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2004 Minnesota Statutes Index (topics)

REVENUE DEPARTMENT

Abatement

Taxes, Minn. Statutes 2004 270.274, 2004 289A.60

Withholding (taxes), partnerships, Minn. Statutes 2004 290.92

Access to data

Cigarette and tobacco products taxes, audits and examinations, Minn. Statutes 2004 297F.15

Commercial motor vehicle inspection reports, Minn. Statutes 2004 169.782

Cooperative secondary facilities districts, debt limits, Minn. Statutes 2004 123A.443

Criminal justice information system, Minn. Statutes 2004 270.062

Debt collections, Minn. Statutes 2004 16D.06

Homestead applications, Minn. Statutes 2004 273.124

Human services, Minn. Statutes 2004 13.46

Liquor taxes, audits and examinations, Minn. Statutes 2004 297G.14

Motor fuel taxes, Minn. Statutes 2004 296A.20

Patient billing or financial information, health care gross revenues taxes, Minn. Statutes 2004 295.57

Petroleum products dealers and distributors, records, Minn. Statutes 2004 296A.19

School districts, debt limits, Minn. Statutes 2004 126C.69

Special motor fuels bulk purchasers and dealers, records, Minn. Statutes 2004 296A.19

State agency records, vendors, tax identification information, Minn. Statutes 2004 270.66

Tax administration purposes, Minn. Statutes 2004 270B.12, 2004 270B.13, 2004 272.115, 2004 289A.36

Unemployment insurance, Minn. Statutes 2004 268.19

Workers' compensation reports, Minn. Statutes 2004 176.231

Accounting and bookkeeping

Tax liens, recording fees, Minn. Statutes 2004 270.69

Acknowledgments, corporations

Business activities reports or tax returns filed, Minn. Statutes 2004 290.371

Administration

Excess police state-aid holding account, Minn. Statutes 2004 69.021

Liquor taxes, Minn. Statutes 2004 297G.02

Local sales taxes, Minn. Statutes 2004 270.059

Marijuana and controlled substances taxes, Minn. Statutes 2004 297D.02

Motor fuel taxes, Minn. Statutes 2004 296A.02

Motor vehicle sales taxes, Minn. Statutes 2004 297B.11

Tax laws, agreements, Minn. Statutes 2004 270.06

Administrative services, licensing boards, Minn. Statutes 2004 214.04

Advertising, tax judgment sales, Minn. Statutes 2004 270.701

Affirmations, administering

Airline companies, Minn. Statutes 2004 270.073

Cigarette and tobacco products taxes, audits and examinations, Minn. Statutes 2004 297F.15

Examiners, Minn. Statutes 2004 270.073

Gambling, taxpayer investigations, Minn. Statutes 2004 297E.08

Generally, Minn. Statutes 2004 270.06

Insurance taxes, subpoenas, Minn. Statutes 2004 297I.55

Liquor taxes, audits and examinations, Minn. Statutes 2004 297G.14

Marijuana and controlled substances taxes, investigations, Minn. Statutes 2004 297D.14

Motor fuel taxes, audits and examinations, Minn. Statutes 2004 296A.20

Railroad companies, Minn. Statutes 2004 270.83

Tax administration and compliance, Minn. Statutes 2004 289A.36

Tax Court appeals, exception, Minn. Statutes 2004 270.0601

Agents, see Examiners under this topic

Agreements by

Aircraft, sales and use taxes, collection by Transportation Department, Minn. Statutes 2004 297A.82

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.17, 2004 297F.22

Contracts, see same under this topic

Criminal justice information system, access, Minn. Statutes 2004 270.062

Death taxes, payment, Minn. Statutes 2004 291.43, 2004 291.45

Estate tax arbitration boards, compensation and salaries, Minn. Statutes 2004 291.44

Flight property taxes, reciprocity, Minn. Statutes 2004 270.079

Gambling taxes, tax liability, Minn. Statutes 2004 297E.15

Income and franchise taxes, reciprocity agreements, Minn. Statutes 2004 290.081

Insurance taxes, appeals, settlement, Minn. Statutes 2004 297I.95

Levies by IRS against state tax refunds, Minn. Statutes 2004 270.052

Liquor taxes, determination of tax liability, Minn. Statutes 2004 297G.21

Motor fuel taxes, tax liability, Minn. Statutes 2004 296A.25

Motor vehicle sales taxes, common carriers registered as retailers, Minn. Statutes 2004 297A.90

Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2004 270.67

Sales and use taxes, uniform administration, Minn. Statutes 2004 297A.995

State agency fees, collection from Indian tribes, Minn. Statutes 2004 270.60

Streamlined sales tax agreement, see under SALES AND USE TAXES

Tax extension agreements, Minn. Statutes 2004 270.67, 2004 289A.42, 2004 297F.17

Tax laws, administration, Minn. Statutes 2004 270.06

Tax liability agreements, Minn. Statutes 2004 270.67, 2004 287.39, 2004 289A.65, 2004 297E.15

Tax refunds, Minn. Statutes 2004 270.60, 2004 289A.42

Tax return data, information exchange, Minn. Statutes 2004 270.06, 2004 270B.12

Tax revenue-sharing, Indian tribes, Minn. Statutes 2004 270.60

Withholding (taxes), authority, Minn. Statutes 2004 290.92

Agricultural and economic development account

Duties, Minn. Statutes 2004 41A.06

Analysis by

Bills (legislative), incidence impact analyses, Minn. Statutes 2004 270.0682

Appeal and equalization boards, see APPEAL AND EQUALIZATION BOARDS

Appeals to

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.22

Deed taxes, Minn. Statutes 2004 287.39

Determination, supersedes order appealed from, binding, Minn. Statutes 2004 271.12

Dismissal, modification or rescission of orders, Minn. Statutes 2004 271.06

Exclusive remedy, Minn. Statutes 2004 271.09

Fire or police state aid, apportionment, Minn. Statutes 2004 69.021

Gambling taxes, Minn. Statutes 2004 297E.15

Generally, Minn. Statutes 2004 270.07

Insurance taxes, Minn. Statutes 2004 297I.60, 2004 297I.95

Liquor taxes, Minn. Statutes 2004 297G.21

Local government aid, errors, objections, Minn. Statutes 2004 477A.014

Mortgage registry taxes, Minn. Statutes 2004 287.39

Motor fuel taxes, Minn. Statutes 2004 296A.25

Procedures, Minn. Statutes 2004 270.0603

Property taxes, excess levies, Minn. Statutes 2004 275.065

Restrictions, Minn. Statutes 2004 270.07

School districts, market value determinations, Minn. Statutes 2004 127A.48

Sustainable forest incentive program, Minn. Statutes 2004 290C.04, 2004 290C.05, 2004 290C.11

Tax assessments, Minn. Statutes 2004 270.11, 2004 274.13

Tax Court, see Appeals to under TAX COURT

Tax liens, erroneous liens, Minn. Statutes 2004 270.69

Tax penalties, abatement, Minn. Statutes 2004 270.07, 2004 270.102

Taxpayers, Minn. Statutes 2004 270.0603, 2004 289A.65

Utility property, exemption, valuation, classification, or tax, Minn. Statutes 2004 273.372

Appearance before

Taxpayers' rights advocates, rulemaking, Minn. Statutes 2004 270.06

Application of law

Examiners, Minn. Statutes 2004 270.06

Revenue notices, Minn. Statutes 2004 270.0604

Tax Court appeals, powers and duties, exception, Minn. Statutes 2004 270.0601

Taxpayer interviews, procedures, Minn. Statutes 2004 270.272

Applications to

Continuous wage levies, reduction or release, Minn. Statutes 2004 16D.08

Licenses, Minn. Statutes 2004 296A.03 to 2004 296A.05

Local relief associations, amortization state aid, Minn. Statutes 2004 423A.02

Power plants, market value, sliding scale exclusion, Minn. Statutes 2004 272.0211

Sales and use tax permits, Minn. Statutes 2004 297A.83

Sales and use taxes, refunds, Minn. Statutes 2004 297A.75

Senior citizens' property tax deferral program, Minn. Statutes 2004 290B.04

Tax-forfeited land sales, Minn. Statutes 2004 282.33, 2004 283.04, 2004 283.10

Withholding (taxes), third-party bulk filers, registration, Minn. Statutes 2004 290.92

Appointments by

Administrative auditor, tax relief area revenue distribution, Minn. Statutes 2004 276A.02

Assessors, Minn. Statutes 2004 270.11, 2004 270.16, 2004 475.68

Assessors Board, Minn. Statutes 2004 270.41

Cigarette and tobacco product taxes, administrators, Minn. Statutes 2004 297F.02

Deputy commissioner, Minn. Statutes 2004 270.02

Division directors, Minn. Statutes 2004 270.02

Examiners, Minn. Statutes 2004 270.06, 2004 270.073, 2004 270.83

Generally, Minn. Statutes 2004 270.02

Secretary, Minn. Statutes 2004 270.02

Tax arbitration boards, Minn. Statutes 2004 290.081, 2004 291.44

Appraisals by, taxes

Levies for collection or payment, perishable goods, Minn. Statutes 2004 270.702

Appraisers

Real estate appraisal law, exemption, Minn. Statutes 2004 82B.035

Senior appraisers, Minn. Statutes 2004 270.485

Appropriations to

Amortization state aid, local relief associations, Minn. Statutes 2004 69.021, 2004 423A.02

Cigarette and tobacco products taxes, administrative expenses, Minn. Statutes 2004 297F.02

Cigarette tax stamps, Minn. Statutes 2004 297F.08

Debt collection costs, refunds, Minn. Statutes 2004 16D.11

Delinquent taxes, collection costs, Minn. Statutes 2004 270.063

Disparity reduction aid, Minn. Statutes 2004 273.1398

Enterprise zones, funding for tax credits, Minn. Statutes 2004 469.169, 2004 469.171, 2004 469.1734, 2004 469.1735

Fire or police state aid, Minn. Statutes 2004 69.031

Flood loss aid, Minn. Statutes 2004 273.1383, 2004 273.1386

Gambling tax refunds and credits, Minn. Statutes 2004 297E.02

Health care access fund, insurance tax revenues, Minn. Statutes 2004 297I.05

Health care gross revenues taxes, refunds, Minn. Statutes 2004 295.58

Income and franchise tax refunds, Minn. Statutes 2004 290.0671, 2004 290.0674

Insurance taxes, refunds, Minn. Statutes 2004 297I.60

Job opportunity building zones, credits exceeding income tax liability, Minn. Statutes 2004 469.318

Levied and redeemed property refund account, Minn. Statutes 2004 270.71

Liquor taxes, Minn. Statutes 2004 297G.02, 2004 297G.12

Local government aid, Minn. Statutes 2004 477A.03, 2004 477A.08

Local sales taxes, assessment, Minn. Statutes 2004 270.058

Market value homestead credits, Minn. Statutes 2004 273.1384

Minnesota conservation fund, Minn. Statutes 2004 40A.151

Motor fuels taxes, enforcement of law, Minn. Statutes 2004 296A.23

Motor vehicle sales taxes, refunds, Minn. Statutes 2004 297B.031

Political contribution refunds, Minn. Statutes 2004 290.06

Property tax refunds, Minn. Statutes 2004 270.07, 2004 290A.23, 2004 290A.25

Property tax relief, Minn. Statutes 2004 273.123, 2004 273.1391

Property valuation notices, costs, Minn. Statutes 2004 273.121

Public Employees Retirement Association employer contribution rate increase, Minn. Statutes 2004 273.1385

Revenue recapture, administration, Minn. Statutes 2004 270A.07

Sales and use tax refunds, Minn. Statutes 2004 297A.75

Senior citizens' property tax deferral program, Minn. Statutes 2004 290B.09

Services and recovery special revenue fund, Minn. Statutes 2004 270.059

State agency fees collected from Indian tribes, Minn. Statutes 2004 270.60

Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2004 290C.08

Taconite state aid, Minn. Statutes 2004 298.285

Tax liens, recording fees, Minn. Statutes 2004 270.69

Tax payments using financial transaction cards, fees, Minn. Statutes 2004 270.74

Tax rebate, funds for, Minn. Statutes 2004 16A.1522

Tax refunds, Minn. Statutes 2004 270.60, 2004 289A.50

Tax revenues, counties with Indian gaming casinos, revenue-sharing, Minn. Statutes 2004 270.60

Unpaid taxes, acquisition of seized property, Minn. Statutes 2004 270.71

Volunteer firefighter relief associations, supplemental benefits, reimbursement, Minn. Statutes 2004 424A.10

Wetlands property tax exemption, reimbursement to counties, Minn. Statutes 2004 275.295

Approvals by

Agglomerating facilities, Minn. Statutes 2004 298.392

Appeal and equalization boards, meeting extensions, Minn. Statutes 2004 274.01

Appeals and equalization training, Minn. Statutes 2004 274.014

Assessors, Minn. Statutes 2004 270.485, 2004 270.494, 2004 273.061, 2004 273.075

Cigarette tax stamping machines, Minn. Statutes 2004 297F.08

Enterprise zones, Minn. Statutes 2004 469.170, 2004 469.171

Examiners, compensation and salaries, Minn. Statutes 2004 270.06

Income and franchise taxes, Minn. Statutes 2004 290.07, 2004 290.095

Motor fuel taxes, refund claims, Minn. Statutes 2004 296A.16, 2004 296A.17

Petroleum products distributors, surety bonds, Minn. Statutes 2004 296A.03

Property taxes

Counties, reduction or abatement, Minn. Statutes 2004 375.192

Excess levies, Minn. Statutes 2004 275.065

Reduction or abatement, generally, Minn. Statutes 2004 270.07, 2004 270.24

Refunds, Minn. Statutes 2004 270.24

Public campground leasing rules, Minn. Statutes 2004 92.46

Sales and use taxes, taxpayers, sureties, Minn. Statutes 2004 297A.92

Senior citizens' property tax deferral program, applications, Minn. Statutes 2004 290B.04

Sustainable forest incentive program, enrollment, Minn. Statutes 2004 290C.04

Tax assessments, reduction, Minn. Statutes 2004 274.09

Tax classification, iron-bearing formations, Minn. Statutes 2004 273.16

Tax increment financing districts, Minn. Statutes 2004 469.1794

Tax-forfeited land sales, Minn. Statutes 2004 282.221, 2004 283.02, 2004 283.04

Travel expenses, Minn. Statutes 2004 270.04

Withholding (taxes), Minn. Statutes 2004 290.92, 2004 290.923

Assessment/sales ratio studies

Equalization boards, use, Minn. Statutes 2004 270.12

Equalized market values, Minn. Statutes 2004 477A.011

Evidence, Minn. Statutes 2004 271.06, 2004 271.21, 2004 278.05

Local government aid, Minn. Statutes 2004 477A.011

Market values, net tax capacities, determination, Minn. Statutes 2004 273.11

Methodology, Minn. Statutes 2004 270.12

Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2004 473F.02

Property taxes, Minn. Statutes 2004 278.05

Residential property, separation by market value categories, Minn. Statutes 2004 270.12

Sales prices, discounting for financing terms, Minn. Statutes 2004 270.12

School districts, adjusted net tax capacity, Minn. Statutes 2004 127A.48

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01

Assessments, duties, see Tax assessments under this topic

Assessors, see ASSESSORS

Assistance by, income and franchise taxes

Working family credit, calculation, Minn. Statutes 2004 290.0671

Attorney general, counsel for

Tax Court appeals, Minn. Statutes 2004 271.06

Auctions

Motor vehicles, sales and use taxes, nonpayment, Minn. Statutes 2004 297A.91

Sales and use taxes, security, Minn. Statutes 2004 297A.92

Tangible personal property, sales and use taxes, nonpayment, Minn. Statutes 2004 297A.91

Audits and examinations

Airline companies, flight property records and tax returns, Minn. Statutes 2004 270.073

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.15

Deed taxes, Minn. Statutes 2004 287.37

Entertainment taxes, Minn. Statutes 2004 290.9201

Examiners, duties, Minn. Statutes 2004 270.06

Gross earnings taxes, liabilities, Minn. Statutes 2004 270.084

Insurance taxes, Minn. Statutes 2004 297I.45, 2004 297I.55

Liquor taxes, Minn. Statutes 2004 297G.14

Marijuana and controlled substances taxes, Minn. Statutes 2004 297D.14

Mortgage registry taxes, Minn. Statutes 2004 287.37

Motor fuel taxes, Minn. Statutes 2004 296A.20

Office expenses, Minn. Statutes 2004 270.04

Petroleum products, records, Minn. Statutes 2004 296A.19

Railroad companies, operating property, valuation, Minn. Statutes 2004 270.83

Special motor fuel, records, Minn. Statutes 2004 296A.19

Tax administration and compliance, Minn. Statutes 2004 289A.36

Tax returns, Minn. Statutes 2004 289A.35

Taxpayer interviews, Minn. Statutes 2004 270.272

Taxpayers' rights, Minn. Statutes 2004 270.0603

Third-party bulk filers, withholding (taxes), Minn. Statutes 2004 290.92

Transfer of duties from public examiner's office, Minn. Statutes 2004 270.084

Authorization by

Cigarette distributors, destruction or disposal of records, Minn. Statutes 2004 297F.13

Sales and use taxes, filing and payment, Minn. Statutes 2004 289A.18

Tobacco products distributors, destruction or disposal of records, Minn. Statutes 2004 297F.13

Budget

Operating budget, payments from, Minn. Statutes 2004 270.691

Tax expenditure budget, Minn. Statutes 2004 270.067

Bulletins, tax information, Minn. Statutes 2004 14.03, 2004 270.0605, 2004 273.11

Burden of proof

Frivolous tax returns, Minn. Statutes 2004 289A.60

Taxes, jeopardy assessments and collections, Minn. Statutes 2004 270.274

Certificates and certification

Aircraft, sales and use tax payments or exemptions, Minn. Statutes 2004 360.595

Books, files, and records, Minn. Statutes 2004 270.022

Delinquent taxes, Minn. Statutes 2004 270.66, 2004 270.691

Disparity reduction aid, Minn. Statutes 2004 273.1398

Fire insurance premiums, taxes, Minn. Statutes 2004 69.33

Fire or police state aid, qualifying entities and amounts, Minn. Statutes 2004 69.021

General education referendum levy, Minn. Statutes 2004 126C.17

Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2004 298.405

Liquor license applicants, unpaid state or local taxes or assessments, liability, Minn. Statutes 2004 270B.07

Liquor taxes, nonpayment, suspension or revocation of license, Minn. Statutes 2004 297G.18

Metropolitan area municipalities, fiscal capacities, population, Minn. Statutes 2004 473F.07

Metropolitan Council transit taxes, levy limits, Minn. Statutes 2004 473.446

Mineral taxes, school district distributions, Minn. Statutes 2004 126C.48

Net tax capacity, school districts, Minn. Statutes 2004 475.53

Notice of appeal, return, pleadings, Minn. Statutes 2004 271.06

Personal property taxes, Minn. Statutes 2004 273.33, 2004 273.37

Police state aid to state departments, Minn. Statutes 2004 69.031

Power plants, market value, sliding scale exclusion, Minn. Statutes 2004 272.0211

Property taxes, Minn. Statutes 2004 273.1392, 2004 473.167, 2004 473.249, 2004 473.252

Property valuation notices, costs, Minn. Statutes 2004 273.121

Railroads, Minn. Statutes 2004 270.87, 2004 272.20

Real property owners, disability status, Minn. Statutes 2004 273.13

Sales and use taxes, purchasers, direct payment, Minn. Statutes 2004 297A.89

Senior citizens' property tax deferral program, Minn. Statutes 2004 290B.05

State aid, estimates or actual amounts, Minn. Statutes 2004 276.04

State elections campaign fund, Minn. Statutes 2004 10A.31, 2004 10A.321

State general tax, levy rate, Minn. Statutes 2004 275.025

Sustainable forest incentive program, continued enrollment, Minn. Statutes 2004 290C.05

Taconite and iron sulfides taxes, Minn. Statutes 2004 126C.48, 2004 298.28

Taconite municipal aid, distribution, Minn. Statutes 2004 298.282

Tax assessors, Minn. Statutes 2004 273.0755

Tax certificates, Minn. Statutes 2004 293.06

Tax clearance certificates, see TAX CLEARANCE CERTIFICATES

Tax judgment sales, Minn. Statutes 2004 270.704

Tax liens, release, Minn. Statutes 2004 270.69

Tax refunds, interest, Minn. Statutes 2004 271.12

Tax relief area revenue distribution, Minn. Statutes 2004 276A.05

Tax-forfeited land sales, Minn. Statutes 2004 282.09, 2004 282.36

Unmarked motor vehicles, use for official business, Minn. Statutes 2004 168.012

Withholding (taxes), state contractors, Minn. Statutes 2004 290.97

Certified copies

Foreign corporations, tax noncompliance orders, Minn. Statutes 2004 270.721

Foreign limited liability companies, tax noncompliance orders, Minn. Statutes 2004 270.721

Foreign limited liability partnerships, tax noncompliance orders, Minn. Statutes 2004 270.721

Gross tax capacity records, proceedings to change, Minn. Statutes 2004 270.13

Income and franchise tax returns, Minn. Statutes 2004 290.91

Property tax refund returns, Minn. Statutes 2004 290.91

Certifying to

Agricultural resource projects, loan guaranties, conditional commitments, Minn. Statutes 2004 297A.94

Budgets, taxing authorities, notice and hearings, compliance, Minn. Statutes 2004 275.065

Conservation tax credit, lost revenues, Minn. Statutes 2004 273.119

County-administered natural resources lands, acreage and appraised value, Minn. Statutes 2004 477A.12

Disparity reduction credit, costs, Minn. Statutes 2004 273.1398

Distilled spirits, physical inventories, Minn. Statutes 2004 297G.14

District court costs, assumption by Supreme Court, Minn. Statutes 2004 273.1398

Fire or police state aid, Minn. Statutes 2004 69.011

Flight property, ad valorem taxes, federal law, validity, Minn. Statutes 2004 270.078

Flood net tax capacity loss, Minn. Statutes 2004 273.1383

Iron Range municipalities, Minn. Statutes 2004 276A.09

Local government aid, Minn. Statutes 2004 275.08, 2004 477A.0124

Market value homestead credits, Minn. Statutes 2004 273.1384

Metropolitan area municipalities, Minn. Statutes 2004 473F.13

Minnesota aid to police premium report, Minn. Statutes 2004 69.021

Minnesota firetown premium report, Minn. Statutes 2004 69.021

Police state aid, allocations to state department funds and accounts, Minn. Statutes 2004 69.031

Power plants, efficiency, Minn. Statutes 2004 272.0211

Property tax relief, taconite and iron ore areas, Minn. Statutes 2004 273.135, 2004 273.1391

Property taxes

Hardship acquisition and relocation, Minn. Statutes 2004 473.167

Highway right-of-way acquisition loan fund, Minn. Statutes 2004 473.167

Metropolitan Council, generally, Minn. Statutes 2004 473.249

Metropolitan Mosquito Control Commission, tax levies, Minn. Statutes 2004 473.711

Regional library systems, levy allocations, Minn. Statutes 2004 134.342

Reimbursement by state for damages caused by natural disasters or emergencies, Minn. Statutes 2004 273.123

Tax base revitalization account, funds for, Minn. Statutes 2004 473.252

Taxing authorities, notice and hearings, compliance, Minn. Statutes 2004 275.065

Real estate tax judgment sales redemption, Minn. Statutes 2004 281.274

Revenue recapture, notice of claim, Minn. Statutes 2004 270A.04, 2004 270A.07

Senior citizens' property tax deferral program, deferral amounts, Minn. Statutes 2004 290B.05

Source-separated compostable waste management services, solid waste management tax exemption, Minn. Statutes 2004 297H.06

State airports fund appropriation, airflight property tax portion, Minn. Statutes 2004 270.075

Taconite municipal aid, qualifying municipalities, consolidation, Minn. Statutes 2004 298.283

Tax rebate, budget amount available for, Minn. Statutes 2004 16A.1522

Tax-forfeited lands, Minn. Statutes 2004 282.01, 2004 282.301

Transportation projects, replacement wetlands acquired from private owners, Minn. Statutes 2004 477A.12

Wetlands property tax exemption, lost revenue, Minn. Statutes 2004 275.295

Wine, physical inventories, Minn. Statutes 2004 297G.14

Claims against

Nonconsensual common law liens, Minn. Statutes 2004 270.278

Claims by

Gambling taxes, distributor bonds or securities, Minn. Statutes 2004 297E.17

Commissioner's orders

Ad valorem taxes, correction of errors, Minn. Statutes 2004 270.07

Agglomerating facilities taxes, revenue apportionment, Minn. Statutes 2004 298.396

Agglomerating facilities, approval, Minn. Statutes 2004 298.392

Appeals to, see same under this topic

Approval by attorney general, Minn. Statutes 2004 270.10

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.16, 2004 297F.22

Commercial-industrial property, metropolitan area, valuation, reassessments, Minn. Statutes 2004 473F.10

Copies, orders appealed from, return, Minn. Statutes 2004 271.06

Deed taxes, assessments, Minn. Statutes 2004 287.39

Delegation of duties, Minn. Statutes 2004 270.02

Delinquent property taxes, cancellation of judgments, Minn. Statutes 2004 279.34

Effective date, Minn. Statutes 2004 271.12

Filing, Minn. Statutes 2004 270.10

Filing officers, authorization, Minn. Statutes 2004 270.022

Fire, lightning, and sprinkler leakage insurance, insurance tax surcharges, Minn. Statutes 2004 297I.10

Foreign corporations, tax noncompliance, Minn. Statutes 2004 270.721

Foreign limited liability companies, tax noncompliance, Minn. Statutes 2004 270.721

Foreign limited liability partnerships, tax noncompliance, Minn. Statutes 2004 270.721

Gambling taxes, Minn. Statutes 2004 297E.031, 2004 297E.09, 2004 297E.15

Gross earnings taxes, abatement or reduction, Minn. Statutes 2004 270.07

Income taxes, educational institutions, Minn. Statutes 2004 293.10

Injunctions, Minn. Statutes 2004 271.12

Insurance taxes, Minn. Statutes 2004 297I.10, 2004 297I.50, 2004 297I.95

Liquor taxes, Minn. Statutes 2004 297G.15, 2004 297G.21

Modification or rescission, dismissal of appeals, Minn. Statutes 2004 271.06

Mortgage registry taxes, assessments, Minn. Statutes 2004 287.39

Motor fuel taxes, Minn. Statutes 2004 296A.201, 2004 296A.25

Personal property taxes, assessment or equalization, Minn. Statutes 2004 270.22, 2004 270.24

Pollution control or abatement equipment or devices, tax exemption, Minn. Statutes 2004 272.02

Prima facie valid, Minn. Statutes 2004 271.06

Property taxes, Minn. Statutes 2004 270.07, 2004 270.22 to 2004 270.24

Railroad operating property, apportionment and equalization of value, Minn. Statutes 2004 270.88

Semitaconite taxes, revenue allocation and apportionment, Minn. Statutes 2004 298.39

Senior citizen's property tax deferral program violations, penalties, Minn. Statutes 2004 290B.04

Signatures, Minn. Statutes 2004 270.10

State aid reduction, failure of counties to reimburse special assessors' salaries, Minn. Statutes 2004 270.18

Supreme Court decision in lieu of, Minn. Statutes 2004 271.09

Taconite and iron sulfides taxes, Minn. Statutes 2004 298.28

Tax assessments, see same under this topic

Tax Court decision in lieu of, Minn. Statutes 2004 271.09

Tax increment financing, Minn. Statutes 2004 469.1761

Tax refunds, Minn. Statutes 2004 270.07, 2004 271.12, 2004 289A.37

Tax relief area revenue distribution, property reassessments, Minn. Statutes 2004 276A.08

Tax-forfeited land sales, Minn. Statutes 2004 282.01, 2004 282.13

Taxes

Abatement or reduction, Minn. Statutes 2004 270.07

Additional taxes, minimum standards, Minn. Statutes 2004 270.07

Assessments, see Tax assessments under this topic

Generally, Minn. Statutes 2004 270.10

Interest, abatement, reduction, or refund, Minn. Statutes 2004 270.07

Levies, liability assessments, Minn. Statutes 2004 270.7002

Liability, payment, interest, and penalties, Minn. Statutes 2004 270.101

Penalties, Minn. Statutes 2004 270.07

Successor liability in businesses, abatement, Minn. Statutes 2004 270.102

Taxpayers, Minn. Statutes 2004 270.273, 2004 289A.65

Writing, Minn. Statutes 2004 270.10

Commissioner

Appointment, Minn. Statutes 2004 15.06, 2004 270.02

Appointments by, see same under this topic

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2004 15A.082

Expense allowance, Minn. Statutes 2004 15A.081

Governor's recommendation, Minn. Statutes 2004 15A.0815

Increases or decreases, Minn. Statutes 2004 15A.0815

Salary range, Minn. Statutes 2004 15A.01, 2004 15A.0815, 2004 15A.13

Duties, generally, Minn. Statutes 2004 15.06

Memberships, productivity loan committee, Minn. Statutes 2004 16B.87

Orders, see Commissioner's orders under this topic

Qualifications, Minn. Statutes 2004 270.02

Retirement, Minn. Statutes 2004 352D.02, 2004 353.01

Signatures, Minn. Statutes 2004 8.30, 2004 270.02, 2004 270.10

Term, Minn. Statutes 2004 15.06

Complaints

Cigarettes, contraband or vehicles used in tax violations, Minn. Statutes 2004 297F.21

Gambling contraband, Minn. Statutes 2004 349.2125

Personal property or vehicles, confiscation for nonpayment of sales and use taxes, Minn. Statutes 2004 297A.91

Property taxes, assessment violations, Minn. Statutes 2004 270.11

Taxpayer complaints, procedures, Minn. Statutes 2004 270.0603

Tobacco products, contraband or vehicles used in tax violations, Minn. Statutes 2004 297F.21

Vehicles or conveyances used in liquor tax violations, Minn. Statutes 2004 297G.20

Computer software

Tax administration software, independent contractors, access to tax return data, Minn. Statutes 2004 270B.13

Computer systems

Tax collection systems, local taxes, costs, payment, Minn. Statutes 2004 270.069

Confiscation by

Alcoholic beverages, Minn. Statutes 2004 297G.08, 2004 297G.20

Cigarettes, Minn. Statutes 2004 297F.07, 2004 297F.21

Gambling contraband, Minn. Statutes 2004 297E.16, 2004 349.2125

Gasoline, contraband or vehicles for transporting, Minn. Statutes 2004 296A.24

Motor vehicles, Minn. Statutes 2004 270.06, 2004 297A.91

Personal property, Minn. Statutes 2004 297A.91

Special motor fuel, contraband or vehicles for transporting, Minn. Statutes 2004 296A.24

Tobacco products, Minn. Statutes 2004 297F.07, 2004 297F.21

Untaxed or unregistered gambling equipment, Minn. Statutes 2004 297E.13

Vehicles or conveyances used in liquor tax violations, Minn. Statutes 2004 297G.20

Conflicts of interest, alcoholic beverages

Manufacture, transportation, or sale, Minn. Statutes 2004 299A.02

Consent, see Approvals by under this topic

Consulting

Agricultural land valuation schedules, Minn. Statutes 2004 273.11

Agricultural processing facility zones, designation, Minn. Statutes 2004 469.314

Biotechnology and health sciences industry zones, Minn. Statutes 2004 469.334, 2004 469.340

Debt collection, Minn. Statutes 2004 16D.03, 2004 16D.04

Gambling organizations, license purpose, Minn. Statutes 2004 349.16

General education revenue, Minn. Statutes 2004 126C.17

Health care access fund, deficits, Minn. Statutes 2004 297I.05

Homestead application forms, Minn. Statutes 2004 273.124

Industrial wastes, conversion schedule, solid waste management taxes, Minn. Statutes 2004 297H.04

Iron ore bearing materials (other than taconite) taxes, qualifying materials, Minn. Statutes 2004 298.405

Job opportunity building zones, Minn. Statutes 2004 469.314, 2004 469.319

Mining data, use, Minn. Statutes 2004 298.48

Snowmobile purchaser's certificates, form, Minn. Statutes 2004 84.82

Solid waste management tax information, development and distribution, Minn. Statutes 2004 297H.12

Tax information microdata sample analysis models, Minn. Statutes 2004 270.0681

Taxation, Minn. Statutes 2004 270.06

Watercraft purchaser's certificate, Minn. Statutes 2004 86B.401

Contested cases

Cigarette and tobacco products taxes, appeals, exception, Minn. Statutes 2004 297F.22

Cigarette distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2004 297F.04

Debt collection procedures, Minn. Statutes 2004 16D.11, 2004 16D.16, 2004 16D.17

Deed taxes, exemption, Minn. Statutes 2004 287.39

Foreign corporations, tax noncompliance, Minn. Statutes 2004 270.721

Foreign limited liability companies, tax noncompliance, Minn. Statutes 2004 270.721

Foreign limited liability partnerships, tax noncompliance, Minn. Statutes 2004 270.721

Gambling taxes, distributors' permits, suspension or revocation, Minn. Statutes 2004 297E.031

Liquor taxes, appeals, exception, Minn. Statutes 2004 297G.21

Mortgage registry taxes, exemption, Minn. Statutes 2004 287.39

Petroleum products distributors, license revocation, Minn. Statutes 2004 296A.06

Professional licenses, revocation for delinquent taxes, Minn. Statutes 2004 270.72

Revenue recapture, Minn. Statutes 2004 270A.07 to 2004 270A.09

Sales and use tax permits, revocation, Minn. Statutes 2004 297A.86

School district market values, Minn. Statutes 2004 127A.48

Special motor fuel bulk purchasers or dealers, license revocation, Minn. Statutes 2004 296A.06

State aid, reductions, political subdivision debts, Minn. Statutes 2004 270.66

Tax clearance certificates

Chiropractors, Minn. Statutes 2004 148.10

Dental auxiliaries, Minn. Statutes 2004 150A.08

Dentists, Minn. Statutes 2004 150A.08

Insurance producers, Minn. Statutes 2004 60K.44

Marriage and family therapists, Minn. Statutes 2004 148B.06

Mental health workers, Minn. Statutes 2004 148B.06

Osteopaths, Minn. Statutes 2004 147.091

Physicians and surgeons, Minn. Statutes 2004 147.091

Social workers, Minn. Statutes 2004 148B.06

Tax preparation services, violations, Minn. Statutes 2004 270.30

Third-party bulk filers, suspension or revocation of registration, Minn. Statutes 2004 290.92

Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2004 297F.04

Contracts

Child support arrearage collection projects, Minn. Statutes 2004 256.9792

Debt collection for state, Minn. Statutes 2004 16D.04

Delinquent taxes, collection, Minn. Statutes 2004 270.063

Transfer from public examiner's office, Minn. Statutes 2004 270.084

Conveyances, tax-forfeited lands

Generally, Minn. Statutes 2004 282.01

Lands bordering lakes and streams, easements, Minn. Statutes 2004 282.37

Targeted neighborhoods, Minn. Statutes 2004 282.01

Cooperation

Comprehensive health insurance plans, self-insurance, Minn. Statutes 2004 62E.035

Industrial facilities, notice of closings, layoffs, or relocation, Minn. Statutes 2004 116L.976

Coordination

Sales and use taxes, state and local rates, Minn. Statutes 2004 297A.95

Copies to

Affidavits of residency, withholding (taxes), Minn. Statutes 2004 290.92

Amended federal tax returns, Minn. Statutes 2004 289A.38

Exemption certificates, withholding (taxes), Minn. Statutes 2004 290.92

Real estate certificates of value, Minn. Statutes 2004 272.115

Correspondence

Income and franchise tax returns, disposition, Minn. Statutes 2004 290.91

Costs and disbursements (courts)

Delinquent taxes, unauthorized collection, Minn. Statutes 2004 270.276

Tax liens, failure to release, Minn. Statutes 2004 270.275

Costs, payment, see Payments by under this topic

Created, Minn. Statutes 2004 270.01

Data collection

Costs, recovery, Minn. Statutes 2004 270.059

Examining and licensing boards, Minn. Statutes 2004 214.16

Health care providers, revenue data, Minn. Statutes 2004 62J.41

Qualifying counties, economically disadvantaged areas, Minn. Statutes 2004 16C.16

Data

Access to data, see same under this topic

Classification, retention, Minn. Statutes 2004 270B.02

Collection, see Data collection under this topic

Cost of providing, recovery, Minn. Statutes 2004 270.059

Debt collection data, classification, disclosure, Minn. Statutes 2004 16D.06

Deed taxes, classification, Minn. Statutes 2004 287.37

Defined, Minn. Statutes 2004 270B.01

Disclosure, see same under this topic

Discovery, Minn. Statutes 2004 270B.16

Information exchanges, see same under this topic

Mortgage registry taxes, classification, Minn. Statutes 2004 287.37

Sharing, see Information exchanges under this topic

Subpoenas, Minn. Statutes 2004 270B.16

Tax administration, Social Security numbers, classification, Minn. Statutes 2004 13.69

Taxes, criminal investigations, classification, disclosure, Minn. Statutes 2004 270B.02, 2004 270B.03

Debt Collection Act, generally, Minn. Statutes 2004 16D.01 to 2004 16D.17

Debt collection

Administrative appeals, Minn. Statutes 2004 16D.09

Application of law, Minn. Statutes 2004 16D.04

Attorney general, duties, Minn. Statutes 2004 16D.08

Case review, Minn. Statutes 2004 16D.09, 2004 16D.10

Child support, Minn. Statutes 2004 16D.05

Child support arrearage collections, conflict of laws, Minn. Statutes 2004 16D.04

Collection costs, Minn. Statutes 2004 16D.11, 2004 16D.12

Compromise of debts, Minn. Statutes 2004 16D.15

Contested cases, Minn. Statutes 2004 16D.11, 2004 16D.16, 2004 16D.17

Continuous wage levies, Minn. Statutes 2004 16D.08

Data, classification, disclosure, Minn. Statutes 2004 16D.06

Deductions from state payments, Minn. Statutes 2004 16D.16

Ely office, Minn. Statutes 2004 16D.045

Finance Department, duties, Minn. Statutes 2004 16D.03, 2004 16D.11

Guidelines, Minn. Statutes 2004 16D.03

Interest on debts, Minn. Statutes 2004 16D.13

Lawsuits, Minn. Statutes 2004 16D.14

Levies against property, Minn. Statutes 2004 16D.08

Licenses, withholding, Minn. Statutes 2004 16D.08

Liens, application to, Minn. Statutes 2004 16D.05

Minnesota collection enterprise, Minn. Statutes 2004 16D.02, 2004 16D.04, 2004 16D.045

Nontax debts, Minn. Statutes 2004 16D.09

Notice to debtors, Minn. Statutes 2004 16D.07

Offers-in-compromise or installment payments, Minn. Statutes 2004 16D.08

Payroll deductions, Minn. Statutes 2004 16D.16

Power to collect, Minn. Statutes 2004 16D.08

Priority of debts, Minn. Statutes 2004 16D.05

Private agencies

Access to data, Minn. Statutes 2004 16D.06

Bond and insurance regulations, Minn. Statutes 2004 16D.04

Contracts, Minn. Statutes 2004 16D.04

Payments to, fees, Minn. Statutes 2004 16A.72, 2004 16D.11, 2004 16D.12

Referral for collection, debts to state agencies, Minn. Statutes 2004 16D.04

Refunds, collection costs, Minn. Statutes 2004 16D.11

Reports about, Minn. Statutes 2004 16D.09

Services to state agencies, Minn. Statutes 2004 16D.04

Setoff, Minn. Statutes 2004 16D.08, 2004 16D.16

State employees, Minn. Statutes 2004 16D.16

Statutory penalties, enforcement, Minn. Statutes 2004 16D.17

Tax extension agreements, Minn. Statutes 2004 16D.08

Tax judgment sales, Minn. Statutes 2004 16D.08

Tax liens, Minn. Statutes 2004 16D.08

Uncollectible debts, Minn. Statutes 2004 16D.09

Waivers, collection costs, Minn. Statutes 2004 16D.11

Withholding from wages, Minn. Statutes 2004 16D.08

Written payment plans, Minn. Statutes 2004 16D.16

Deeds, tax-forfeited lands, Minn. Statutes 2004 282.01, 2004 282.33

Definitions

Debt Collection Act, Minn. Statutes 2004 16D.02

Estate taxes, Minn. Statutes 2004 291.41

Gambling contraband, Minn. Statutes 2004 297E.16

Revenue notices, Minn. Statutes 2004 270.0604

Tax assessments, Minn. Statutes 2004 270.65

Tax data, classification and disclosure, Minn. Statutes 2004 270B.01

Tax information bulletins, Minn. Statutes 2004 270.0605

Taxpayers' rights advocate, Minn. Statutes 2004 270.273

Delegation of duties

Debt collection, Minn. Statutes 2004 16D.04

Transportation Department, enforcement of law, motor carriers, Minn. Statutes 2004 221.221

Department of state, designation, Minn. Statutes 2004 15.01

Depositing with

Entertainment taxes, Minn. Statutes 2004 290.9201

Security, Minn. Statutes 2004 270.70, 2004 270.702, 2004 290.9705

Depositions, authority to take, Minn. Statutes 2004 270.06

Deputy commissioner, appointment, Minn. Statutes 2004 270.02

Determinations by

Agglomerating facilities taxes, Minn. Statutes 2004 298.395

Business tax deductions, denial, Minn. Statutes 2004 62A.29

Capitalization rate, sustainable forest incentive program, Minn. Statutes 2004 290C.02

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.22

Corporations, Minn. Statutes 2004 290.34

Deed taxes, appeals, Minn. Statutes 2004 287.39

Delinquent taxpayers, satisfaction of debt, Minn. Statutes 2004 270.66

Educational institutions, exempt property subject to income taxes, Minn. Statutes 2004 293.03

Estate taxes, federal tax changes not reported by taxpayers, Minn. Statutes 2004 289A.38

Fire or police state aid, qualified recipients, Minn. Statutes 2004 69.021

Flight property taxes, Minn. Statutes 2004 270.073, 2004 270.075

Flood loss aid, Minn. Statutes 2004 273.1383

Gross proceeds, metal and mineral product sales, Minn. Statutes 2004 298.016

Income and franchise taxes

Dependent care credit, inflation adjustments, Minn. Statutes 2004 290.067

Federal tax changes not reported by taxpayers, Minn. Statutes 2004 289A.38

Income exclusions, reciprocity, Minn. Statutes 2004 290.081

Tax brackets, inflation adjustments, Minn. Statutes 2004 290.06

Working family credit, earned income offset, Minn. Statutes 2004 290.0671

Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2004 298.405

Iron Range municipalities, net tax capacity, Minn. Statutes 2004 276A.01

Liquor taxes, assessments, Minn. Statutes 2004 297G.21

Local government aid, Minn. Statutes 2004 477A.014

Market value, see Valuation of property under this topic

Metropolitan area municipalities, Minn. Statutes 2004 473F.02

Metropolitan Council, transit taxes, levy limits, Minn. Statutes 2004 473.446

Metropolitan revenue distribution, ineligible municipalities, Minn. Statutes 2004 473F.02

Mortgage registry taxes, appeals, Minn. Statutes 2004 287.39

Net tax capacity, Minn. Statutes 2004 276A.01, 2004 475.53

Partnerships, withholding (taxes), Minn. Statutes 2004 290.92

Personal property, place of listing, Minn. Statutes 2004 273.48

Property owners claiming more than one homestead, classification, Minn. Statutes 2004 273.124

Property taxes, Minn. Statutes 2004 290A.03, 2004 290A.04, 2004 473.711

Public Employees Retirement Association employer contribution rate increase, offset, Minn. Statutes 2004 273.1385

Railroad property, type, Minn. Statutes 2004 270.81

S corporations, withholding (taxes), Minn. Statutes 2004 290.92

School districts, Minn. Statutes 2004 126C.65, 2004 126C.69, 2004 475.53

Senior citizens' property tax deferral program, deferrals by county, Minn. Statutes 2004 290B.09

Source-separated compostable waste management services, eligibility, solid waste management tax exemption, Minn. Statutes 2004 297H.06

State aid, Minn. Statutes 2004 270.66, 2004 273.136, 2004 273.1391

Taconite and iron sulfides taxes, Minn. Statutes 2004 298.24, 2004 298.27

Taconite municipal aid, distribution, Minn. Statutes 2004 298.282, 2004 298.283

Taconite state aid, Minn. Statutes 2004 298.285

Tax judgment sales, Minn. Statutes 2004 270.701, 2004 270.707

Tax relief area revenue distribution, Minn. Statutes 2004 276A.01

Taxes, Minn. Statutes 2004 270.274, 2004 270.707, 2004 289A.50

Taxpayers, administrative appeals, Minn. Statutes 2004 289A.65

Timberlands, average estimated market value calculation, Minn. Statutes 2004 290C.06

Valuation of property, see same under this topic

Wetlands property tax exemption, reimbursement to counties, Minn. Statutes 2004 275.295

Withholding (taxes), exemptions, verification, Minn. Statutes 2004 290.92

Disclosure

Class 1b homesteads, qualifying parcels, Minn. Statutes 2004 270B.12

Debt collection data, Minn. Statutes 2004 16D.06

Deferrals, senior citizens property tax deferral program, Minn. Statutes 2004 270B.12

Delinquent taxes, Minn. Statutes 2004 270B.07

Dry cleaner environmental response and reimbursement, data, Minn. Statutes 2004 115B.49, 2004 270B.14

Income and franchise taxes, Minn. Statutes 2004 290.081, 2004 290.611

Investigative data, Minn. Statutes 2004 270B.03

Marijuana and controlled substances taxes, Minn. Statutes 2004 297D.13

Revenue recapture, debtor information, Minn. Statutes 2004 270A.11

Sales tax permits, issuance, revocation, Minn. Statutes 2004 270B.08

Successor businesses, tax liability, Minn. Statutes 2004 270.102, 2004 270B.03

Tax data for purposes other than tax administration, Minn. Statutes 2004 270B.14

Tax data on state vendors, contractors, or subcontractors, Minn. Statutes 2004 270B.09

Tax liens, Minn. Statutes 2004 270B.085

Tax returns, see Disclosure under TAX RETURNS

Taxes, criminal violations, Minn. Statutes 2004 270.064

Taxpayers' rights, Minn. Statutes 2004 270.0603

Violations, Minn. Statutes 2004 297D.13

Writs of entry, contents, Minn. Statutes 2004 270B.085

Discovery, Minn. Statutes 2004 270B.16

Divisions

Directors, appointment, Minn. Statutes 2004 270.02

Property Tax Division, Minn. Statutes 2004 270.485

Research Division, Minn. Statutes 2004 270.0681

Duties and powers

Attorney general's opinions, effect, Minn. Statutes 2004 270.09

Generally, Minn. Statutes 2004 270.06

State Board of Equalization, see APPEAL AND EQUALIZATION BOARDS

Transfer to, see Transfer of duties and functions to under this topic

Electronic communications, tax liens, notices, Minn. Statutes 2004 270.69

Employees

Advice given, erroneous advice, appeal of tax penalties, Minn. Statutes 2004 270.07

Alcoholic beverage violations, discharge, Minn. Statutes 2004 299A.02

Appointment, Minn. Statutes 2004 270.06

Appraisers, Minn. Statutes 2004 82B.035, 2004 270.485

Cigarette and tobacco product taxes, administrators, Minn. Statutes 2004 297F.02

Compensation and salaries, Minn. Statutes 2004 270.06

Evaluation, basis, Minn. Statutes 2004 270.0602

Former employees, representation of taxpayers, Minn. Statutes 2004 270.021

Obstructing performance of duties, criminal penalties, Minn. Statutes 2004 609.50

Probationary employees, termination, Minn. Statutes 2004 43A.16

Regional representatives, Minn. Statutes 2004 270.485

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2004 352D.02

Seasonal employees, classified service

Retirement, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Selection process, Minn. Statutes 2004 43A.15

State agency debt, case reviewer, Minn. Statutes 2004 16D.10

Transfer from public examiner's office, Minn. Statutes 2004 270.084

Unclassified positions, Minn. Statutes 2004 43A.08

Endorsements

Tax-forfeited land sales, certificates of tax exemption, Minn. Statutes 2004 283.02, 2004 283.04

Taxes, erroneous remittances, Minn. Statutes 2004 270.07

Enforcement of law

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.02

Comparable worth, noncompliance penalties, Minn. Statutes 2004 471.9981

Deed taxes, Minn. Statutes 2004 287.37

Dry cleaner environmental response and reimbursement, Minn. Statutes 2004 115B.49

Enforcement quotas, Minn. Statutes 2004 270.0602

Equality and consistency, Minn. Statutes 2004 270.065

Generally, Minn. Statutes 2004 270.065

Income and franchise taxes, workers' compensation reports, use, Minn. Statutes 2004 176.231

Interpretation of law, Minn. Statutes 2004 270.065

Lawsuits, see same under this topic

Liquor control, Minn. Statutes 2004 299A.02

Liquor taxes, Minn. Statutes 2004 297G.02

Local sales and use taxes, Minn. Statutes 2004 297A.99

Metropolitan solid waste landfill fees, Minn. Statutes 2004 473.843

Mortgage registry taxes, Minn. Statutes 2004 287.37

Motor fuel taxes, Minn. Statutes 2004 296A.02

Procedures, Minn. Statutes 2004 270.0603

Property tax refunds, workers' compensation reports, use, Minn. Statutes 2004 176.231

Rulemaking, Minn. Statutes 2004 270.06

Tax assessments, Minn. Statutes 2004 270.06

Tax collection, Minn. Statutes 2004 270.06

Tax increment financing, Minn. Statutes 2004 469.1761

Taxes, levies for collection or payment, Minn. Statutes 2004 270.70

Taxpayers' rights, Minn. Statutes 2004 270.0603

Equalization boards, see APPEAL AND EQUALIZATION BOARDS

Estimates

Enterprise zones, foregone tax revenue, Minn. Statutes 2004 469.169

Revenue estimates, legislative bills, Minn. Statutes 2004 270.067

Unconstitutional tax laws, cumulative refunds owed, Minn. Statutes 2004 270.79

Evidence

Marijuana and controlled substances taxes, assessments and monetary penalties, admissibility, Minn. Statutes 2004 297D.12

Tax assessments or penalties, generally, Minn. Statutes 2004 270.68

Examinations, see Audits and examinations under this topic

Examiners

Appointment, Minn. Statutes 2004 270.06, 2004 270.073, 2004 270.83

Compensation and salaries, Minn. Statutes 2004 270.06

Generally, Minn. Statutes 2004 270.073

Powers, Minn. Statutes 2004 270.06

Public Safety Department, agent for Revenue Department, Minn. Statutes 2004 297B.11

Railroad companies, power to examine, Minn. Statutes 2004 270.83

Federal waivers, federal health insurance credit

Assignment to state, Minn. Statutes 2004 256.362

Fees

Aircraft dealers, commercial use permits, Minn. Statutes 2004 360.654

Claims due state, compromise and settlement, Minn. Statutes 2004 8.30

Collection agreements with Indian tribes, Minn. Statutes 2004 270.60

Debt collection costs, exemption, Minn. Statutes 2004 16D.13

Depositing, license fees, Minn. Statutes 2004 297F.10

Dry cleaner environmental response and reimbursement, use fees, Minn. Statutes 2004 115B.48

Dry cleaning facility use fees, Minn. Statutes 2004 115B.49

Levies by IRS against state tax refunds, Minn. Statutes 2004 270.052

License fees, Minn. Statutes 2004 296A.03 to 2004 296A.05, 2004 297F.03

Liquefied petroleum gas sales, Minn. Statutes 2004 239.785

Nonsettlement cigarettes fee, Minn. Statutes 2004 297F.24

Petroleum product inspections, Minn. Statutes 2004 239.101

Petroleum tank release cleanup, Minn. Statutes 2004 115C.08

Revenue notices, Minn. Statutes 2004 270.0604

Revenue recapture, certification of claim, Minn. Statutes 2004 270A.07

Tax liens, release, Minn. Statutes 2004 270.69

Tax payments by financial transaction card, Minn. Statutes 2004 270.74

Tax-forfeited land sales, new deeds, Minn. Statutes 2004 282.33

Filing officers, Minn. Statutes 2004 270.022

Filing with

Alcoholic beverages (untaxed), inventory of seized property, Minn. Statutes 2004 297G.20

Business activities reports, corporations, Minn. Statutes 2004 290.371

Certificate of payment, class B land exchanges, Minn. Statutes 2004 94.344

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.07, 2004 297F.09, 2004 297F.11, 2004 297F.22

Cigarettes, contraband or vehicles used in tax violations, inventories, Minn. Statutes 2004 297F.21

Confiscated motor vehicles and property, inventories, Minn. Statutes 2004 297A.91

Deed taxes, Minn. Statutes 2004 287.39

Dry cleaning facility use fee returns, Minn. Statutes 2004 115B.491

Estate taxes, Minn. Statutes 2004 289A.10, 2004 291.44

Fire service contracts, agreements, Minn. Statutes 2004 69.021

Gambling contraband, inventories, Minn. Statutes 2004 297E.16, 2004 349.2125

Gambling taxes, distributors' permits, applications, Minn. Statutes 2004 297E.031

Gasoline, contraband or vehicles for transporting, inventories, Minn. Statutes 2004 296A.24

Gross earnings taxes, Minn. Statutes 2004 270.07

Health care gross revenues taxes, returns, Minn. Statutes 2004 295.55

Homestead declarations, Minn. Statutes 2004 273.1315

Income and franchise taxes

Assignments of refunds, Minn. Statutes 2004 290.0679

Educational institutions, exempt property subject to tax, reports, Minn. Statutes 2004 293.04, 2004 293.05

Net operating losses, carryover, applications, Minn. Statutes 2004 290.095

Remuneration not in cash, reports, Minn. Statutes 2004 290.92

Income information returns and reports, Minn. Statutes 2004 289A.12

Iron ore bearing materials (other than taconite) taxes, taxpayer reports, Minn. Statutes 2004 298.405

Liquor taxes

Appeals, Minn. Statutes 2004 297G.21

Information reports, Minn. Statutes 2004 297G.09, 2004 297G.11

Returns, Minn. Statutes 2004 289A.11, 2004 297G.09

Wholesale liquor dealers, invoices, sales to Indian tribes, Minn. Statutes 2004 297G.08

Local governments, consent, deductions from state aid payments, Minn. Statutes 2004 116.07

Local relief associations, municipal resolutions to retain consolidation accounts, Minn. Statutes 2004 353.665

Mining data, iron sulphides, semitaconite, taconite, Minn. Statutes 2004 298.48

Minnesota aid to police premium report, Minn. Statutes 2004 297I.25

Minnesota firetown premium reports, Minn. Statutes 2004 297I.25

Mortgage registry taxes, appeals, Minn. Statutes 2004 287.39

Motor fuel taxes, refund claims, Minn. Statutes 2004 296A.16

Oaths of office, special assessors, Minn. Statutes 2004 270.17

Orders, Minn. Statutes 2004 270.10

Ordinances, housing improvement areas, Minn. Statutes 2004 428A.13

Personal property taxes, Minn. Statutes 2004 216B.1646, 2004 272.025, 2004 273.371

Personal property, leased property lists, Minn. Statutes 2004 272.69

Political contribution refund claims, Minn. Statutes 2004 290.06

Population estimates, Minn. Statutes 2004 276A.01, 2004 276A.09, 2004 473F.02, 2004 473F.13

Property taxes, tax exemption certificates, Minn. Statutes 2004 272.025

Real property conveyed to state or local governments for highway right-of-ways, Minn. Statutes 2004 272.115

Sales and use tax returns, Minn. Statutes 2004 289A.11

Semitaconite taxes, estimates, Minn. Statutes 2004 298.39

Senior citizens' property tax deferral program, requests for deferral, continuation, Minn. Statutes 2004 290B.05

Special motor fuel, contraband or vehicles for transporting, inventories, Minn. Statutes 2004 296A.24

Special service districts, establishment, Minn. Statutes 2004 428A.02

Supplemental nursing services agencies, Minn. Statutes 2004 144A.72

Taconite and iron sulfides taxes, estimates, Minn. Statutes 2004 298.28

Tax assessments, Minn. Statutes 2004 270.06, 2004 270.11, 2004 270.17, 2004 274.16

Tax Court orders, certified copies, Minn. Statutes 2004 271.08

Tax exemptions, Minn. Statutes 2004 272.02, 2004 272.025, 2004 383A.03

Tax increment financing plans, Minn. Statutes 2004 469.175

Tax returns, Minn. Statutes 2004 289A.12

Tax-forfeited lands, declaration of reversion, Minn. Statutes 2004 282.01

Taxes, Minn. Statutes 2004 270.066, 2004 270.07, 2004 270.17

Tobacco products, contraband or vehicles used in tax violations, inventories, Minn. Statutes 2004 297F.21

Township mutual companies, annual statement, copy, Minn. Statutes 2004 67A.11

Volunteer firefighter relief associations, supplemental benefits, Minn. Statutes 2004 424A.10

Wind energy conversion systems, payments in lieu of production taxes, agreements, Minn. Statutes 2004 272.028

Withholding (taxes), Minn. Statutes 2004 289A.09, 2004 289A.20, 2004 290.92, 2004 290.923

Findings

Educational institutions, exempt property subject to income taxes, Minn. Statutes 2004 293.06

Personal property taxes, assessment or equalization, Minn. Statutes 2004 270.22, 2004 270.24

Property taxes, Minn. Statutes 2004 270.22, 2004 270.24

Forms

Aircraft dealers, commercial use permits, Minn. Statutes 2004 360.654

Ballot questions, Minn. Statutes 2004 272.02, 2004 475.521

Business activities reports, corporations, Minn. Statutes 2004 290.371

Certificates of real estate value, Minn. Statutes 2004 272.115

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.09, 2004 297F.11

Cigarette distributor or subjobber licenses, Minn. Statutes 2004 297F.03

Cigarette stamps, design, Minn. Statutes 2004 297F.08

Classification of property, changes, Minn. Statutes 2004 273.17

Comprehensive health insurance plans, self-insurance reporting, Minn. Statutes 2004 62E.035

Dry cleaning facility use fees, returns, Minn. Statutes 2004 115B.491

Estate taxes, Minn. Statutes 2004 289A.10, 2004 289A.38

Exempt-interest dividend reports, regulated investment companies, Minn. Statutes 2004 289A.12

Fire or police state aid, certification, Minn. Statutes 2004 69.011

Gambling taxes, Minn. Statutes 2004 297E.02 to 2004 297E.06

Generally, Minn. Statutes 2004 270.07

Health care gross revenues taxes, Minn. Statutes 2004 295.55

Homesteads, Minn. Statutes 2004 273.124, 2004 273.1315

Income and franchise taxes

Assignments of refunds, Minn. Statutes 2004 290.0679

Federal tax changes, notice, Minn. Statutes 2004 289A.38

Franchise tax returns, Minn. Statutes 2004 290.0922

Net income, allocation methods, Minn. Statutes 2004 290.20

Net operating losses, carryover, applications, Minn. Statutes 2004 290.095

Returns, Minn. Statutes 2004 289A.08

Working family credit, Minn. Statutes 2004 290.0671

Insurance taxes, returns, Minn. Statutes 2004 297I.30

Land valuation maps, counties, Minn. Statutes 2004 273.061

Liquefied petroleum gas sales fees, Minn. Statutes 2004 239.785

Liquor taxes, Minn. Statutes 2004 289A.11, 2004 297G.09

Local firefighter relief associations, Minn. Statutes 2004 69.33, 2004 423A.02

Local police relief associations, amortization state aid applications, Minn. Statutes 2004 423A.02

Marijuana and controlled substances taxes, payment, Minn. Statutes 2004 297D.02

Market value, sliding scale exclusion, applications, Minn. Statutes 2004 272.0211

Minnesota aid to police premium report, Minn. Statutes 2004 69.021

Minnesota firetown premium report, Minn. Statutes 2004 69.021

Motor vehicle sales taxes, refunds, Minn. Statutes 2004 297B.031

Personal property taxes, Minn. Statutes 2004 272.025, 2004 276.04, 2004 277.17

Personal property, leased property lists, Minn. Statutes 2004 272.69

Political contribution refunds, Minn. Statutes 2004 290.06

Property taxes

Abatement notice, Minn. Statutes 2004 375.192

Agricultural Property Tax Law, deferment applications, Minn. Statutes 2004 273.111

Certificates of rent paid, Minn. Statutes 2004 290A.19

Delinquent taxes, notices and lists, Minn. Statutes 2004 279.06

Exemption statements, Minn. Statutes 2004 272.025

Hearing notices, Minn. Statutes 2004 275.065

Open Space Property Tax Law, deferment applications, Minn. Statutes 2004 273.112

Proposed taxes, notice, Minn. Statutes 2004 275.065

Refund claims, Minn. Statutes 2004 290A.04, 2004 290A.20

Statements, Minn. Statutes 2004 276.04, 2004 290A.14

Property valuation notices, Minn. Statutes 2004 273.121

Public retirement plans, employee contribution reports, Minn. Statutes 2004 356.62

Pull-tabs, Minn. Statutes 2004 297E.02, 2004 349.162

Real property, contamination value lists, Minn. Statutes 2004 270.96

Revenue recapture, Minn. Statutes 2004 270A.12

Sales and use taxes, Minn. Statutes 2004 289A.11, 2004 297A.72, 2004 297A.77, 2004 297A.83

Senior citizens' property tax deferral program, applications, Minn. Statutes 2004 290B.04

Solid waste management taxes, returns, Minn. Statutes 2004 297H.08

Sports bookmaking tax returns, Minn. Statutes 2004 297E.03

Tax refunds, claims for, Minn. Statutes 2004 289A.50

Tax returns

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.09

Estate taxes, Minn. Statutes 2004 289A.10

Franchise taxes, Minn. Statutes 2004 290.0922

Generally, Minn. Statutes 2004 270.06

Health care gross revenues taxes, Minn. Statutes 2004 295.55

Income taxes, Minn. Statutes 2004 289A.08

Inspection or disclosure requests, Minn. Statutes 2004 270B.03, 2004 270B.12, 2004 270B.14

Liquor taxes, Minn. Statutes 2004 289A.11, 2004 297G.09

Nongame wildlife checkoff, Minn. Statutes 2004 290.431, 2004 290.432

Sales and use taxes, Minn. Statutes 2004 289A.11

Sports bookmaking taxes, Minn. Statutes 2004 297E.03

Withholding (taxes), Minn. Statutes 2004 289A.09

Tax-forfeited land sales, Minn. Statutes 2004 282.01

Taxes, Minn. Statutes 2004 270.06, 2004 270.69, 2004 289A.50

Tipboards, Minn. Statutes 2004 297E.02, 2004 349.162

Tobacco products, Minn. Statutes 2004 297F.03, 2004 297F.12

Topographical land maps, counties, Minn. Statutes 2004 273.061

Volunteer firefighter relief associations, Minn. Statutes 2004 424A.10

Withholding (taxes), Minn. Statutes 2004 289A.09, 2004 290.92, 2004 290.923

Funds and accounts

Deposits to, Minn. Statutes 2004 297F.21, 2004 349.2125

Levied and redeemed property refund account, Minn. Statutes 2004 270.71

Revenue recapture revolving fund, Minn. Statutes 2004 270.052, 2004 270A.07

Service and recovery special revenue fund, Minn. Statutes 2004 270.059

Guidelines

Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2004 270.67

Private golf clubs, Open Space Property Tax Law, valuation and deferment eligibility, Minn. Statutes 2004 273.112

Hearings

Agglomerating facilities taxes, Minn. Statutes 2004 298.395

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.02

Educational institutions, exempt property subject to income taxes, Minn. Statutes 2004 293.06

Liquor taxes, administration and enforcement, Minn. Statutes 2004 297G.02

Market value, increases, Minn. Statutes 2004 270.11

Motor fuel taxes, Minn. Statutes 2004 296A.02

Net tax capacity, Minn. Statutes 2004 127A.48, 2004 270.19, 2004 270.24

Railroad companies, valuation of property, Minn. Statutes 2004 270.86

Semitaconite taxes, Minn. Statutes 2004 298.38

Taconite and iron sulfides taxes, Minn. Statutes 2004 298.27

Tax assessments, Minn. Statutes 2004 270.21, 2004 273.1104

Tax classification, iron-bearing formations, Minn. Statutes 2004 273.16

Taxes, Minn. Statutes 2004 270.07, 2004 270.21

Taxpayers' rights advocates, suspension or disbarment, Minn. Statutes 2004 270.06

Independent contractors

Tax return data, access to, safeguarding, Minn. Statutes 2004 270B.13

Information exchanges

Employment data, workers' compensation, Minn. Statutes 2004 176.181

Enterprise zones, funding limitations, Minn. Statutes 2004 469.173

Health care providers, Minn. Statutes 2004 62J.41

Metropolitan solid waste landfill fees, Minn. Statutes 2004 473.843

MinnesotaCare applicants, Minn. Statutes 2004 256L.05

Property, assessment and review, Minn. Statutes 2004 273.061

Tax data, Minn. Statutes 2004 270B.14

Injunctions

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.02, 2004 297F.15

Gambling taxes, taxpayer investigations, Minn. Statutes 2004 297E.08

Liquor taxes, returns, Minn. Statutes 2004 297G.14

Inspections

Cigarette distributors, retailers, and subjobbers, Minn. Statutes 2004 297F.13

Common carriers, Minn. Statutes 2004 297F.11, 2004 297F.12

Gambling, Minn. Statutes 2004 349.162, 2004 349.19

Gambling taxes, Minn. Statutes 2004 297E.04, 2004 297E.06, 2004 297E.07

Income taxes, educational institutions, Minn. Statutes 2004 293.13

Liquor licensees, Minn. Statutes 2004 297G.13

Right of entry, inspections, see same under this topic

Tax returns, see Inspections under TAX RETURNS

Tobacco products distributors, retailers, and subjobbers, Minn. Statutes 2004 297F.13

Interpretation of law

Enforcement of law, Minn. Statutes 2004 270.065

Iron ore, valuation methods, Minn. Statutes 2004 273.1104

Tax extension agreements, Minn. Statutes 2004 270.67

Interrogatories, nonprofit corporations, Minn. Statutes 2004 317A.751

Inventories

Cigarettes, contraband or vehicles used in tax violations, Minn. Statutes 2004 297F.21

Gambling contraband, Minn. Statutes 2004 297E.16

Gasoline, contraband or vehicles for transporting, Minn. Statutes 2004 296A.24

Personal property or vehicles, confiscation for nonpayment of sales and use taxes, Minn. Statutes 2004 297A.91

Special motor fuel, contraband or vehicles for transporting, Minn. Statutes 2004 296A.24

Tobacco products, contraband or vehicles used in tax violations, Minn. Statutes 2004 297F.21

Investigations

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.02, 2004 297F.15

Cigarette stamps, replacement, Minn. Statutes 2004 297F.08

Deed taxes, Minn. Statutes 2004 287.37

Gambling, taxpayers, generally, Minn. Statutes 2004 297E.08

Income and franchise tax exemptions, entities claiming, Minn. Statutes 2004 290.05

Insurance taxes, Minn. Statutes 2004 297I.55

Liquor taxes, Minn. Statutes 2004 297G.14

Mortgage registry taxes, Minn. Statutes 2004 287.37

Motor fuel taxes, Minn. Statutes 2004 296A.02, 2004 296A.20

Motor vehicles, Minn. Statutes 2004 16B.54, 2004 168.012, 2004 270.06

Property valuation notices, costs, Minn. Statutes 2004 273.121

Senior citizens' property tax deferral program, applications, Minn. Statutes 2004 290B.04

Special investigation unit, Minn. Statutes 2004 270.0602, 2004 270.062

Tax Court appeals, exceptions, Minn. Statutes 2004 270.0601

Tax violations, criminal investigations, classification, disclosure, Minn. Statutes 2004 270B.02, 2004 270B.03

Taxes, Minn. Statutes 2004 270.06, 2004 270.064, 2004 289A.36

Witnesses, Minn. Statutes 2004 270.06

Invoices received

State agencies, costs incurred for local government programs, Minn. Statutes 2004 477A.014

Jurisdiction, railroad property, type, Minn. Statutes 2004 270.81

Lawsuits

Approval by county boards or public agencies, Minn. Statutes 2004 270.10

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.15, 2004 297F.19

Cigarettes, Minn. Statutes 2004 297F.21

Debt collection, Minn. Statutes 2004 16D.08, 2004 16D.14

Enforcement of laws, generally, Minn. Statutes 2004 270.06

Estate taxes, collection, Minn. Statutes 2004 291.27

Gambling taxes, Minn. Statutes 2004 297E.08, 2004 297E.16

Gasoline, contraband or vehicles for transporting, forfeiture, Minn. Statutes 2004 296A.24

Health care gross revenues taxes, tax statement and billing violations, Minn. Statutes 2004 295.53

Liquor taxes, Minn. Statutes 2004 297G.14, 2004 297G.20

Public officers, tax violations, Minn. Statutes 2004 270.06

Retail dealers, confiscation of tangible personal property or motor vehicles, Minn. Statutes 2004 297A.91

Setoff, delinquent tax liability, Minn. Statutes 2004 270.66

Special motor fuel, contraband or vehicles for transporting, forfeiture, Minn. Statutes 2004 296A.24

Tax judgment sales, payment, Minn. Statutes 2004 270.701

Taxes, Minn. Statutes 2004 270.68, 2004 270.691, 2004 271.12, 2004 289A.36

Tobacco products, Minn. Statutes 2004 297F.21

Letters of administration, application rights, Minn. Statutes 2004 291.21

Levied and redeemed property refund account, Minn. Statutes 2004 270.71

Licenses

Cigarette distributors and subjobbers, Minn. Statutes 2004 297F.03, 2004 297F.04, 2004 325D.415

City assessors, see Licenses under CITY ASSESSORS

County assessors, Minn. Statutes 2004 270.48, 2004 270.50, 2004 273.061

Gambling taxes, obstruction of inspections, revocation, Minn. Statutes 2004 297E.07

Tobacco products distributors and subjobbers, Minn. Statutes 2004 297F.03, 2004 297F.04

Town assessors, see Licenses under TOWN ASSESSORS

Lists

Class 1b property, qualifying parcels, Minn. Statutes 2004 273.1315

Homestead applicants, Minn. Statutes 2004 290A.25

Market value ratios, maximum effort school aid loans, generally, Minn. Statutes 2004 126C.65, 2004 126C.69

Personal property, leased property, Minn. Statutes 2004 272.69

Railroad operating property, Minn. Statutes 2004 272.20

Rent credit applicants, Minn. Statutes 2004 290A.25

Tax-exempt organizations, Minn. Statutes 2004 270B.02

Mail and mailing

Debt collection procedures, Minn. Statutes 2004 16D.14

Iron ore, unmined, notice of market value, Minn. Statutes 2004 273.1104

Levies for collection or payment of taxes, notice, Minn. Statutes 2004 270.70

License revocation hearings, notice, Minn. Statutes 2004 270.72, 2004 296A.06

Marijuana and controlled substances taxes, assessment notices, Minn. Statutes 2004 297D.12

Minnesota aid to police premium report, forms, Minn. Statutes 2004 69.021

Minnesota firetown premium report, forms, Minn. Statutes 2004 69.021

Motor fuel taxes, third-party subpoenas, Minn. Statutes 2004 296A.20

Open Space Property Tax Law, valuation and deferment eligibility guidelines, Minn. Statutes 2004 273.112

Railroad companies, operating property, Minn. Statutes 2004 270.84, 2004 270.88

Sales and use tax permits, notice of cancellation, Minn. Statutes 2004 297A.86

Service by mail, Minn. Statutes 2004 270.0601

Tax notices, see same under this topic

Tax-forfeited lands, reversion to state, notice, Minn. Statutes 2004 282.01

Taxpayer mailings, use of Social Security number, Minn. Statutes 2004 270.0665

Manuals, assessor's manual, duties, Minn. Statutes 2004 270.068

Maps, transfer from public examiner's office, Minn. Statutes 2004 270.084

Marijuana and controlled substances taxes, duties, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES

Meetings, tax assessment conferences, Minn. Statutes 2004 384.06

Minnesota collection agency

Defined as claimant agency, Minn. Statutes 2004 270A.03

Mission of department, Minn. Statutes 2004 270.02

Motor vehicle sales taxes, duties, see MOTOR VEHICLE SALES TAXES

Motor vehicles

Criminal investigators, marking, Minn. Statutes 2004 16B.54

Unmarked motor vehicles, Minn. Statutes 2004 168.012, 2004 270.06

Name, changed from Department of Taxation, Minn. Statutes 2004 270.02

Notice given

Auctions, sales and use taxes, security property, Minn. Statutes 2004 297A.92

Budgets, taxing authorities, noncompliance, Minn. Statutes 2004 275.065

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.15, 2004 297F.22

Cigarette distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2004 297F.04

Debt collection

Costs, Minn. Statutes 2004 16D.11

Generally, Minn. Statutes 2004 16D.07

Lawsuits, Minn. Statutes 2004 16D.14

Procedures, Minn. Statutes 2004 16D.14

Setoff, collection by, Minn. Statutes 2004 16D.16

Statutory penalties, enforcement, Minn. Statutes 2004 16D.17

Deceased persons, domicile, election to invoke, Minn. Statutes 2004 291.42

Fire departments, state aid certifications, failure to file, Minn. Statutes 2004 69.011

Foreign corporations, tax noncompliance, Minn. Statutes 2004 270.721

Foreign limited liability companies, tax noncompliance, Minn. Statutes 2004 270.721

Foreign limited liability partnerships, tax noncompliance, Minn. Statutes 2004 270.721

Gambling taxes, Minn. Statutes 2004 297E.031, 2004 297E.08

Industrial wastes, conversion schedule, solid waste management taxes, Minn. Statutes 2004 297H.04

Insurance taxes

Appeals, validity, Minn. Statutes 2004 297I.95

Offsets, limitations, Minn. Statutes 2004 297I.20

Refunds, Minn. Statutes 2004 297I.60

Surcharges, discontinuance, Minn. Statutes 2004 297I.10

Third-party subpoenas, Minn. Statutes 2004 297I.55

Iron ore, unmined, market value, Minn. Statutes 2004 273.1104

Licensed persons, failure to file returns, Minn. Statutes 2004 270.72

Licenses or permits, cancellation, suspension, or revocation, Minn. Statutes 2004 296A.06, 2004 297A.86, 2004 297E.031

Liquor taxes, Minn. Statutes 2004 297G.14, 2004 297G.21

Local government aid, Minn. Statutes 2004 477A.014

Market value, increases, Minn. Statutes 2004 270.11

Metropolitan revenue distribution, ineligible municipalities, Minn. Statutes 2004 473F.02

Motor fuel taxes, Minn. Statutes 2004 296A.06, 2004 296A.20

Net tax capacity, reductions, Minn. Statutes 2004 270.19

Orders, modification or rescission, Minn. Statutes 2004 271.06

Personal property taxes, Minn. Statutes 2004 216B.1646

Political subdivisions, debts owed other political subdivisions, Minn. Statutes 2004 270.66

Property owners claiming fraudulent homestead, Minn. Statutes 2004 273.124

Property taxes, Minn. Statutes 2004 275.065, 2004 275.74

Railroad companies, operating property, Minn. Statutes 2004 270.84, 2004 270.85, 2004 270.88

Revenue notices, Minn. Statutes 2004 14.03, 2004 270.0604

Sales and use tax permits, cancellation or revocation, Minn. Statutes 2004 297A.86

Senior citizens' property tax deferral program, Minn. Statutes 2004 290B.04, 2004 290B.06 to 2004 290B.08

Service by mail, Minn. Statutes 2004 270.061

Special assessors, compensation and salaries, Minn. Statutes 2004 270.18

State auditor, failure to file local relief associations' financial compliance reports, Minn. Statutes 2004 69.051

Sustainable forest incentive program, Minn. Statutes 2004 290C.04, 2004 290C.10, 2004 290C.11

Taconite and iron sulfides taxes, payment, Minn. Statutes 2004 298.27

Tax clearance certificates, see TAX CLEARANCE CERTIFICATES

Tax Court appeals notices, copies, Minn. Statutes 2004 271.06

Tax extension agreements, termination, Minn. Statutes 2004 270.67

Tax increment financing districts, taxable parcels, reduction in market value, Minn. Statutes 2004 272.71

Tax judgment sales, Minn. Statutes 2004 270.701

Tax notices, see same under this topic

Tax-forfeited lands, reversion to state, Minn. Statutes 2004 282.01

Notice received

Airline companies, election of taxation, Minn. Statutes 2004 360.521

Boundary adjustment orders, community-based comprehensive municipal plans, Minn. Statutes 2004 462.3535

Business corporations, involuntary dissolution by secretary of state, Minn. Statutes 2004 302A.821

Candidates for public office, public subsidy agreements, Minn. Statutes 2004 10A.322

Cigarette and tobacco products taxes, federal tax changes, Minn. Statutes 2004 297F.17

Congressional medal of honor recipients, property tax payments, Minn. Statutes 2004 273.118

Contracts for deed, termination notice, Minn. Statutes 2004 559.21

Cooperative associations, involuntary dissolution, Minn. Statutes 2004 308A.995, 2004 308B.121

Deceased persons, domicile, election to invoke, Minn. Statutes 2004 291.42

Estate taxes, Minn. Statutes 2004 289A.30, 2004 289A.38, 2004 291.075, 2004 291.44

Fiduciaries, fiduciary capacity, income taxes, Minn. Statutes 2004 290.30

Foreign corporations, revocation of authority by secretary of state, Minn. Statutes 2004 303.17

Foreign limited partnerships, revocation of authority, Minn. Statutes 2004 321.0906

Income and franchise taxes, Minn. Statutes 2004 289A.08, 2004 289A.38, 2004 290.05

Job opportunity building zone aid, eligibility, Minn. Statutes 2004 477A.08

Legislative bills, tax expenditures, hearings, Minn. Statutes 2004 270.067

Limited partnerships, dissolution, Minn. Statutes 2004 321.0808

Local government units, landfill cleanup costs, failure to pay, Minn. Statutes 2004 115B.41

Local relief associations, overdue municipal contributions, Minn. Statutes 2004 353A.10

Local sales and use taxes, imposition, rate change, or repeal, Minn. Statutes 2004 297A.99

Motor fuel taxes, taxpayer's request for subpoena, Minn. Statutes 2004 296A.20

Natural resource lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2004 273.13

Net tax capacity findings, appeals, Minn. Statutes 2004 270.23

Nonprofit corporations, involuntary dissolution, Minn. Statutes 2004 317A.823

Petroleum products distributors, sale, disposal, or discontinuance of business, Minn. Statutes 2004 296A.03

Petroleum tank fund, unencumbered balance, Minn. Statutes 2004 115C.08

Political subdivisions, debts owed other political subdivisions, Minn. Statutes 2004 270.66

Restitution debt, Minn. Statutes 2004 611A.04

Retail dealers, confiscation of tangible personal property or motor vehicles, Minn. Statutes 2004 297A.91

Revenue recapture, satisfaction or reduction of debt, Minn. Statutes 2004 270A.07

Senior citizens' property tax deferral program, Minn. Statutes 2004 290B.04

Strategic and Long-Range Planning Office, municipal boundaries, orders, Minn. Statutes 2004 414.09

Successor businesses, transfer, Minn. Statutes 2004 270.102

Sustainable forest incentive program, Minn. Statutes 2004 290C.10, 2004 290C.12

Tax abatement, misclassification of homesteads, Minn. Statutes 2004 375.192

Tax Court, Minn. Statutes 2004 271.06, 2004 271.21

Tax liens, Minn. Statutes 2004 270.275, 2004 270.69

Tax-forfeited lands, Minn. Statutes 2004 282.01

Taxpayers, dissolution of marriage, Minn. Statutes 2004 289A.31

Tobacco products, licensee information, Minn. Statutes 2004 461.12

Towns, change of name, Minn. Statutes 2004 379.09

Volunteer firefighter relief associations, Minn. Statutes 2004 424A.02, 2004 424B.02, 2004 424B.08, 2004 424B.20

Withholding (taxes), Minn. Statutes 2004 289A.38, 2004 290.92

Oaths, authority to administer

Airline companies, Minn. Statutes 2004 270.073

Cigarette and tobacco products taxes, audits and examinations, Minn. Statutes 2004 297F.15

Examiners, Minn. Statutes 2004 270.073

Gambling, taxpayer investigations, Minn. Statutes 2004 297E.08

Generally, Minn. Statutes 2004 270.06

Insurance taxes, subpoenas, Minn. Statutes 2004 297I.55

Liquor taxes, audits and examinations, Minn. Statutes 2004 297G.14

Marijuana and controlled substances taxes, investigations, Minn. Statutes 2004 297D.14

Motor fuel taxes, audits and examinations, Minn. Statutes 2004 296A.20

Railroad companies, Minn. Statutes 2004 270.83

Tax administration and compliance, Minn. Statutes 2004 289A.36

Tax Court appeals, exception, Minn. Statutes 2004 270.0601

Witnesses, Minn. Statutes 2004 270.15

Officers, former officers

Representation of taxpayers, Minn. Statutes 2004 270.021

Offices, equipment, and supplies, Minn. Statutes 2004 270.04

Orders, see Commissioner's orders under this topic

Participation, voluntary state income tax withholding on federal annuities of retired federal employees, Minn. Statutes 2004 289A.09

Party to suits, Tax Court, Small Claims Division, Minn. Statutes 2004 271.21

Payments by

Adjusted net tax capacity (school districts), services, reimbursement, Minn. Statutes 2004 127A.48

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.02, 2004 297F.15

Cigarette stamp refunds, uncanceled stamps, Minn. Statutes 2004 297F.08

Conservation tax credit, lost revenues, Minn. Statutes 2004 273.119

Deed taxes, costs, Minn. Statutes 2004 287.37

Fire or police state aid, Minn. Statutes 2004 69.031

Gambling tax investigations, third-party records, costs, Minn. Statutes 2004 297E.08

Health care gross revenues taxes refunds, Minn. Statutes 2004 295.53

Liens, tax-forfeited motor vehicles or personal property, use of proceeds, Minn. Statutes 2004 297A.91

Liquor tax law, Minn. Statutes 2004 297G.02, 2004 297G.14

Local government aid, Minn. Statutes 2004 273.1385, 2004 477A.014, 2004 477A.015

Local sales taxes, assessments, Minn. Statutes 2004 270.058

Local tax collection, Minn. Statutes 2004 270.069

Mortgage registry taxes, costs, Minn. Statutes 2004 287.37

Motor fuel taxes, Minn. Statutes 2004 296A.20, 2004 296A.23

Political contribution refunds, Minn. Statutes 2004 290.06

Property taxes, Minn. Statutes 2004 273.118, 2004 273.123, 2004 290A.07, 2004 290A.09

Property valuation notices, costs, Minn. Statutes 2004 273.121

Revenue recapture setoffs, Minn. Statutes 2004 270A.07

Sales and use taxes, refunds, Minn. Statutes 2004 297A.75

Senior citizens' property tax deferral program, Minn. Statutes 2004 290B.08, 2004 290B.09

Special assessors, salaries, Minn. Statutes 2004 270.18

State aid

Disparity reduction credit, foregone property taxes, Minn. Statutes 2004 273.1398

Market value homestead credits, Minn. Statutes 2004 273.1384

Taconite and iron ore areas, lost revenues, Minn. Statutes 2004 273.136, 2004 273.1391, 2004 477A.15

Tax revenues, counties with Indian gaming casinos, revenue-sharing, Minn. Statutes 2004 270.60

Volunteer firefighter relief associations, supplemental benefits, reimbursement, Minn. Statutes 2004 424A.10

Wetlands property tax exemption, reimbursement to counties, Minn. Statutes 2004 275.295

Payments to

Child support arrearages, collection costs, advance payments, reimbursement, Minn. Statutes 2004 256.9792

Cigarette sales at less than cost, penalties, Minn. Statutes 2004 325D.33

Dry cleaning facility use fees, allocation, Minn. Statutes 2004 115B.492

Gambling contraband, sale proceeds, Minn. Statutes 2004 297E.16

Local tax collection, Revenue Department computer system costs, Minn. Statutes 2004 270.069

Revenue recapture certifications, fees, Minn. Statutes 2004 270A.07

Tax liens, release fees, Minn. Statutes 2004 270.69

Tax-forfeited land sales, fees, Minn. Statutes 2004 282.09

Taxes

Direct pay taxes deemed use taxes, sales and use taxes, Minn. Statutes 2004 297A.89, 2004 297A.90

Generally, see Payment under specific types of taxes

Return violations, monetary penalties, Minn. Statutes 2004 289A.60

Violations, generally, monetary penalties, Minn. Statutes 2004 289A.60

Petitions to

Flight property valuation, grievances, Minn. Statutes 2004 270.074

Income and franchise taxes, Minn. Statutes 2004 290.20

Tax classification of iron-bearing formations, Minn. Statutes 2004 273.16

Powers, see Duties and powers under this topic

Prima facie evidence

Taxes, assessments or penalties, Minn. Statutes 2004 270.68

Property Tax Division, Minn. Statutes 2004 270.485

Property, transfer from public examiner's office, Minn. Statutes 2004 270.084

Publication by

Assessment/sales ratio studies (school districts), methodologies, Minn. Statutes 2004 127A.48

Delinquent taxpayers, names, Minn. Statutes 2004 270.691

Handbook for local appeal and equalization boards, Minn. Statutes 2004 274.014

Marijuana and controlled substances taxes, statistics, Minn. Statutes 2004 297D.13

Revenue notices, Minn. Statutes 2004 14.03, 2004 270.0604

Senior citizens' property tax deferral program, information booklets, Minn. Statutes 2004 290B.10

Sports bookmaking taxes, statistics, Minn. Statutes 2004 297E.03

Tax information bulletins, Minn. Statutes 2004 14.03, 2004 270.0605, 2004 273.11

Tax-exempt organizations, lists, Minn. Statutes 2004 270B.02

Taxes, rulemaking, Minn. Statutes 2004 270.06

Taxpayers owed refunds, Minn. Statutes 2004 270B.11

Purchases by, cigarette stamps, Minn. Statutes 2004 297F.08

Quitclaim deeds

Real estate tax judgment sales redemption, Minn. Statutes 2004 281.274

Tax-forfeited lands, repurchased lands, Minn. Statutes 2004 282.301

Receipts (documents)

Senior citizens' property tax deferral program, payment of deferred amounts, Minn. Statutes 2004 290B.07

Recommendations by

Assessors, Minn. Statutes 2004 270.06, 2004 273.05, 2004 273.061

Tax laws, Minn. Statutes 2004 270.06

Towns with the same name, Minn. Statutes 2004 379.07

Recommendations to

Assessors Board, members, Minn. Statutes 2004 270.41

Delinquent property taxes, cancellation of judgments, Minn. Statutes 2004 279.34

Pollution abatement and control equipment, tax exemption applications, Minn. Statutes 2004 272.02

Tax-forfeited lands, Minn. Statutes 2004 282.01, 2004 282.37

Reconsideration by

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.22

Liquor taxes, Minn. Statutes 2004 297G.21

Tax extension agreements, termination, Minn. Statutes 2004 270.67

Records and record keeping

Assessments, hearings, Minn. Statutes 2004 270.21

Cigarette and tobacco products taxes, notices, preservation, Minn. Statutes 2004 297F.17

Copies, certification, Minn. Statutes 2004 270.022

Educational institutions, exempt property subject to income taxes, Minn. Statutes 2004 293.06

Filing officers, authorization, Minn. Statutes 2004 270.022

Gross tax capacity, proceedings to change, Minn. Statutes 2004 270.13

Income and franchise tax returns, Minn. Statutes 2004 290.91

Liquor taxes, notices, preservation, Minn. Statutes 2004 297G.15

Net tax capacity hearings, Minn. Statutes 2004 270.21

Property tax refund returns, Minn. Statutes 2004 290.91

Real estate tax judgment sales, see Records and record keeping under REAL ESTATE TAX JUDGMENT SALES

Real estate tax judgment sales redemption, see Records and record keeping under REAL ESTATE TAX JUDGMENT SALES REDEMPTION

Real property tax judgment sales redemption, Minn. Statutes 2004 270.703, 2004 270.706

Senior citizens' property tax deferral program, deferred amounts and interest, Minn. Statutes 2004 290B.07

Service by mail, Minn. Statutes 2004 270.0601

Tax liens, recording fees, Minn. Statutes 2004 270.69

Tax-forfeited land sales on terms, Minn. Statutes 2004 282.01

Transfer from public examiner's office, Minn. Statutes 2004 270.084

Regional representatives, Minn. Statutes 2004 270.485

Registration

Payroll processing firms, Minn. Statutes 2004 349.168

Sales and use taxes, common carriers as retailers, Minn. Statutes 2004 297A.90

Reports given

Bills (legislative), tax incidence impact analysis, Minn. Statutes 2004 270.0682

Business corporations, tax return information, Minn. Statutes 2004 302A.821

Delinquent taxes, collection, Minn. Statutes 2004 270.063

Excise taxes, biennial report, Minn. Statutes 2004 270.0682

Gross tax capacity, proceedings to change, Minn. Statutes 2004 270.13

Impact analysis report, state aid to local governments, Minn. Statutes 2004 465.82

Income and franchise taxes, Minn. Statutes 2004 270.0682, 2004 290.081

Iron Range municipalities, tax relief area revenue distribution, Minn. Statutes 2004 276A.01

Levied and redeemed property refund account, Minn. Statutes 2004 270.71

Local government revenue forecasts, Minn. Statutes 2004 16A.103

Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2004 473F.02

Motor vehicle sales taxes, government revenues, Minn. Statutes 2004 297A.991

Performance report, Minn. Statutes 2004 270.02

Political contribution refunds, Minn. Statutes 2004 290.06

Property taxes, biennial report, Minn. Statutes 2004 270.0682

Sales and use taxes, Minn. Statutes 2004 270.0682, 2004 297A.991

School districts, adjusted net tax capacity, Minn. Statutes 2004 127A.48

Solid waste management taxes, revenues, Minn. Statutes 2004 297H.13

Taconite and iron sulfides taxes, estimated distribution, Minn. Statutes 2004 298.28

Tax expenditure budget, Minn. Statutes 2004 270.067

Tax incidence reports, Minn. Statutes 2004 270.0682

Tax payments by financial transaction card, Minn. Statutes 2004 270.74

Taxable property, Minn. Statutes 2004 270.06

Valuation of property, cities and towns, limited market value and valuation exclusion, Minn. Statutes 2004 273.1106

Witnesses, failure to appear or refusal to testify, Minn. Statutes 2004 270.15

Reports received

Airline companies, tax assessments, Minn. Statutes 2004 270.072

Alcoholic beverages, warehousing, Minn. Statutes 2004 340A.3055

Aviation gasoline, Minn. Statutes 2004 296A.10, 2004 296A.15

Businesses, financial reports, Minn. Statutes 2004 270.06

Chiropractors, licensees and applicants, lists, Minn. Statutes 2004 148.10

Cigarette and tobacco products tax informational reports, Minn. Statutes 2004 297F.11

Cigarettes, Minn. Statutes 2004 297F.08, 2004 297F.11

Common carriers, cigarette shipments, Minn. Statutes 2004 297F.11

Corporations, Minn. Statutes 2004 290.06, 2004 290.371

County appeal and equalization boards, published records, Minn. Statutes 2004 274.14

Deed taxes, Minn. Statutes 2004 287.29

Dental auxiliaries, lists, Minn. Statutes 2004 150A.08

Dentists, lists, Minn. Statutes 2004 150A.08

Emergency medical services districts, taxes, Minn. Statutes 2004 144F.01

Fire insurance companies, premiums, insured properties in first class cities, Minn. Statutes 2004 69.33

Gambling businesses, Minn. Statutes 2004 297E.04 to 2004 297E.06

Gambling devices, shipment, Minn. Statutes 2004 349.162

Gambling organizations

Distributors, sales reports, Minn. Statutes 2004 297E.05

Manufacturers' reports, Minn. Statutes 2004 297E.04

Net profit reports, copies, Minn. Statutes 2004 297E.06, 2004 349.154

Regulatory fees, Minn. Statutes 2004 349.165

Requirements, generally, Minn. Statutes 2004 349.19

Gasoline, Minn. Statutes 2004 296A.10, 2004 296A.15

Health care gross revenues taxes, qualifying exemptions, Minn. Statutes 2004 295.53

Health care provider tax, examining and licensing boards, Minn. Statutes 2004 214.16

Homestead applicants, lists, Minn. Statutes 2004 273.124

Income and franchise taxes, Minn. Statutes 2004 290.17, 2004 293.04, 2004 293.05

Insurance producers, licensee and applicant lists, Minn. Statutes 2004 60K.44

Investment companies, net income, Minn. Statutes 2004 290.36

Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2004 298.405

License taxes, Minn. Statutes 2004 270.06

Licensed persons, applicants, lists, Minn. Statutes 2004 270.72

Liquor taxes, information reports, Minn. Statutes 2004 297G.09, 2004 297G.11

Lottery prizes, withholding of delinquent state taxes or other debts, Minn. Statutes 2004 349A.08

Marijuana and controlled substances taxes, disclosure, Minn. Statutes 2004 297D.13

Marriage and family therapists, licensees and applicants, lists, Minn. Statutes 2004 148B.06

Mental health workers, licensees and applicants, lists, Minn. Statutes 2004 148B.06

Mining data, iron sulphides, semitaconite, taconite, Minn. Statutes 2004 298.48

Minneapolis Firefighters Relief Association, Minn. Statutes 2004 423C.13

Minnesota aid to police premium report, Minn. Statutes 2004 69.021, 2004 297I.25

Minnesota firetown premium report, Minn. Statutes 2004 69.021, 2004 297I.25

Mortgage registry taxes, apportionment, Minn. Statutes 2004 287.12

Personal property taxes, utility companies, tax information reports, Minn. Statutes 2004 273.371

Petroleum tank release cleanup fees, Minn. Statutes 2004 296A.15

Police and firefighter relief associations, financial compliance, Minn. Statutes 2004 6.495

Population estimates, metropolitan area, Minn. Statutes 2004 473F.02, 2004 473F.13

Property taxes

Local government levies, Minn. Statutes 2004 275.07, 2004 275.62, 2004 275.74

Reimbursement by state for damages caused by natural disasters or emergencies, Minn. Statutes 2004 273.123

Shared services agreements, Minn. Statutes 2004 275.07

Tax lists, abstracts, Minn. Statutes 2004 275.29

Public retirement plans, employee contribution pick ups, Minn. Statutes 2004 356.62

Public safety radio communication system, county debt authority for, Minn. Statutes 2004 373.47

Pull-tabs, unplayed deals, inventories, Minn. Statutes 2004 349.162

Railroads, Minn. Statutes 2004 270.82, 2004 272.20, 2004 297F.08

Ramsey County, tax-forfeited land sales, Minn. Statutes 2004 383A.76

Real property, Minn. Statutes 2004 273.1102, 2004 273.124

Regional library systems, Minn. Statutes 2004 134.342

Risk retention groups, premiums, Minn. Statutes 2004 60E.04, 2004 297I.25

Sleeping car companies, cigarette sales, Minn. Statutes 2004 297F.08

Social workers, licensees and applicants, lists, Minn. Statutes 2004 148B.06

Special motor fuel, Minn. Statutes 2004 296A.10, 2004 296A.15

State Lottery, prizes exceeding 1,000 dollars, Minn. Statutes 2004 349A.08

Taconite and iron sulfides taxes, Minn. Statutes 2004 298.27

Tax assessment and collection, Minn. Statutes 2004 270.06, 2004 273.061, 2004 274.09

Tax classification of iron-bearing formations, Minn. Statutes 2004 273.16

Taxes, abatement and settlement, Minn. Statutes 2004 273.061

Taxpayers' rights advocates, duties, Minn. Statutes 2004 270.273

Tipboards, unplayed deals, inventories, Minn. Statutes 2004 349.162

Tobacco products, transportation into state, Minn. Statutes 2004 297F.12

Towns, organization or change of boundaries, Minn. Statutes 2004 379.05

Uncollectible debts, Minn. Statutes 2004 16D.09

Unmined iron ore, Minn. Statutes 2004 298.47

Valuation of property, applications for reduction, Minn. Statutes 2004 273.061

Wind energy conversion systems, Minn. Statutes 2004 272.029

Representation

Assessors Board, Minn. Statutes 2004 270.41

Multistate Tax Commission, Minn. Statutes 2004 290.172

Multistate Tax Compact Advisory Committee, Minn. Statutes 2004 290.173

Sales and use taxes, uniform administration agreement, Minn. Statutes 2004 297A.995

Requests by, mixed municipal solid waste management services, market price, changes, Minn. Statutes 2004 297H.02

Research Division, director

Tax Information Microdata Coordinating Committee, membership, Minn. Statutes 2004 270.0681

Revenue notices, Minn. Statutes 2004 14.03, 2004 270.0604

Revenue recapture, duties, see REVENUE RECAPTURE

Review by

Conservation tax credit, lost revenues, Minn. Statutes 2004 273.119

Fire or police state aid, apportionment, Minn. Statutes 2004 69.021

Iron ore, tax assessments, Minn. Statutes 2004 273.1104

Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2004 270.67

Property taxes, assessment violations, Minn. Statutes 2004 270.11

Railroad companies, operating property, valuation, Minn. Statutes 2004 270.85

Taxes, Minn. Statutes 2004 270.101, 2004 270.274

Revocation

Income and franchise tax, exemptions, Minn. Statutes 2004 290.05

Right of entry, inspections

Alcoholic beverages, licensed premises, Minn. Statutes 2004 297G.13

Cigarette distributors, Minn. Statutes 2004 297F.13

Gambling businesses, Minn. Statutes 2004 297E.07

Gambling devices, storage facilities, Minn. Statutes 2004 349.162

Liquor licenses, inspections, Minn. Statutes 2004 297G.13

Malt beverages, licensed premises, Minn. Statutes 2004 297G.13

Tobacco products distributors, Minn. Statutes 2004 297F.13

Rulemaking

Agglomerating facilities, Minn. Statutes 2004 298.392

Agglomerating facilities taxes, reporting, Minn. Statutes 2004 298.395

Aircraft, Minn. Statutes 2004 270.074, 2004 360.595

Certificates of real estate value, Minn. Statutes 2004 272.115

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.02, 2004 297F.14

Cigarette taxes, Minn. Statutes 2004 297F.06, 2004 297F.08

Classification of property, Minn. Statutes 2004 273.125

Common carriers, registration as retail dealers, Minn. Statutes 2004 297A.90

Comprehensive health insurance plans, self-insurance reporting, Minn. Statutes 2004 62E.035

Dry cleaning facilities, use fees, returns, Minn. Statutes 2004 115B.491

Enforcement of law, Minn. Statutes 2004 270.06

Exemptions, Minn. Statutes 2004 14.03, 2004 270.79

Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2004 290.30

Fire state aid, Minn. Statutes 2004 69.011, 2004 69.021

Flight property taxes, federal law, conformity, Minn. Statutes 2004 270.078

Health care gross revenues taxes, application of law, Minn. Statutes 2004 295.57

Income and franchise taxes

Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2004 290.07

Depletion allowance, apportionment, Minn. Statutes 2004 290.01

Estimated payments, Minn. Statutes 2004 289A.26

Net operating loss deduction, Minn. Statutes 2004 290.095

Payments, due dates, Minn. Statutes 2004 289A.20

Legislative review of rules, Minn. Statutes 2004 14.3691

Liquor taxes, Minn. Statutes 2004 297G.03, 2004 297G.12

Manufactured homes, classification of property, Minn. Statutes 2004 273.125

Marijuana and controlled substances taxes, Minn. Statutes 2004 297D.03

Metropolitan solid waste landfill fees, Minn. Statutes 2004 473.843

Motor vehicle sales taxes, Minn. Statutes 2004 297A.90, 2004 297B.11

Open Space Property Tax Law, valuation and deferment eligibility guidelines, Minn. Statutes 2004 273.112

Petroleum products, distribution, sale, or use, Minn. Statutes 2004 296A.02

Property taxes, refunds, Minn. Statutes 2004 290A.20

Quiet aircraft, Minn. Statutes 2004 270.074

Railroad companies, operating property, valuation, Minn. Statutes 2004 270.84, 2004 270.86

Revenue recapture, Minn. Statutes 2004 270A.04, 2004 270A.12

Sales and use taxes, Minn. Statutes 2004 289A.11, 2004 297A.76

Sectional structures, classification of property, Minn. Statutes 2004 273.125

Semitaconite taxes, reports, Minn. Statutes 2004 298.38

Special motor fuel, distribution, sale, or use, Minn. Statutes 2004 296A.02

Taconite and iron sulfides taxes, reporting, Minn. Statutes 2004 298.27

Tax assessments, Minn. Statutes 2004 270.06

Tax returns, Minn. Statutes 2004 270B.19, 2004 289A.08

Taxes, Minn. Statutes 2004 270.06

Taxpayers' rights advocates, Minn. Statutes 2004 270.06

Taxpayers, information about, disclosure, Minn. Statutes 2004 270B.19

Withholding (taxes), Minn. Statutes 2004 289A.09, 2004 289A.20, 2004 290.92, 2004 290.923

Sales ratio studies, see Assessment/sales ratio studies under this topic

Sales

Cigarette stamps, Minn. Statutes 2004 297F.08

Cigarettes, contraband or vehicles used in tax violations, Minn. Statutes 2004 297F.21

Marijuana and controlled substances tax stamps, Minn. Statutes 2004 297D.10

Tax judgment sales, Minn. Statutes 2004 270.70 to 2004 270.708

Tobacco products, contraband or vehicles used in tax violations, Minn. Statutes 2004 297F.21

Untaxed alcoholic beverages, Minn. Statutes 2004 297G.20

Vehicles or conveyances used in liquor tax violations, Minn. Statutes 2004 297G.20

Samples, tax returns, microdata, Minn. Statutes 2004 270.0681

Schedules

Agricultural lands, valuation schedules, Minn. Statutes 2004 273.11

Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2004 270.67

Seal, Minn. Statutes 2004 270.02

Secretary, appointment, Minn. Statutes 2004 270.02

Seizing authority

Revenue Department defined as, Minn. Statutes 2004 297E.16

Senior appraisers, Minn. Statutes 2004 270.485

Service of process by

Auctions, sales and use taxes, security property, Minn. Statutes 2004 297A.92

Cigarette distributors or subjobbers, Minn. Statutes 2004 297F.04

Contested case hearings, Minn. Statutes 2004 60K.44, 2004 270.72

Debts owed to state, collection, Minn. Statutes 2004 16D.14

Foreign corporations, tax noncompliance orders, certified copies, Minn. Statutes 2004 270.721

Foreign limited liability companies, tax noncompliance orders, certified copies, Minn. Statutes 2004 270.721

Foreign limited liability partnerships, tax noncompliance orders, certified copies, Minn. Statutes 2004 270.721

Gambling contraband, complaints, Minn. Statutes 2004 297E.16, 2004 349.2125

Insurance taxes, subpoenas, Minn. Statutes 2004 297I.55

Levies for collection or payment of taxes, notice, Minn. Statutes 2004 270.70, 2004 270.701

Marijuana and controlled substances taxes, assessments, Minn. Statutes 2004 297D.12

Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2004 270.67

Petroleum products distributors, license revocation hearings, notice, Minn. Statutes 2004 296A.06

Sales and use tax permits, revocation notice, Minn. Statutes 2004 297A.86

Service by mail, records, Minn. Statutes 2004 270.061

Tax judgment sales, Minn. Statutes 2004 270.701

Tax-forfeited lands, reversion to state, notice, Minn. Statutes 2004 282.01

Tobacco products distributors or subjobbers, Minn. Statutes 2004 297F.04

Withholding (taxes), noncompliance notice, Minn. Statutes 2004 290.92

Service of process on

Cigarettes, contraband or vehicles used in violations, complaints, Minn. Statutes 2004 297F.21

Gambling contraband, seizure, complaints, Minn. Statutes 2004 297E.16

Gasoline contraband, seizure, complaints, Minn. Statutes 2004 296A.24

Liquor tax contraband, seizure, complaints, Minn. Statutes 2004 297G.20

Mortgage foreclosure sales, Minn. Statutes 2004 580.15

Net tax capacity findings, notice of appeal, Minn. Statutes 2004 270.23

Personal property or vehicles, confiscation for nonpayment of sales and use taxes, Minn. Statutes 2004 297A.91

Revenue recapture, contested case decisions and orders, Minn. Statutes 2004 270A.09

School district market value determinations, appeals, Minn. Statutes 2004 127A.48

Special motor fuel contraband, seizure, complaints, Minn. Statutes 2004 296A.24

Tax Court, appeals to, Minn. Statutes 2004 271.06

Tobacco products, contraband or vehicles used in violations, Minn. Statutes 2004 297F.21

Service pensions

Debts owed to state, setoff exclusion, Minn. Statutes 2004 16D.16

Signatures, tax liens, execution of notices, Minn. Statutes 2004 270.69

Special investigation unit

Considered as criminal justice agency, Minn. Statutes 2004 270.062

Criminal justice information system, access, Minn. Statutes 2004 270.0602

Standards, gambling organizations, audits, Minn. Statutes 2004 297E.06

State Appeal and Equalization Board, see APPEAL AND EQUALIZATION BOARDS

State Board of Equalization

Revenue Department acting as, Minn. Statutes 2004 270.11

State elections campaign fund, see STATE ELECTIONS CAMPAIGN FUND

State laws and statutes, free copies, Minn. Statutes 2004 3C.12

Statements by

Enforcement of law, procedures, Minn. Statutes 2004 270.0603

Taxes, assessments or penalties, Minn. Statutes 2004 270.274, 2004 270.68

Taxpayers' rights, Minn. Statutes 2004 270.0603

Studies by

Assessment/sales ratio studies, see same under this topic

Tax returns, statistical studies, Minn. Statutes 2004 270B.04

Subpoenas, authority to issue

Airline companies, Minn. Statutes 2004 270.073

Appearance date, taxes, levies for collection or payment, Minn. Statutes 2004 270.70

Assessment or equalization hearings, Minn. Statutes 2004 270.21

Cigarette and tobacco products taxes, audits and examinations, Minn. Statutes 2004 297F.15

Enforceability, petitions, Minn. Statutes 2004 270.06

Examiners, Minn. Statutes 2004 270.073

Failure to obey, contempts, Minn. Statutes 2004 270.06, 2004 270.073

Gambling taxes, Minn. Statutes 2004 297E.08

Generally, Minn. Statutes 2004 270.06

Insurance taxes, Minn. Statutes 2004 297I.55

Issuance on taxpayers' behalf, Minn. Statutes 2004 289A.36

Liquor taxes, audits and examinations, Minn. Statutes 2004 297G.14

Marijuana and controlled substances taxes, investigations, Minn. Statutes 2004 297D.14

Motor fuel taxes, audits and examinations, Minn. Statutes 2004 296A.20

Net tax capacity hearings, Minn. Statutes 2004 270.21

Railroad companies, Minn. Statutes 2004 270.83

Tax administration and compliance, Minn. Statutes 2004 289A.36

Tax data, disclosure, Minn. Statutes 2004 270B.16

Supervision by, Minn. Statutes 2004 270.06

Tax assessments

Administrative review, Minn. Statutes 2004 270.101, 2004 289A.37, 2004 289A.65

Aggregate assessments, Minn. Statutes 2004 289A.37

Assessment/sales ratio studies, see same under this topic

Biotechnology and health sciences industry zones, Minn. Statutes 2004 469.340

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.16, 2004 297F.17

Copies to third-party bulk filers and clients, Minn. Statutes 2004 290.92

Date of assessment, defined, Minn. Statutes 2004 270.65

Deed taxes, Minn. Statutes 2004 287.37

Enforcement of law, Minn. Statutes 2004 270.06

Federal tax changes, effect, Minn. Statutes 2004 289A.38

General law, see TAX ASSESSMENTS

Generally, Minn. Statutes 2004 289A.37

Income taxes, Minn. Statutes 2004 289A.37, 2004 289A.60, 2004 293.06, 2004 293.07

Job opportunity building zones, application of law, Minn. Statutes 2004 469.319

Levies for collection or payment of taxes, Minn. Statutes 2004 270.70

Liability assessments, generally, Minn. Statutes 2004 270.101

Liquor taxes, Minn. Statutes 2004 297G.15

Mortgage registry taxes, Minn. Statutes 2004 287.37

Motor fuel taxes, Minn. Statutes 2004 296A.201

New counties, total taxable market value assessment, Minn. Statutes 2004 370.01

Nonconsensual common law liens, penalties, Minn. Statutes 2004 270.278

Nonsettlement cigarettes fee, Minn. Statutes 2004 297F.24

Personal property taxes, Minn. Statutes 2004 273.33, 2004 273.37, 2004 273.43

Power to assess, Minn. Statutes 2004 289A.35, 2004 289A.36

Prima facie evidence, Minn. Statutes 2004 289A.37

School districts, 1987 tax capacity, Minn. Statutes 2004 273.1102

Senior citizens' property tax deferral program violations, penalties, Minn. Statutes 2004 290B.04

Substantial understatement of amount due, Minn. Statutes 2004 289A.60

Sufficiency of notice, Minn. Statutes 2004 289A.37

Tax preparation services, penalty assessments, Minn. Statutes 2004 270.30

Wind energy conversion systems, production taxes, Minn. Statutes 2004 272.029

Tax clearance certificates, see TAX CLEARANCE CERTIFICATES

Tax collections

Cigarette and tobacco products taxes, Indian retailers, sales to nonqualified purchasers, Minn. Statutes 2004 297F.07

Deed taxes, Minn. Statutes 2004 287.37

Income and franchise taxes, delinquent taxes, Minn. Statutes 2004 290.48

Indians, state and tribal sales, use, and excise taxes, Minn. Statutes 2004 270.60

Marijuana and controlled substances taxes, Minn. Statutes 2004 297D.02, 2004 297D.12

Mortgage registry taxes, Minn. Statutes 2004 287.37

Nonsettlement cigarettes fee, Minn. Statutes 2004 297F.24

Rulemaking, see same under this topic

Sales and use taxes, local sales tax, Minn. Statutes 2004 297A.99, 2004 473.592

Tax Court appeals, see Appeals to under TAX COURT

Tax credits, issuance

Biotechnology and health sciences industry zones, Minn. Statutes 2004 469.335

Tax expenditure budget, Minn. Statutes 2004 270.067

Tax information bulletins

Effect, Minn. Statutes 2004 270.0605

Exemption from rulemaking, Minn. Statutes 2004 14.03

Wetland value, Minn. Statutes 2004 273.11

Tax notices

Administration and compliance, third party subpoenas, Minn. Statutes 2004 289A.36

Assessments, Minn. Statutes 2004 296A.201, 2004 297D.12, 2004 297G.15 to 2004 297G.17

Delinquent taxes

Chiropractors, Minn. Statutes 2004 148.10

Copies to third-party bulk filers and clients, Minn. Statutes 2004 290.92

Cure of delinquency, Minn. Statutes 2004 270.73

Dental auxiliaries, Minn. Statutes 2004 150A.08

Dentists, Minn. Statutes 2004 150A.08

Franchise taxes, Minn. Statutes 2004 270.73

Insurance producers, Minn. Statutes 2004 60K.44

Licensed persons, Minn. Statutes 2004 270.72

Liquor taxes, Minn. Statutes 2004 270.73

Marriage and family therapists, Minn. Statutes 2004 148B.06

Mental health workers, Minn. Statutes 2004 148B.06

Osteopaths, Minn. Statutes 2004 147.091

Physicians and surgeons, Minn. Statutes 2004 147.091

Real estate licensees, Minn. Statutes 2004 82.35

Sales and use taxes, Minn. Statutes 2004 270.73

Social workers, Minn. Statutes 2004 148B.06

Withholding (taxes), Minn. Statutes 2004 270.73

Flight property taxes, Minn. Statutes 2004 270.075

Income and franchise taxes, Minn. Statutes 2004 290.48, 2004 293.11

Levies for collection or payment, Minn. Statutes 2004 270.70, 2004 270.7001, 2004 270.701, 2004 270.709

Liens, filing, Minn. Statutes 2004 270.69

Refunds, Minn. Statutes 2004 270A.03, 2004 270A.07, 2004 289A.50

Returns, failure to file, Minn. Statutes 2004 270.72

Semitaconite taxes, estimates, correction, Minn. Statutes 2004 298.39

Solid waste management taxes, Minn. Statutes 2004 297H.13

Tax classification of iron-bearing formations, Minn. Statutes 2004 273.16

Taxpayers

Administrative review, Minn. Statutes 2004 289A.65

Delinquent taxpayers, publication of names, Minn. Statutes 2004 270.691

Electronic tax payments, Minn. Statutes 2004 270.78

Mailed materials, use of Social Security number, Minn. Statutes 2004 270.0665

Rights, appeals, Minn. Statutes 2004 270.10

Unconstitutional tax laws, cumulative refunds owed, Minn. Statutes 2004 270.79

Taxpayers' rights advocates, suspension or disbarment, hearings, Minn. Statutes 2004 270.06

Third-party bulk filers, suspension or revocation of registration, Minn. Statutes 2004 290.92

Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2004 297F.04

Utility property, exemption, valuation, classification, or tax, Minn. Statutes 2004 273.372

Withholding (taxes), Minn. Statutes 2004 270.73, 2004 290.92

Tax returns, prepared by department

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.16

Generally, Minn. Statutes 2004 289A.35, 2004 289A.37

Liquor taxes, Minn. Statutes 2004 297G.15

Motor fuel taxes, Minn. Statutes 2004 296A.201

Tax revenues

Generally, see Revenues under specific kinds of taxes

Revenue notices, Minn. Statutes 2004 14.03, 2004 270.0604

Tax tables

Marriage penalty credit, income taxes, Minn. Statutes 2004 290.0675

Property taxes, payments, refunds, Minn. Statutes 2004 290A.04

Withholding (taxes), Minn. Statutes 2004 290.92

Tax-forfeited lands, duties, see TAX-FORFEITED LAND

Taxpayer interviews, procedures, Minn. Statutes 2004 270.272

Taxpayers' rights advocates, see under TAXES

Testimony, authority to take

Assessments, hearings, Minn. Statutes 2004 270.21

Examiners, Minn. Statutes 2004 270.073

Flight property taxes, Minn. Statutes 2004 270.073

Generally, Minn. Statutes 2004 270.06

Marijuana and controlled substances taxes, Minn. Statutes 2004 297D.14

Motor fuel taxes, Minn. Statutes 2004 296A.20

Net tax capacity hearings, Minn. Statutes 2004 270.21

Railroad companies, Minn. Statutes 2004 270.83

Tax Court appeals, exception, Minn. Statutes 2004 270.0601

Tests and testing, gambling devices, Minn. Statutes 2004 349.162

Towns with the same name, duties, Minn. Statutes 2004 379.07

Training, tax assessors, Minnesota laws course, Minn. Statutes 2004 273.0755

Transfer of duties and functions to

Department of taxation, Minn. Statutes 2004 270.02

Liquor Control Department, Minn. Statutes 2004 340A.201

Public examiner, Minn. Statutes 2004 270.084

Tax commission, Minn. Statutes 2004 270.05

Transfer of funds by

Cigarette tax stamp revolving fund, Minn. Statutes 2004 297F.08

Transfer of funds to

Dry cleaner environmental response and reimbursement, administrative services, Minn. Statutes 2004 115B.49

Licensing boards, administrative services, Minn. Statutes 2004 214.04

Natural resources lands, payments in lieu of taxes, Minn. Statutes 2004 477A.12

Property tax revenues, Minn. Statutes 2004 276.112

Unemployment benefits, income taxes, Minn. Statutes 2004 268.145

Travel expenses, approval and payment, Minn. Statutes 2004 270.04

Valuation of property

Flight property, Minn. Statutes 2004 270.074

Iron ore, Minn. Statutes 2004 273.1104

Iron Range municipalities, equalized market value, tax relief area revenue distribution, Minn. Statutes 2004 276A.01

Limitations, Minn. Statutes 2004 273.11

Metropolitan area municipalities, equalized market value, Minn. Statutes 2004 473F.02

Personal property, market value, Minn. Statutes 2004 270.11

Railroad companies, Minn. Statutes 2004 270.81 to 2004 270.86

Real property, market value, Minn. Statutes 2004 270.11

Vendors, tax returns, Minn. Statutes 2004 270B.13, 2004 290.91

Verification by

Homestead applicants, filing of state income tax returns, Minn. Statutes 2004 273.124

Minnesota college savings plan applicants, tax information, Minn. Statutes 2004 136G.11

Vendors, tax identification information, Minn. Statutes 2004 270.66

Verifying to

Biotechnology and health sciences industry zones, tax exemptions or credits, Minn. Statutes 2004 469.335

Violations and penalties

Disclosure violations, Minn. Statutes 2004 297D.13

Employees, obstructing performance of duties, criminal penalties, Minn. Statutes 2004 609.50

Former employees or officers, representation of taxpayers, Minn. Statutes 2004 270.021

Marijuana and controlled substances taxes, disclosure violations, Minn. Statutes 2004 297D.13

Waivers

Biotechnology and health sciences industry zones, repayment of tax benefits, Minn. Statutes 2004 469.340

Job opportunity building zones, repayment of tax benefits, Minn. Statutes 2004 469.319

Withholding (taxes), nonresident contractors, Minn. Statutes 2004 290.9705

Witnesses

Assessments, hearings, Minn. Statutes 2004 270.21

Attorney general, duties, Minn. Statutes 2004 270.15

Cigarette and tobacco products taxes, audits and examinations, Minn. Statutes 2004 297F.15

Depositions, Minn. Statutes 2004 270.06

Failure to appear or refusal to testify, Minn. Statutes 2004 270.15

Gambling tax investigations, fees, Minn. Statutes 2004 297E.08

Liquor taxes, audits and examinations, Minn. Statutes 2004 297G.14

Marijuana and controlled substances taxes, powers, Minn. Statutes 2004 297D.14

Motor fuel taxes, audits and examinations, Minn. Statutes 2004 296A.20

Net tax capacity hearings, Minn. Statutes 2004 270.21

Oaths, Minn. Statutes 2004 270.15

Summonses, Minn. Statutes 2004 270.06

Tax administration and compliance, Minn. Statutes 2004 289A.36

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569