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Minnesota Legislature

Office of the Revisor of Statutes

DEED TAXES

Administration, costs, payment, Minn. Statutes 2008 287.33

Amount, Minn. Statutes 2008 287.23

Assessments

Additional, Minn. Statutes 2008 287.38

Civil penalties, Minn. Statutes 2008 287.385

Collection, methods, county boards, duties, Minn. Statutes 2008 287.25

Consideration, determination of tax based on, Minn. Statutes 2008 287.21

Consolidations, determination of tax, Minn. Statutes 2008 287.21

County auditors, duties, generally, Minn. Statutes 2008 287.30

County treasurers, duties, generally, Minn. Statutes 2008 287.30

Data, classification, Minn. Statutes 2008 287.37

Defeat, willful attempts, additional monetary penalties, Minn. Statutes 2008 287.31

Definitions, Minn. Statutes 2008 287.20

Designated transfers, Minn. Statutes 2008 287.20

Documentary stamps, see Stamps under this topic

Evasion

Intentional, attempted, or assisting evasion, Minn. Statutes 2008 287.325

Willful attempts, additional monetary penalties, Minn. Statutes 2008 287.31

Exemptions

Generally, Minn. Statutes 2008 287.22

Metropolitan Airports Commission deeds, Minn. Statutes 2008 473.6671

New residential construction, Minn. Statutes 2008 287.221

Statements about, deed recordings, Minn. Statutes 2008 287.241

Extensions, interest, Minn. Statutes 2008 287.385

Fraud, attempted, additional assessments, Minn. Statutes 2008 287.38

Imposition of tax, Minn. Statutes 2008 287.21

Interest rate, computation, Minn. Statutes 2008 287.385

Judgments, interest, Minn. Statutes 2008 287.385

Lawsuits, Minn. Statutes 2008 287.28

Mergers, Minn. Statutes 2008 287.20, 2008 287.21

Metropolitan Airports Commission, exemption, Minn. Statutes 2008 473.6671

Notice date, Minn. Statutes 2008 287.29

Orders, Minn. Statutes 2008 287.28

Overpayments, refund procedures, Minn. Statutes 2008 287.28

Payment

County treasurers, duties, Minn. Statutes 2008 287.25, 2008 287.29

Electronic funds transfers, Minn. Statutes 2008 287.29

Failure to pay, monetary penalties, Minn. Statutes 2008 287.31

Late payments, interest, Minn. Statutes 2008 287.385

Property in more than one county, procedures, Minn. Statutes 2008 287.23

Receipts, endorsement, Minn. Statutes 2008 287.25

Stamps, Minn. Statutes 2008 287.25

Underpayment exceeding twenty-five percent, additional assessments, Minn. Statutes 2008 287.38

When due, Minn. Statutes 2008 287.21

Penalties (monetary)

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2008 287.31

Evasion or defeat, willful attempts, additional monetary penalties, Minn. Statutes 2008 287.31

Failure to pay taxes, Minn. Statutes 2008 287.31

Interest on, Minn. Statutes 2008 287.385

Property in more than one county, determination of tax, Minn. Statutes 2008 287.23

Property outside state, determination of tax, Minn. Statutes 2008 287.23

Rate, determination of, Minn. Statutes 2008 287.21

Real property, temporary transfers to obtain financing for improvements, Minn. Statutes 2008 287.222

Receipts (documents), Minn. Statutes 2008 287.23

Refunds

Generally, Minn. Statutes 2008 287.28

Interest, Minn. Statutes 2008 287.385

Reorganizations, Minn. Statutes 2008 287.20, 2008 287.21

Revenue Department, duties, Minn. Statutes 2008 287.37

Revenues

Apportionment, Minn. Statutes 2008 287.23, 2008 287.29

Stamps, depositing, Minn. Statutes 2008 287.29

Stamps

Defined, Minn. Statutes 2008 287.20

Generally, Minn. Statutes 2008 287.241 to 2008 287.28

State lands, sale, costs associated with sale, payment, Minn. Statutes 2008 92.06

Statements about, deeds, recording, Minn. Statutes 2008 287.241

Tax liability, generally, Minn. Statutes 2008 287.24

Tax stamps, Minn. Statutes 2008 287.20, 2008 287.241 to 2008 287.28

Tax-forfeited land, generally, Minn. Statutes 2008 287.2205

Taxpayers, refund applications, duties, Minn. Statutes 2008 287.28

Violations and penalties

Civil penalties, Minn. Statutes 2008 287.31, 2008 287.385

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2008 287.31

Defeat, willful attempts, additional penalties, Minn. Statutes 2008 287.31

Evasion, Minn. Statutes 2008 287.325

Failure to pay taxes, monetary penalties, Minn. Statutes 2008 287.31