REVENUE DEPARTMENT

"This Old House" law, report eliminated, Minn. Laws 2009 c 88 art 2 s 54

Agricultural homesteads, reports about, Minn. Laws 2009 c 12 art 2 s 7

Aircraft, airline companies, flight property taxes, reports, notice of net tax capacity, Minn. Laws 2017 1Sp c 1 art 15 s 8

Appeal and equalization boards, meetings, record, Minn. Laws 2019 1Sp c 6 art 18 s 14

Appropriations to, claims against the state, Minn. Laws 2018 c 131 s 2

Appropriations to

Administration costs, Minn. Laws 2021 1Sp c 14 art 11 s 44

Business relief payments, COVID-19, Minn. Laws 2020 7Sp c 2 art 1 s 1

Cancellations, Minn. Laws 2021 1Sp c 10 art 1 s 8, 2021 1Sp c 12 art 1 s 38

Film production tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 3

Fire remediation grants, Minn. Laws 2021 1Sp c 14 art 11 s 46

Floodwood (city), street and infrastructure project, Minn. Laws 2021 1Sp c 14 art 7 s 6

Generally, Minn. Laws 2021 1Sp c 12 art 1 s 14

Homeless prevention aid, Minn. Laws 2021 1Sp c 14 art 7 s 3

Local government grants, Minn. Laws 2021 1Sp c 14 art 7 s 7

Minnesota housing tax credit contribution account, Minn. Laws 2021 1Sp c 14 art 1 s 13

Pass-through entity tax credit, Minn. Laws 2021 1Sp c 14 art 3 s 6

Supplemental city aid, Minn. Laws 2021 1Sp c 14 art 7 s 5

Taconite state aid, Minn. Laws 2021 1Sp c 14 art 11 s 22

Tax expenditure review, Minn. Laws 2021 1Sp c 14 art 11 s 43

Appropriations to

Business relief payments, COVID-19, Minn. Laws 2020 7Sp c 2 art 1 s 1

Tribal nations COVID-19 grants, Minn. Laws 2020 c 71 art 1 s 10

Appropriations to

Administration, Minn. Laws 2019 1Sp c 6 art 11 s 19

Generally, Minn. Laws 2019 1Sp c 10 art 1 s 14

Income and franchise tax refunds, Minn. Laws 2019 1Sp c 6 art 2 s 18

Police state aid, Minn. Laws 2019 1Sp c 6 art 20 s 4

Taxpayer assistance grants, Minn. Laws 2019 1Sp c 6 art 11 s 18

Appropriations to

Assessors Board fees, Minn. Laws 2017 1Sp c 4 art 2 s 35

Generally, Minn. Laws 2017 1Sp c 1 art 11 s 21, 2017 1Sp c 4 art 1 s 14

Income tax reciprocity study, Minn. Laws 2017 1Sp c 1 art 1 s 43

Out-of-home placements, Indian children, aid, Minn. Laws 2017 1Sp c 1 art 4 s 14

Riparian protection aid, Minn. Laws 2017 1Sp c 1 art 4 s 25, 2017 1Sp c 7 s 11

Wadena County, grant, Minn. Laws 2017 1Sp c 1 art 4 s 32

Appropriations to, Minn. Laws 2016 c 189 art 13 s 4

Appropriations to, Minn. Laws 2015 c 77 art 1 s 14

Appropriations to

Administrative funds, Minn. Laws 2014 c 308 art 8 s 6

Agricultural homestead credit, supplemental credit, Minn. Laws 2014 c 308 art 1 s 14

Aquatic invasive species prevention aid, Minn. Laws 2014 c 308 art 1 s 11, 2014 c 308 art 8 s 6

Prepaid wireless fees, Minn. Laws 2014 c 308 art 11 s 6

Taconite tax distribution, administration, Minn. Laws 2014 c 150 art 6 s 17

Volunteer retention stipend aid, Minn. Laws 2014 c 308 art 8 s 6

Appropriations to

Agricultural Utilization Research Institute, Minn. Laws 2013 c 143 art 13 s 2

Destination medical center, Minn. Laws 2013 c 143 art 10 s 10

Generally, Minn. Laws 2013 c 142 art 1 s 14

Moose Lake, sewer costs, Minn. Laws 2013 c 143 art 4 s 49

Prepaid wireless, E911 fees, administration, Minn. Laws 2013 c 143 art 13 s 23

Technology lease-purchases, Minn. Laws 2013 c 142 art 5 s 1, 15

Tobacco tax collection system report, Minn. Laws 2013 c 143 art 5 s 27

Appropriations to

Ely facility (vetoed), Minn. Laws 2010 c 389 art 10 s 9

Fiscal disparities study, Minn. Laws 2010 c 389 art 1 s 32

Reductions, Minn. Laws 2010 c 215 art 12 s 15, 2010 1Sp c 1 art 12 s 7

St. Charles, 2010 additional aid, Minn. Laws 2010 c 389 art 1 s 31

Appropriations, supplemental targeting refund, 2012 taxes, Minn. Laws 2012 c 294 art 1 s 6

Appropriations

City aid, 2010 flood relief, Minn. Laws 2010 2Sp c 1 art 1 s 18

Claims against the state, Minn. Laws 2011 c 113 art 1 s 2

Income tax reciprocity benchmark study, Minn. Laws 2011 1Sp c 7 art 1 s 12

Local government aid, Minn. Laws 2011 1Sp c 7 art 6 s 18

Tax analytics and business intelligence tools, Minn. Laws 2011 1Sp c 10 art 1 s 14

Tax incidence report, Minn. Laws 2011 1Sp c 7 art 10 s 4

Appropriations

Flood loss aid, Minn. Laws 2009 c 93 art 2 s 16

Flood relief, 2009 Red River floods, Minn. Laws 2009 c 93 art 2 s 8

Mining permit costs, Minn. Laws 2009 c 88 art 12 s 22

Taxes and tax compliance, Minn. Laws 2009 c 101 art 1 s 15

Technology lease-purchase financing, Minn. Laws 2009 c 101 art 2 s 71

Appropriations, see Revenue Department under APPROPRIATIONS

Appropriations

Claims against, payment, Minn. Laws 2007 c 137 s

Generally, Minn. Laws 2007 c 148 art 1 s 16

Aquatic invasive species prevention aid, certifying, Minn. Laws 2017 1Sp c 1 art 15 s 33, 34

Assessors, courses of study, Minn. Laws 2021 1Sp c 14 art 13 s 7

Assessors, courses of study, Minn. Laws 2019 1Sp c 6 art 18 s 6

Assessors

Accreditation, Minn. Laws 2017 1Sp c 1 art 2 s 2

Courses of study, Minn. Laws 2017 1Sp c 1 art 20 s 5

Audits and examinations, partnerships, Minn. Laws 2021 1Sp c 14 art 2 s 9

Beginning farmer tax credits, duties, Minn. Laws 2017 1Sp c 1 art 1 s 1, 16, 17

Border city zones, duties regarding, Minn. Laws 2017 1Sp c 1 art 4 s 9

Cigarettes and tobacco products, out-of-state retailers, registration and reports, Minn. Laws 2021 1Sp c 14 art 5 s 3

Cigarettes and tobacco products, out-of-state retailers, registration and reports, Minn. Laws 2017 1Sp c 1 art 16 s 40

City aid, 2010 flood relief, Minn. Laws 2010 2Sp c 1 art 1 s 18

Claims against the state, Minn. Laws 2009 c 126 s 3

Claims against, payment, Minn. Laws 2007 c 137 s

Contractors, access to federal tax information, background checks, fingerprints, Minn. Laws 2021 1Sp c 14 art 11 s 24

Cost of living adjustment, determination, Minn. Laws 2021 1Sp c 14 art 16 s 1

Cost of living adjustment, determination, Minn. Laws 2019 1Sp c 6 art 1 s 2

Data

Human Services Department, access, Minn. Laws 2007 c 112 s 51, 2007 c 147 art 2 s 51

Debt collection management, Minn. Laws 2021 1Sp c 12 art 1 s 14

Debts to state, collection, treasury Department (U.S), state agreements with, Minn. Laws 2011 1Sp c 10 art 3 s 30, 33, 34

Debts to state, collection, see DEBTS TO STATE, COLLECTION

Definitions, cost of living adjustment, Minn. Laws 2019 1Sp c 6 art 1 s 2

Definitions, partnerships, Minn. Laws 2021 1Sp c 14 art 2 s 8

Electric generating facility personal property tax exemptions, Minn. Laws 2009 c 88 art 2 s 52

Electronic waste account, refunds from, Minn. Laws 2008 c 366 art 14 s 1

Ely facility, appropriations (vetoed), Minn. Laws 2010 c 389 art 10 s 9

Employees, access to federal tax information, background checks, fingerprints, Minn. Laws 2021 1Sp c 14 art 11 s 24

Employees, harassment, Minn. Laws 2009 c 88 art 11 s 1

Employees, seasonal, retirement service credit purchases, Minn. Laws 2015 c 68 art 11 s 6

Federal adjustments reports, Minn. Laws 2021 1Sp c 14 art 2 s 8, 9

Filing with, forms, Minn. Laws 2011 c 112 art 10 s 2

Fire protection and emergency medical services districts, taxes, duties regarding, Minn. Laws 2021 1Sp c 14 art 6 s 1

Fiscal disparities program, study, Minn. Laws 2010 c 389 art 1 s 28, 32

Funds and accounts, service and recovery special revenue fund, transfer, Minn. Laws 2012 c 294 art 3 s 1

Horse breeding or boarding facilities, tax treatment, Minn. Laws 2009 c 88 art 2 s 47

Income and franchise taxes, alternative minimum tax exemption, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 160

Income and franchise taxes, Social Security benefits, Minn. Laws 2019 1Sp c 6 art 2 s 12

Income and franchise taxes

Reciprocity agreements, Minn. Laws 2017 1Sp c 1 art 1 s 28, 43

Social Security benefits, subtractions from federal taxable income, adjustments, Minn. Laws 2017 1Sp c 1 art 1 s 10

Independent contractors, background checks, Minn. Laws 2021 1Sp c 14 art 11 s 13

Integrated tax software package, Minn. Laws 2009 c 101 art 2 s 104

Job opportunity building zones, see JOB OPPORTUNITY BUILDING ZONES (JOBZ)

Limited market value, report eliminated, Minn. Laws 2009 c 88 art 2 s 54

Local government aid, calculation and payment, Minn. Laws 2017 1Sp c 1 art 4 s 24

Local governments, taxes, collection, Minn. Laws 2021 1Sp c 14 art 14 s 4

Minerals taxes, iron ore bearing materials (other than taconite) taxes, Minn. Laws 2021 1Sp c 14 art 11 s 23

Minnesota college savings plan, Minn. Laws 2017 1Sp c 1 art 1 s 7

Noncompliance, Minn. Laws 2009 c 101 art 1 s 15

Payments to, electronic payments, Minn. Laws 2013 c 142 art 5 s 3-9, 12, 13

Personal property taxes, utilities, Minn. Laws 2017 1Sp c 1 art 15 s 24

Petroleum products, licenses, revocations, suspensions, Minn. Laws 2021 1Sp c 14 art 15 s 1

Petroleum products

Bulk purchasers, licenses, Minn. Laws 2019 1Sp c 6 art 11 s 5

Distributors, licenses, Minn. Laws 2019 1Sp c 6 art 11 s 3

Licenses, suspensions, Minn. Laws 2019 1Sp c 6 art 11 s 6

Special fuel dealers, licenses, Minn. Laws 2019 1Sp c 6 art 11 s 4

Property tax refunds, Indian Tribes, refund of tax paid for exempt property, Minn. Laws 2021 1Sp c 14 art 6 s 2

Property taxes

Certificates of real estate value, Minn. Laws 2019 1Sp c 6 art 4 s 8

Duties and powers generally, Minn. Laws 2019 1Sp c 6 art 18 s 1

Property tax relief, taconite and iron ore areas, Minn. Laws 2019 1Sp c 6 art 18 s 10

State general tax, levy rate, Minn. Laws 2019 1Sp c 6 art 4 s 20

Property taxes

Certificates of real estate value, Minn. Laws 2017 1Sp c 1 art 16 s 19, 2017 1Sp c 1 art 20 s 4

Equalization of public utility structures, Minn. Laws 2017 1Sp c 1 art 15 s 24

School district payments

Certifying, Minn. Laws 2017 1Sp c 1 art 4 s 3

Revisor's corrections, Minn. Laws 2017 c 40 art 1 s 93

State general tax, levy rate, Minn. Laws 2017 1Sp c 1 art 2 s 14, 16

Public utilities, property taxes, Minn. Laws 2017 1Sp c 1 art 15 s 24

Railroads, revisor's correction, Minn. Laws 2018 c 182 art 1 s 71

Railroads, Minn. Laws 2017 1Sp c 1 art 15 s 22, 23

Rebate requirement, repeal, Minn. Laws 2008 c 154 art 16 s 9

Reports given, tribal nations COVID-19 grants, Minn. Laws 2020 c 71 art 1 s 10

Reports given

Affordable housing programs, Minn. Laws 2021 1Sp c 14 art 6 s 19

Film production tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 3

Homeless prevention aid, Minn. Laws 2021 1Sp c 14 art 7 s 3

Tax expenditure budget, Minn. Laws 2021 1Sp c 14 art 11 s 14-16

Tax incidence reports, Minn. Laws 2021 1Sp c 14 art 11 s 17

Reports given

Explore Minnesota Tourism tax report, repealed, Minn. Laws 2019 1Sp c 6 art 23 s 4

Net tax capacity, proceedings to change, Minn. Laws 2019 1Sp c 6 art 18 s 4

Utilities, personal property tax reports, Minn. Laws 2019 1Sp c 6 art 4 s 18

Reports given

Income tax reciprocity, Minn. Laws 2017 1Sp c 1 art 1 s 43

Motor vehicle parts sales taxes estimation, Minn. Laws 2017 1Sp c 3 art 3 s 123

Rent constituting property taxes, Minn. Laws 2017 1Sp c 1 art 4 s 30

Small wineries, tax credits, Minn. Laws 2017 1Sp c 1 art 11 s 13

Reports given

Electric energy producing systems, taxation, Minn. Laws 2014 c 308 art 2 s 19

Greater Minnesota internship program, Minn. Laws 2014 c 308 art 4 s 6

Volunteer retention stipend aid, Minn. Laws 2014 c 308 art 1 s 1

Reports given

Assessments of production property for biofuels, wine, beer, dairy, Minn. Laws 2013 c 143 art 4 s 46

Aviation taxes, Minn. Laws 2013 c 143 art 5 s 24

Cigarette and tobacco products taxes collection system, Minn. Laws 2013 c 143 art 5 s 27, 2013 c 144 s 19

Class 4d property, tier structure, Minn. Laws 2013 c 143 art 4 s 45

Homeowner property tax refund claims, Minn. Laws 2013 c 143 art 1 s 5

Iron Range fiscal disparities program, Minn. Laws 2013 c 143 art 11 s 9

Tax incidence report, federal tax elements, Minn. Laws 2013 c 3 s 2

Tobacco tax collection system, Minn. Laws 2013 c 143 art 5 s 27

Reports given

Agricultural property tax programs, land values, Minn. Laws 2011 c 13 s 7

Estate taxes, Minn. Laws 2011 1Sp c 7 art 1 s 10

Levied and redeemed property refund account, Minn. Laws 2011 c 112 art 5 s 6

Tax analytics and business intelligence tools, Minn. Laws 2011 1Sp c 10 art 1 s 39

Tax incidence report, Minn. Laws 2011 1Sp c 7 art 10 s 1, 4

Tobacco bonds, Minn. Laws 2011 1Sp c 7 art 11 s 3

Reports given

State aids to local governments, report date delayed, Minn. Laws 2010 c 215 art 13 s 9

Tax expenditures, process for periodic review, Minn. Laws 2010 c 389 art 10 s 5, 10

Revenue recapture, see REVENUE RECAPTURE

Rulemaking authority, sales taxes, florists and aircraft, repeals, Minn. Laws 2014 c 308 art 11 s 8

Rulemaking authority, withholding (taxes), revisor's correction, Minn. Laws 2018 c 182 art 1 s 77

Rulemaking, gambling organization audits, repeals, Minn. Laws 2010 c 191 s 14

Rules repealed, Minn. Laws 2008 c 366 art 12 s 8

Sales and use taxes

Agents, tax collection and refunds, Minn. Laws 2017 1Sp c 1 art 21 s 7

Revenues, depositing, Minn. Laws 2017 1Sp c 1 art 3 s 37, 2017 1Sp c 3 art 3 s 110

Service of process by, generally, service by mail, records, Minn. Laws 2017 1Sp c 1 art 16 s 10

Small cities assistance account, administration, Minn. Laws 2021 1Sp c 5 art 4 s 25

Small cities assistance account, administration, Minn. Laws 2019 1Sp c 6 art 17 s 1

State aid to local governments

Calculation and payment, Minn. Laws 2021 1Sp c 14 art 7 s 1

Homeless prevention aid, Minn. Laws 2021 1Sp c 14 art 7 s 3

State aid to local governments

Minnesota aid to police premium report, filing, Minn. Laws 2019 1Sp c 6 art 21 s 1

Minnesota fire premium report, filing, Minn. Laws 2019 1Sp c 6 art 21 s 1

Police state aid

Apportionment, Minn. Laws 2019 1Sp c 6 art 20 s 3, 4

Qualifications, Minn. Laws 2019 1Sp c 6 art 20 s 2

State aid to local governments

Disparity reduction aid, Minn. Laws 2017 1Sp c 1 art 2 s 17

Lewis and Clark Regional Water System project, repealed, Minn. Laws 2017 1Sp c 1 art 4 s 33

Local government aid

Calculation and payment, Minn. Laws 2017 1Sp c 1 art 4 s 14

Unauthorized diversion programs, penalties, Minn. Laws 2017 1Sp c 1 art 4 s 18

Riparian protection aid, Minn. Laws 2017 c 93 art 2 s 146, 2017 1Sp c 1 art 4 s 24

Subpoenas, tax audits, notice exceptions for criminal investigations, Minn. Laws 2011 c 112 art 5 s 4

Tax analytics and business intelligence tools, Minn. Laws 2011 1Sp c 10 art 1 s 14, 39

Tax clearance certificates, hearings, Minn. Laws 2014 c 308 art 8 s 3, 4

Tax Expenditure Review Commission, duties, Minn. Laws 2021 1Sp c 14 art 11 s 4

Tax Increment Financing Investment and Finance Division

Services to, Minn. Laws 2007 c 148 art 2 s 68

Tax lists, abstracts, repealed, Minn. Laws 2019 1Sp c 6 art 18 s 19

Tax notices, assessments, Minn. Laws 2017 1Sp c 1 art 16 s 6

Tax notices, delinquent taxes, liquor posting, COVID-19, Minn. Laws 2020 c 74 art 1 s 20

Tax notices

Solar energy production tax, Minn. Laws 2021 1Sp c 14 art 13 s 5

Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Laws 2021 1Sp c 14 art 15 s 2

Tax preparers

Cease and desist orders, enforcement, Minn. Laws 2017 1Sp c 1 art 22 s 18

Complaints about, data sharing, Minn. Laws 2017 1Sp c 1 art 22 s 5-7

Duties and powers, Minn. Laws 2017 1Sp c 1 art 22 s 10

Preparers subject to penalties, publication of names, Minn. Laws 2017 1Sp c 1 art 22 s 11-14

Taxes, see TAXES

Taxpayer assistance, Minn. Laws 2021 1Sp c 12 art 1 s 14, 2021 1Sp c 12 art 2 s 18

Utilities, personal property taxes, revisor's correction, Minn. Laws 2018 c 182 art 1 s 71

Utilities, personal property taxes, Minn. Laws 2017 1Sp c 1 art 15 s 22, 23

Utility and pipeline valuation process, review, Minn. Laws 2021 1Sp c 14 art 6 s 20

Video display devices, recycling, Minn. Laws 2007 c 48 s

Volunteer firefighter relief associations

Supplemental benefits, state reimbursement, Minn. Laws 2008 c 154 art 15 s 8