans, calculation, Minn. Statutes 2019 116P.12

Workers' compensation self-insurance, securities, deposits, Minn. Rules 2780.0400

Workers' compensation, benefit payments, liability disputes, Minn. Statutes 2019 176.191