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Minnesota Legislature

Office of the Revisor of Statutes

REVENUE DEPARTMENT

Administrative services, to licensing boards, Minn. Statutes 2008 214.04

Agglomerating facilities taxes, Minn. Statutes 2008 298.392, 2008 298.395, 2008 298.396

Agricultural and economic development account, Minn. Statutes 2008 41A.06

Agricultural homestead property, first tier valuation limit, Minn. Statutes 2008 273.11

Aircraft

Aircraft dealers, commercial use permits, fees, Minn. Statutes 2008 360.654

Airline companies, election of taxation, Minn. Statutes 2008 360.521

Quiet aircraft, Minn. Statutes 2008 270.074

Sales and use taxes, Minn. Statutes 2008 297A.82, 2008 360.595

Alcoholic beverages

Alcoholic beverage laws, enforcement, Minn. Statutes 2008 299A.02

Liquor taxes, see same under this topic

Manufacturer's warehouse permit holders, reports, Minn. Statutes 2008 340A.3055

Appeal and equalization boards

Generally, Minn. Statutes 2008 274.01

Handbook, Minn. Statutes 2008 274.014

Meetings, record, Minn. Statutes 2008 274.14

Appeals to, generally

Determination, binding status, Minn. Statutes 2008 271.12

Tax Court, see Appeals to under TAX COURT

Appointments by, generally, Minn. Statutes 2008 270C.02

Appraisers

Real estate appraisal law, exemption, Minn. Statutes 2008 82B.035

Senior appraisers, Minn. Statutes 2008 270C.98

Appropriations to

Amortization state aid, local relief associations, Minn. Statutes 2008 69.021, 2008 423A.02

Cigarette and tobacco products taxes, administrative expenses, Minn. Statutes 2008 297F.02

Cigarette tax stamps, Minn. Statutes 2008 297F.08

Debt collection costs, refunds, Minn. Statutes 2008 16D.11

Delinquent taxes, collection costs, Minn. Statutes 2008 270C.16

Disparity reduction aid, Minn. Statutes 2008 273.1398

Enterprise zones, funding for tax credits, Minn. Statutes 2008 469.169, 2008 469.171, 2008 469.1734, 2008 469.1735

Fire or police state aid, Minn. Statutes 2008 69.031

Flood loss aid, Minn. Statutes 2008 273.1383, 2008 273.1386

Gambling tax refunds and credits, Minn. Statutes 2008 297E.02

Health care access fund, insurance tax revenues, Minn. Statutes 2008 297I.05

Health care taxes, Minn. Statutes 2008 295.58

Income and franchise tax refunds, Minn. Statutes 2008 290.0671, 2008 290.0674

Insurance taxes, refunds, Minn. Statutes 2008 297I.60

International economic development zone, refundable credits, Minn. Statutes 2008 469.327

Job opportunity building zones, credits exceeding income tax liability, Minn. Statutes 2008 469.318

Levied and redeemed property refund account, Minn. Statutes 2008 270C.711

Liquor taxes, Minn. Statutes 2008 297G.02, 2008 297G.12

Local government aid, Minn. Statutes 2008 477A.03

Local sales taxes, assessment, Minn. Statutes 2008 270C.14

Market value homestead credits, Minn. Statutes 2008 273.1384

Military service credit (income taxes) refunds, Minn. Statutes 2008 290.0677

Minnesota conservation fund, Minn. Statutes 2008 40A.151

Motor fuels taxes, enforcement of law, Minn. Statutes 2008 296A.23

Motor vehicle sales taxes, refunds, Minn. Statutes 2008 297B.031

Political contribution refunds, Minn. Statutes 2008 290.06

Property tax refunds, Minn. Statutes 2008 290A.23, 2008 290A.25

Property tax relief, Minn. Statutes 2008 273.1391

Property tax relief for destroyed property, Minn. Statutes 2008 273.1233, 2008 273.1234, 2008 273.1235

Property valuation notices, costs, Minn. Statutes 2008 273.121

Public Employees Retirement Association employer contribution rate increase, Minn. Statutes 2008 273.1385

Rebate checks, lapsed, reissuance, Minn. Statutes 2008 270C.347

Revenue recapture, administration, Minn. Statutes 2008 270A.07

Sales and use tax refunds, Minn. Statutes 2008 297A.75

Senior citizens' property tax deferral program, Minn. Statutes 2008 290B.09

Services and recovery special revenue fund, Minn. Statutes 2008 270C.15

State agency fees collected from Indian tribes, Minn. Statutes 2008 270C.19

Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2008 290C.08

Taconite state aid, Minn. Statutes 2008 298.285

Tax debtor data matches, Minn. Statutes 2008 13B.07

Tax liens, recording fees, Minn. Statutes 2008 270C.63

Tax payments using financial transaction cards, fees, Minn. Statutes 2008 270C.425

Tax refunds, Minn. Statutes 2008 270C.19, 2008 289A.50

Tax revenues, counties with Indian gaming casinos, revenue-sharing, Minn. Statutes 2008 270C.19

Unpaid taxes, acquisition of seized property, Minn. Statutes 2008 270C.711

Utility valuation transition aid, Minn. Statutes 2008 477A.16

Volunteer firefighter relief associations, supplemental benefits, reimbursement, Minn. Statutes 2008 424A.10

Wetlands property tax exemption, reimbursement to counties, Minn. Statutes 2008 275.295

Assessment/sales ratio studies

Equalization boards, use, Minn. Statutes 2008 270.12

Equalized market values, Minn. Statutes 2008 477A.011

Evidence, Minn. Statutes 2008 271.06, 2008 271.21, 2008 278.05

Local government aid, Minn. Statutes 2008 477A.011

Market values, net tax capacities, determination, Minn. Statutes 2008 273.11

Methodology, Minn. Statutes 2008 270.12

Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2008 473F.02

Property taxes, Minn. Statutes 2008 278.05

Residential property, separation by market value categories, Minn. Statutes 2008 270.12

Sales prices, discounting for financing terms, Minn. Statutes 2008 270.12

School districts, adjusted net tax capacity, Minn. Statutes 2008 127A.48

Tax relief area revenue distribution, Minn. Statutes 2008 276A.01

Assessors Board, Minn. Statutes 2008 270.41

Assessors

Appointment, Minn. Statutes 2008 270C.94

City or town assessors, Minn. Statutes 2008 270C.99, 2008 273.05

County assessors, Minn. Statutes 2008 273.061

Courses of study, Minn. Statutes 2008 273.075, 2008 273.0755

Joint town and city debt, Minn. Statutes 2008 475.68

Licenses, Minn. Statutes 2008 270.48

Manual, Minn. Statutes 2008 270C.87

Special assessors, Minn. Statutes 2008 270C.95

Attorney general's opinions, requests, Minn. Statutes 2008 270C.09

Audits and examinations

Examiners, duties, Minn. Statutes 2008 270C.02, 2008 270C.31, 2008 270C.32

Taxpayer interviews, Minn. Statutes 2008 270C.285

Taxpayers' rights, Minn. Statutes 2008 270C.28

Biotechnology and health sciences industry zones, Minn. Statutes 2008 469.334, 2008 469.335, 2008 469.340

Boats and boating, watercraft purchaser's certificates, Minn. Statutes 2008 86B.401

Boundary adjustment orders

Community-based comprehensive municipal plans, Minn. Statutes 2008 462.3535

Budget, operating budget, payments from, Minn. Statutes 2008 270C.728

Bulletins, tax information, Minn. Statutes 2008 14.03, 2008 270C.07, 2008 273.11

Candidates for public office

Public subsidy agreements, notices of, Minn. Statutes 2008 10A.322

Capital improvement bonds, ballot questions, Minn. Statutes 2008 475.521

Carriers, cigarettes and tobacco products, reports, Minn. Statutes 2008 297F.11

Child support, Minn. Statutes 2008 16D.04, 2008 16D.05, 2008 256.9792

Cigarettes and tobacco products

Carriers, shipment reports, Minn. Statutes 2008 297F.11

Fire safety certification, inspections, Minn. Statutes 2008 299F.855

Licensee information, Minn. Statutes 2008 461.12

Out-of-state retailers, registration and reports, Minn. Statutes 2008 297F.031, 2008 297F.09

Taxes, Minn. Statutes 2008 297F.01 to 2008 297F.25

Tobacco health impact fee, Minn. Statutes 2008 256.9658

Weighted average retail price, inflation adjustments, Minn. Statutes 2008 297F.01

Commissioner's orders, generally

Copies, orders appealed from, return, Minn. Statutes 2008 271.06

Effective date, Minn. Statutes 2008 271.12

Flight property taxes, Minn. Statutes 2008 270.076

Injunctions, Minn. Statutes 2008 271.12

Orders of assessment, Minn. Statutes 2008 270C.33

Prima facie valid, Minn. Statutes 2008 271.06

Property tax reductions, Minn. Statutes 2008 270C.88

Supreme Court decision in lieu of, Minn. Statutes 2008 271.09

Writing, Minn. Statutes 2008 270C.33

Commissioner

Appointment, Minn. Statutes 2008 15.06, 2008 270C.02

Appointments by, Minn. Statutes 2008 270C.02

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2008 15A.082

Expense allowance, Minn. Statutes 2008 15A.081

Governor's recommendation, Minn. Statutes 2008 15A.0815

Increases or decreases, Minn. Statutes 2008 15A.0815

Salary range, Minn. Statutes 2008 15A.01, 2008 15A.0815, 2008 15A.13

Duties, generally, Minn. Statutes 2008 15.06

Memberships, productivity loan committee, Minn. Statutes 2008 16B.87

Orders, see Commissioner's orders under this topic

Powers generally, Minn. Statutes 2008 270C.02

Qualifications, Minn. Statutes 2008 270C.02

Retirement, Minn. Statutes 2008 352D.02, 2008 353.01

Signatures, Minn. Statutes 2008 8.30, 2008 270C.02, 2008 270C.33

Term, Minn. Statutes 2008 15.06

Comparable worth, noncompliance penalties, Minn. Statutes 2008 471.9981

Conservation tax credit, lost revenues, review, Minn. Statutes 2008 273.119

Contamination taxes, duties regarding, Minn. Statutes 2008 270.96

Contractors, ronresidents, surety payments, Minn. Statutes 2008 290.9705

Created, Minn. Statutes 2008 270C.02

Criminal investigation unit, Minn. Statutes 2008 270C.05

Criminal justice information system, access, Minn. Statutes 2008 270C.05

Data, see Revenue Department under GOVERNMENT DATA

Death taxes, payment, Minn. Statutes 2008 291.43, 2008 291.44, 2008 291.45

Debt collection, see DEBTS TO STATE, COLLECTION

Deed taxes, duties regarding, Minn. Statutes 2008 287.29, 2008 287.37

Definitions, generally, Minn. Statutes 2008 270C.01

Delinquent taxes, collection, Minn. Statutes 2008 270C.16

Department of state, designation, Minn. Statutes 2008 15.01

Depositions, authority to take, Minn. Statutes 2008 270C.02, 2008 270C.31

Deputy commissioner, appointment, Minn. Statutes 2008 270C.02

Discovery, Minn. Statutes 2008 270B.16

Disparity reduction aid, calculation, Minn. Statutes 2008 273.1398

Dry cleaner environmental response and reimbursement, duties, Minn. Statutes 2008 115B.48 to 2008 115B.492

Duties and powers, generally

Generally, Minn. Statutes 2008 270C.03

State Board of Equalization, see APPEAL AND EQUALIZATION BOARDS

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

Emergency medical services districts

Taxes, duties regarding, Minn. Statutes 2008 144F.01

Employees

Advice given, erroneous, appeal of tax penalties, Minn. Statutes 2008 270C.34

Alcoholic beverage violations, discharge, Minn. Statutes 2008 299A.02

Appointment, Minn. Statutes 2008 270C.02

Appraisers, Minn. Statutes 2008 82B.035, 2008 270C.98

Compensation and salaries, Minn. Statutes 2008 270C.02

Evaluation, basis, Minn. Statutes 2008 270C.105

Former employees, representation of taxpayers, Minn. Statutes 2008 270C.10

Obstructing performance of duties, criminal penalties, Minn. Statutes 2008 609.50

Probationary employees, termination, Minn. Statutes 2008 43A.16

Regional representatives, Minn. Statutes 2008 270C.98

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2008 352D.02

Seasonal employees, Minn. Statutes 2008 43A.15

State agency debt, case reviewer, Minn. Statutes 2008 16D.10

Unclassified positions, Minn. Statutes 2008 43A.08

Enforcement of law

Generally, Minn. Statutes 2008 270C.03, 2008 270C.04

Taxpayers' rights and procedures, Minn. Statutes 2008 270C.28

Enterprise zones, duties regarding, Minn. Statutes 2008 469.169 to 2008 469.173, 2008 469.1734, 2008 469.1735

Entertainment taxes, Minn. Statutes 2008 290.9201

Environmental response costs, state aid reduction, Minn. Statutes 2008 115B.41

Estate taxes, see ESTATE TAXES

Examinations, see Audits and examinations under this topic

Examiners

Appointment, Minn. Statutes 2008 270.83, 2008 270C.02

Compensation and salaries, Minn. Statutes 2008 270C.02

Powers, Minn. Statutes 2008 270C.02, 2008 270C.31, 2008 270C.32

Public Safety Department, agent for Revenue Department, Minn. Statutes 2008 297B.11

Railroad companies, power to examine, Minn. Statutes 2008 270.83

Explore Minnesota Tourism, quarterly sales tax reports, Minn. Statutes 2008 270C.131

Federal health insurance credit, duties regarding, Minn. Statutes 2008 256.362

Fees, generally

Claims due state, compromise and settlement, Minn. Statutes 2008 8.30

Filing officers, Minn. Statutes 2008 270C.02

Fire state aid, see State aid to local governments under this topic

Flight property taxes, Minn. Statutes 2008 270.071 to 2008 270.079

Foreign corporations, Minn. Statutes 2008 270C.721, 2008 303.17

Funds and accounts

Deposits to, Minn. Statutes 2008 297F.21, 2008 349.2125

Levied and redeemed property refund account, Minn. Statutes 2008 270C.711

Revenue recapture revolving fund, Minn. Statutes 2008 270A.07, 2008 270C.41

Service and recovery special revenue fund, Minn. Statutes 2008 270C.15

Tobacco health impact fund, Minn. Statutes 2008 256.9658

Gambling

Gambling equipment, Minn. Statutes 2008 349.162

Gambling organizations

Licenses, consulting, Minn. Statutes 2008 349.16

Payroll processing, Minn. Statutes 2008 349.168

Premises permit fees, reports, Minn. Statutes 2008 349.165

Profits, reports, Minn. Statutes 2008 349.154

Gambling taxes, Minn. Statutes 2008 297E.02 to 2008 297E.17

Indian gaming casinos, Minn. Statutes 2008 270C.19

Reports about, Minn. Statutes 2008 349.19

Gasoline and petroleum products taxes, Minn. Statutes 2008 296A.02, 2008 296A.24

General education referendum levy, duties, Minn. Statutes 2008 126C.17

Generally, Minn. Statutes 2008 270C.02

Gross revenues taxes, health care taxes, Minn. Statutes 2008 295.53, 2008 295.55

Health care cost containment, data sharing, Minn. Statutes 2008 62J.41

Health care taxes, Minn. Statutes 2008 295.53, 2008 295.55

Housing improvement areas, Minn. Statutes 2008 428A.13

Income and franchise taxes

Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2008 290.07

Allocation of income, Minn. Statutes 2008 290.17, 2008 290.20

Alternative minimum tax exemption, inflation adjustments, Minn. Statutes 2008 290.091

Common trust funds, income, Minn. Statutes 2008 289A.12

Corporate franchise taxes, fees, returns, Minn. Statutes 2008 290.0922

Corporations, Minn. Statutes 2008 290.34, 2008 290.371

Delinquent taxes, Minn. Statutes 2008 290.48

Dependent care credit, refunds, Minn. Statutes 2008 290.067

Depletion allowance, apportionment, Minn. Statutes 2008 290.01

Education credit refunds, assignment, Minn. Statutes 2008 290.0679

Educational institutions, conveyances to, income, Minn. Statutes 2008 293.04, 2008 293.05, 2008 293.06, 2008 293.07, 2008 293.10, 2008 293.11, 2008 293.13

Employers, deductions for health insurance contributions, Minn. Statutes 2008 62A.29

Entertainment taxes, Minn. Statutes 2008 290.9201

Exemptions, entities claiming, investigations, Minn. Statutes 2008 290.05

Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2008 290.30

Generally, Minn. Statutes 2008 290.01 to 2008 290.9744

Investment companies, Minn. Statutes 2008 290.36

Marriage penalty credit, tax tables, Minn. Statutes 2008 290.0675

Net operating loss deduction, Minn. Statutes 2008 290.095

Nongame wildlife checkoff, Minn. Statutes 2008 290.431, 2008 290.432

Reciprocity agreements, Minn. Statutes 2008 290.081

Refunds

Appropriations, Minn. Statutes 2008 290.0671, 2008 290.0674

Political contribution refunds, Minn. Statutes 2008 290.06

Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2008 290C.08

Returns, records and record keeping, Minn. Statutes 2008 270C.20

Tax arbitration boards, appointment, Minn. Statutes 2008 290.081

Tax notices, Minn. Statutes 2008 270C.36, 2008 290.48, 2008 290.92

Tax returns, disclosure, Minn. Statutes 2008 270B.131

Taxpayers, dissolution of marriage, Minn. Statutes 2008 289A.31

Third-party bulk filers, Minn. Statutes 2008 290.92

Withholding, Minn. Statutes 2008 290.923

Withholding (taxes), Minn. Statutes 2008 270C.66, 2008 270C.69, 2008 290.92

Workers' compensation reports, use, Minn. Statutes 2008 176.231

Independent contractors

Exemption certification, review, Minn. Statutes 2008 181.723

Tax return data, access to, safeguarding, Minn. Statutes 2008 270B.13

Indians, state and tribal sales, use, and excise taxes, Minn. Statutes 2008 270C.19

Industrial facilities, closings, layoffs, or relocation, Minn. Statutes 2008 116L.976

Information exchanges

MinnesotaCare applicants, Minn. Statutes 2008 256L.05

Tax data, Minn. Statutes 2008 270B.14

Insurance taxes, see INSURANCE TAXES

Interrogatories, nonprofit corporations, Minn. Statutes 2008 317A.751

Investigations

Criminal investigation unit, Minn. Statutes 2008 270C.05

Tax violations, criminal investigations, classification, disclosure, Minn. Statutes 2008 270B.02, 2008 270B.03

Taxes, Minn. Statutes 2008 270C.055

Taxpayers, Minn. Statutes 2008 270C.31

Job opportunity building zones, Minn. Statutes 2008 469.314, 2008 469.318, 2008 469.319, 2008 469.3201

JOBZ benefits, certification of continuing eligibility, Minn. Statutes 2008 469.3193

Land exchanges, class B, Minn. Statutes 2008 94.344

Lawsuits, taxes, Minn. Statutes 2008 270C.61, 2008 270C.728, 2008 271.12

Letters of administration, application rights, Minn. Statutes 2008 291.21

Levies by IRS against state tax refunds, Minn. Statutes 2008 270C.41

Licensing boards, duties regarding, Minn. Statutes 2008 214.04, 2008 214.16

Limited liability companies

Certificates of authority, Minn. Statutes 2008 270C.721

Foreign companies, certificates of authority, Minn. Statutes 2008 270C.721

Limited partnerships

Foreign limited partnerships, dissolution, Minn. Statutes 2008 321.0906

Liquefied petroleum gas sales, fees, Minn. Statutes 2008 239.785

Liquor taxes

Generally, Minn. Statutes 2008 297G.01 to 2008 297G.22

Liquor license applicants, unpaid state or local taxes or assessments, liability, Minn. Statutes 2008 270B.07

Local assessment practices, review, Minn. Statutes 2008 273.0645

Local government aid

Calculation and payment, Minn. Statutes 2008 477A.011 to 2008 477A.15

Disparity reduction aid, Minn. Statutes 2008 275.08

Local government revenue forecasts, Minn. Statutes 2008 16A.103

Local governments, taxes, collection, Minn. Statutes 2008 270C.17

Local relief associations, see Retirement plans under this topic

Lottery prizes, withholding from, Minn. Statutes 2008 349A.08

Marijuana and controlled substances taxes, duties, Minn. Statutes 2008 297D.02 to 2008 297D.13

Metropolitan areas, revenue distribution, Minn. Statutes 2008 473F.02, 2008 473F.07, 2008 473F.10, 2008 473F.13

Metropolitan Council

Highway project taxes, Minn. Statutes 2008 473.167

Levy limits, Minn. Statutes 2008 473.249

Transit taxes, levy limits, Minn. Statutes 2008 473.446

Metropolitan Mosquito Control Commission, Minn. Statutes 2008 473.711

Metropolitan solid waste landfill fees, Minn. Statutes 2008 473.843

Minerals taxes

Agglomerating facilities, Minn. Statutes 2008 298.392, 2008 298.395, 2008 298.396

Gross proceeds, metal and mineral product sales, Minn. Statutes 2008 298.016

Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2008 298.405

Mineral rights owners, filings, Minn. Statutes 2008 298.48

Semitaconite taxes, Minn. Statutes 2008 298.38, 2008 298.39

Taconite and iron sulfides taxes, Minn. Statutes 2008 126C.48, 2008 126C.65, 2008 298.24, 2008 298.27, 2008 298.28

Taconite municipal aid, Minn. Statutes 2008 298.282, 2008 298.283

Taconite state aid, Minn. Statutes 2008 298.285

Unmined ore, notice about, Minn. Statutes 2008 298.47

Minneapolis Firefighters Relief Association, Minn. Statutes 2008 423C.13

Minnesota college savings plan, Minn. Statutes 2008 136G.11

MinnesotaCare, Minn. Statutes 2008 256L.05

Mission of department, Minn. Statutes 2008 270C.03

Mortgage foreclosure sales and, Minn. Statutes 2008 580.15

Mortgage registry taxes, Minn. Statutes 2008 287.12, 2008 287.37

Motor carrier inspections, Minn. Statutes 2008 221.221

Motor fuel taxes, see MOTOR FUEL TAXES

Motor vehicle sales taxes

Collections, reporting, Minn. Statutes 2008 297A.991

Motor carriers, interstate, as retailers, Minn. Statutes 2008 297A.90, 2008 297A.91

Refund applications, forms, Minn. Statutes 2008 297B.031

Registrar as agent, Minn. Statutes 2008 297B.11

Motor vehicles owned by, Minn. Statutes 2008 168.012

Motor vehicles

Criminal investigators, marking, Minn. Statutes 2008 16B.54

Unmarked motor vehicles, Minn. Statutes 2008 168.012, 2008 270C.03

Multistate Tax Commission, Minn. Statutes 2008 290.172

Multistate Tax Compact Advisory Committee, Minn. Statutes 2008 290.173

Municipal boundary adjustments, orders

Notice received, Minn. Statutes 2008 414.09

Nonprofit corporations, dissolution, Minn. Statutes 2008 317A.823

Nonresidents, contractors, surety payments, Minn. Statutes 2008 290.9705

Nonsettlement cigarettes fee, Minn. Statutes 2008 297F.24

Oaths and affirmations, authority to administer

Generally, Minn. Statutes 2008 270C.02, 2008 270C.31

Offers-in-compromise or installment payments

Tax liability, Minn. Statutes 2008 270C.52

Offices, equipment, and supplies, Minn. Statutes 2008 270C.02

Partnerships, foreign, certificates of authority, Minn. Statutes 2008 270C.721

Party to suits, Tax Court, Small Claims Division, Minn. Statutes 2008 271.21

Payments by, witnesses, Minn. Statutes 2008 270C.31

Personal property taxes

Assessment or equalization, commissioner's orders, Minn. Statutes 2008 270C.924, 2008 270C.926

Listing, Minn. Statutes 2008 273.48

Manufactured homes, delinquent taxes, Minn. Statutes 2008 277.17

Personal property, leased property lists, Minn. Statutes 2008 272.69

Tax assessments, Minn. Statutes 2008 273.33, 2008 273.37, 2008 273.43

Utilities, Minn. Statutes 2008 273.371, 2008 273.372

Petroleum products

Bulk purchasers, licenses, Minn. Statutes 2008 296A.05

Distributors, licenses, Minn. Statutes 2008 296A.03

Inspections, Minn. Statutes 2008 239.101

Licenses, revocations, Minn. Statutes 2008 296A.06

Special fuel dealers, licenses, Minn. Statutes 2008 296A.04

Taxes, see MOTOR FUEL TAXES

Petroleum tank release cleanup, fees, Minn. Statutes 2008 115C.08

Police and fire state aid, see State aid to local governments under this topic

Police and firefighter relief associations

Financial compliance reports, Minn. Statutes 2008 6.495

Political contribution refunds, reports, Minn. Statutes 2008 290.06

Property Tax Division, Minn. Statutes 2008 270C.98

Property tax refunds

Appropriations, Minn. Statutes 2008 290A.23, 2008 290A.25

Certificates of rent paid, Minn. Statutes 2008 290A.19

Determinations by, Minn. Statutes 2008 290A.03

Payments, Minn. Statutes 2008 290A.07, 2008 290A.09

Rulemaking, Minn. Statutes 2008 290A.20

Statements, Minn. Statutes 2008 290A.14

Tax tables, Minn. Statutes 2008 290A.04

Workers' compensation reports, use, Minn. Statutes 2008 176.231

Property taxes

Abatements, notice, Minn. Statutes 2008 375.192

Agricultural Property Tax Law, deferment applications, Minn. Statutes 2008 273.111

Appeal and equalization boards, Minn. Statutes 2008 274.01, 2008 274.14

Appeals, Minn. Statutes 2008 270C.925

Assessment or equalization hearings, request for, Minn. Statutes 2008 270C.922

Biennial report, Minn. Statutes 2008 270C.13

Certificates of real estate value, Minn. Statutes 2008 272.115

Certificates of rent paid, Minn. Statutes 2008 290A.19

Classification of property, changes, Minn. Statutes 2008 273.17

Complaints, investigations, Minn. Statutes 2008 270C.92

Congressional Medal of Honor recipients, Minn. Statutes 2008 273.118

Data, tax administration purposes, Minn. Statutes 2008 272.115

Delinquent taxes, Minn. Statutes 2008 279.06, 2008 279.34

Duties and powers generally, Minn. Statutes 2008 270C.85

Electric generating facilities, efficiency increases, Minn. Statutes 2008 272.0211

Equalization hearings, Minn. Statutes 2008 270C.921

Excess levies, appeals, Minn. Statutes 2008 275.065

Exemptions, statements, Minn. Statutes 2008 272.025

Homesteads, Minn. Statutes 2008 273.124, 2008 273.1315

Iron ore, value, Minn. Statutes 2008 273.1104

Limited market value and valuation exclusion, Minn. Statutes 2008 273.1106

Local government levies, Minn. Statutes 2008 275.07, 2008 275.62, 2008 275.74

Meetings, Minn. Statutes 2008 384.06

Natural resource lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2008 273.13

Net tax capacity hearings, Minn. Statutes 2008 270C.921 to 2008 270C.924

New counties, total taxable market value assessment, Minn. Statutes 2008 370.01

Open Space Property Tax Law, deferment applications, Minn. Statutes 2008 273.112

Personal property taxes, see same under this topic

Pollution control or abatement equipment or devices, tax exemption, Minn. Statutes 2008 272.02

Property tax relief, taconite and iron ore areas, Minn. Statutes 2008 273.135, 2008 273.136

Property valuation notices, Minn. Statutes 2008 273.121

Railroad operating property, Minn. Statutes 2008 270.81 to 2008 270.87, 2008 272.20

Real estate tax judgment sales, Minn. Statutes 2008 280.001 to 2008 280.43

Real estate tax judgment sales redemption, Minn. Statutes 2008 281.01 to 2008 281.40

Real property owners, disability status certification, Minn. Statutes 2008 273.13

Refunds, see Property tax refunds under this topic

Regional public library systems, levies, Minn. Statutes 2008 134.342

Reports of certified levies, Minn. Statutes 2008 275.07

Revenues, transfer to, Minn. Statutes 2008 276.112

School district payments, certifying, Minn. Statutes 2008 273.1392

School district property taxes, see same under this topic

School districts, rate conversion, Minn. Statutes 2008 273.1102

State aid to local governments, duties regarding, solid waste disposal facility contingency action costs, Minn. Statutes 2008 116.07

State elections campaign fund, certifications, Minn. Statutes 2008 10A.31, 2008 10A.321

State general tax, levy rate, Minn. Statutes 2008 275.025

Statements, forms, Minn. Statutes 2008 276.04

Tax assessments, Minn. Statutes 2008 274.09, 2008 274.13, 2008 274.16

Tax increment financing districts, taxable parcels, reduction in market value, Minn. Statutes 2008 272.71

Wind energy conversion systems, Minn. Statutes 2008 272.028, 2008 272.029

Public campground leasing rules, approval, Minn. Statutes 2008 92.46

Public safety radio communication system, reports, Minn. Statutes 2008 373.47

Public utilities, property taxes, Minn. Statutes 2008 216B.1646

Railroad operating property, Minn. Statutes 2008 270.81 to 2008 270.87, 2008 272.20

Railroads, Minn. Statutes 2008 273.372

Ramsey County, tax-forfeited lands, Minn. Statutes 2008 383A.76

Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION

Real estate tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES

Records and record keeping, generally

Commissioner's orders, Minn. Statutes 2008 270C.33

Copies, certification, Minn. Statutes 2008 270C.02

Filing officers, authorization, Minn. Statutes 2008 270C.02

Red Lake Game Preserve, duties regarding, Minn. Statutes 2008 282.221

Regional public library systems, levies, Minn. Statutes 2008 134.342

Reports given

Bills (legislative), tax incidence impact analysis, Minn. Statutes 2008 270C.13

Business corporations, tax return information, Minn. Statutes 2008 302A.821

Delinquent taxes, collection, Minn. Statutes 2008 270C.16

Excise taxes, biennial report, Minn. Statutes 2008 270C.13

Explore Minnesota Tourism tax report, Minn. Statutes 2008 270C.131

Impact analysis report, state aid to local governments, Minn. Statutes 2008 465.82

Income and franchise taxes, Minn. Statutes 2008 270C.13, 2008 290.081

Iron Range municipalities, tax relief area revenue distribution, Minn. Statutes 2008 276A.01

Legislative bills, revenue estimates, Minn. Statutes 2008 270C.11

Levied and redeemed property refund account, Minn. Statutes 2008 270C.711

Local government revenue forecasts, Minn. Statutes 2008 16A.103

Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2008 473F.02

Motor vehicle sales taxes, government revenues, Minn. Statutes 2008 297A.991

Net tax capacity, proceedings to change, Minn. Statutes 2008 270C.91

Political contribution refunds, Minn. Statutes 2008 290.06

Property taxes, biennial report, Minn. Statutes 2008 270C.13

Sales and use taxes, Minn. Statutes 2008 270C.13, 2008 297A.991

School districts, adjusted net tax capacity, Minn. Statutes 2008 127A.48

Solid waste management taxes, revenues, Minn. Statutes 2008 297H.13

Taconite and iron sulfides taxes, estimated distribution, Minn. Statutes 2008 298.28

Tax expenditure budget, Minn. Statutes 2008 270C.11

Tax incidence reports, Minn. Statutes 2008 270C.13

Tax payments by financial transaction card, Minn. Statutes 2008 270C.425

Taxable property, Minn. Statutes 2008 270C.85

Valuation of property, cities and towns, limited market value and valuation exclusion, Minn. Statutes 2008 273.1106

Research Division, Minn. Statutes 2008 270C.12

Restitution debt, Minn. Statutes 2008 611A.04

Retirement plans

Local firefighter relief associations, duties, Minn. Statutes 2008 69.051

Local relief associations

Municipal resolutions to retain consolidation accounts, Minn. Statutes 2008 353.665

Overdue municipal contributions, Minn. Statutes 2008 353A.10

Police and firefighter relief associations, financial compliance reports, Minn. Statutes 2008 6.495

Public retirement plans, employee contribution pick ups, Minn. Statutes 2008 356.62

Volunteer firefighter relief associations, Minn. Statutes 2008 424B.02, 2008 424B.08, 2008 424B.20

Revenue laws, administration, Minn. Statutes 2008 270C.02, 2008 270C.03

Revenue notices, Minn. Statutes 2008 270C.07

Revenue recapture

Generally, Minn. Statutes 2008 270A.01 to 2008 270A.12

Restitution debt, Minn. Statutes 2008 611A.04

Rulemaking authority

Agglomerating facilities, Minn. Statutes 2008 298.392

Agglomerating facilities taxes, reporting, Minn. Statutes 2008 298.395

Aircraft, Minn. Statutes 2008 270.074, 2008 360.595

Certificates of real estate value, Minn. Statutes 2008 272.115

Cigarette and tobacco products taxes, Minn. Statutes 2008 297F.02

Cigarette taxes, Minn. Statutes 2008 297F.06, 2008 297F.08

Classification of property, Minn. Statutes 2008 273.125

Common carriers, registration as retail dealers, Minn. Statutes 2008 297A.90

Dry cleaning facilities, use fees, returns, Minn. Statutes 2008 115B.491

Exemptions, Minn. Statutes 2008 14.03

Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2008 290.30

Fire state aid, Minn. Statutes 2008 69.011, 2008 69.021

Flight property taxes, federal law, conformity, Minn. Statutes 2008 270.078

Health care taxes, Minn. Statutes 2008 295.57

Income and franchise taxes

Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2008 290.07

Depletion allowance, apportionment, Minn. Statutes 2008 290.01

Estimated payments, Minn. Statutes 2008 289A.26

Net operating loss deduction, Minn. Statutes 2008 290.095

Payments, due dates, Minn. Statutes 2008 289A.20

Liquor taxes, Minn. Statutes 2008 297G.03, 2008 297G.12

Manufactured homes, classification of property, Minn. Statutes 2008 273.125

Marijuana and controlled substances taxes, Minn. Statutes 2008 297D.03

Metropolitan solid waste landfill fees, Minn. Statutes 2008 473.843

Motor vehicle sales taxes, Minn. Statutes 2008 297A.90, 2008 297B.11

Open Space Property Tax Law, valuation and deferment eligibility guidelines, Minn. Statutes 2008 273.112

Petroleum products, distribution, sale, or use, Minn. Statutes 2008 296A.02

Property taxes, refunds, Minn. Statutes 2008 290A.20

Quiet aircraft, Minn. Statutes 2008 270.074

Railroad companies, operating property, valuation, Minn. Statutes 2008 270.84, 2008 270.86

Revenue recapture, Minn. Statutes 2008 270A.04, 2008 270A.12

Sales and use taxes, Minn. Statutes 2008 289A.11, 2008 297A.76

Sectional structures, classification of property, Minn. Statutes 2008 273.125

Semitaconite taxes, reports, Minn. Statutes 2008 298.38

Special motor fuel, distribution, sale, or use, Minn. Statutes 2008 296A.02

Taconite and iron sulfides taxes, reporting, Minn. Statutes 2008 298.27

Tax assessments, Minn. Statutes 2008 270C.03

Tax returns, Minn. Statutes 2008 270B.19, 2008 289A.08

Taxes, Minn. Statutes 2008 270C.06

Taxpayers, information about, disclosure, Minn. Statutes 2008 270B.19

Taxpayers' rights advocates, Minn. Statutes 2008 270C.44

Withholding (taxes), Minn. Statutes 2008 289A.09, 2008 289A.20, 2008 290.92, 2008 290.923

Sales and use taxes

Auctions, security property, Minn. Statutes 2008 297A.92

Explore Minnesota Tourism tax report, Minn. Statutes 2008 270C.131

Filing and payment, authorization, Minn. Statutes 2008 289A.18

Local sales tax, Minn. Statutes 2008 297A.99, 2008 473.592

Motor vehicle sales taxes, see same under this topic

Reports, Minn. Statutes 2008 270C.13, 2008 297A.991

Revenues, depositing, Minn. Statutes 2008 297A.94

Sales and use tax permits, Minn. Statutes 2008 297A.83

Schedules, Minn. Statutes 2008 297A.95

Uniform administration, Minn. Statutes 2008 297A.995

School district property taxes

Debt limits, Minn. Statutes 2008 126C.69

General education referendum levy, Minn. Statutes 2008 126C.17

Market values, Minn. Statutes 2008 475.53

Net tax capacity, Minn. Statutes 2008 127A.48

School districts, adjusted net tax capacity, Minn. Statutes 2008 127A.48

Taconite and iron sulfides taxes, Minn. Statutes 2008 126C.48, 2008 126C.65

Seal, Minn. Statutes 2008 270C.02

Seed capital investment credit, Minn. Statutes 2008 116J.8732, 2008 290.06

Senior citizens' property tax deferral program, Minn. Statutes 2008 290B.04 to 2008 290B.10

Service of process by, generally

Service by mail, records, Minn. Statutes 2008 270C.38

Setoff, political subdivision debts, Minn. Statutes 2008 270C.18

Snowmobile purchaser's certificates, form, Minn. Statutes 2008 84.82

Solid waste management taxes, Minn. Statutes 2008 297H.01 to 2008 297H.13&year=2008">2008 297H.13, 297H.13

Special service districts, Minn. Statutes 2008 428A.02

Sports bookmaking taxes, statistics, Minn. Statutes 2008 297E.03

State agency fees, collection from Indian tribes, Minn. Statutes 2008 270C.19

State aid to local governments

Estimates or actual amounts, Minn. Statutes 2008 276.04

Fire state aid, Minn. Statutes 2008 69.021, 2008 423C.13

Impact analysis report, Minn. Statutes 2008 465.82

Local government aid

Calculation and payment, Minn. Statutes 2008 477A.011, 2008 477A.0124, 2008 477A.014, 2008 477A.03, 2008 477A.15

Disparity reduction aid, Minn. Statutes 2008 275.08

Police state aid, Minn. Statutes 2008 297I.25

Reductions, Minn. Statutes 2008 115B.41, 2008 270C.96

Utility valuation transition aid, Minn. Statutes 2008 477A.16

Wetlands replacement lands, report, payments in lieu of taxes, Minn. Statutes 2008 477A.12

State contracts

Contractors, income tax withholding, Minn. Statutes 2008 270C.66

Vendors or contractors, tax liability, Minn. Statutes 2008 270B.09

State laws and statutes, free copies, Minn. Statutes 2008 3C.12

Streamlined sales tax agreement, see under SALES AND USE TAXES

Studies by, statistical studies, Minn. Statutes 2008 270B.04

Subpoenas, authority to issue, Minn. Statutes 2008 270C.02, 2008 270C.31, 2008 270C.32

Supplemental nursing services agencies, duties, Minn. Statutes 2008 144A.72

Sustainable forest incentive program, Minn. Statutes 2008 290C.04 to 2008 290C.06, 2008 290C.08 to 2008 290C.12

Tax assessments, see TAX ASSESSMENTS

Tax clearance certificates, see TAX CLEARANCE CERTIFICATES

Tax collections, Minn. Statutes 2008 270C.03, 2008 270C.50

Tax Court appeals, see Appeals to under TAX COURT

Tax debtor data match system, Minn. Statutes 2008 13B.07

Tax expenditure budget, Minn. Statutes 2008 270C.11

Tax extension agreements, Minn. Statutes 2008 289A.42, 2008 297F.17

Tax incidence reports, Minn. Statutes 2008 270C.13

Tax increment financing, Minn. Statutes 2008 469.1761, 2008 469.1794

Tax information bulletins

Exemption from rulemaking, Minn. Statutes 2008 14.03

Issuance, effect, Minn. Statutes 2008 270C.07, 2008 270C.08

Wetland value, Minn. Statutes 2008 273.11

Tax information microdata sample analysis, Minn. Statutes 2008 270C.12

Tax judgment sales, Minn. Statutes 2008 270C.7101, 2008 270C.7104

Tax liability

Agreements, Minn. Statutes 2008 270C.33, 2008 270C.35, 2008 270C.52

Understatement, burden of proof, Minn. Statutes 2008 289A.60

Tax liens

Contracts for deed, termination notice, Minn. Statutes 2008 559.21

Generally, Minn. Statutes 2008 270C.63

Tax lists, abstracts, Minn. Statutes 2008 275.29

Tax notices

Administration and compliance, third party subpoenas, Minn. Statutes 2008 270C.32, 2008 270C.61

Assessments, Minn. Statutes 2008 270C.33, 2008 297D.12, 2008 297G.16, 2008 297G.17

Delinquent taxes

Chiropractors, Minn. Statutes 2008 148.10

Copies to third-party bulk filers and clients, Minn. Statutes 2008 290.92

Dental auxiliaries, Minn. Statutes 2008 150A.08

Dentists, Minn. Statutes 2008 150A.08

Generally, Minn. Statutes 2008 270C.72, 2008 270C.725

Insurance producers, Minn. Statutes 2008 60K.44

Marriage and family therapists, Minn. Statutes 2008 148B.06

Mental health workers, Minn. Statutes 2008 148B.06

Osteopaths, Minn. Statutes 2008 147.091

Physicians and surgeons, Minn. Statutes 2008 147.091

Real estate licensees, Minn. Statutes 2008 82.35

Social workers, Minn. Statutes 2008 148B.06

Flight property taxes, Minn. Statutes 2008 270.075

Income and franchise taxes, Minn. Statutes 2008 270C.36, 2008 290.48, 2008 293.11

Jeopardy assessments and collections, Minn. Statutes 2008 270C.36

Levies for collection or payment, Minn. Statutes 2008 270C.67, 2008 270C.68, 2008 270C.7101, 2008 270C.7109

Liens, filing, Minn. Statutes 2008 270C.63

Refunds, Minn. Statutes 2008 270A.03, 2008 270A.07, 2008 289A.50

Returns, failure to file, Minn. Statutes 2008 270C.72

Semitaconite taxes, estimates, correction, Minn. Statutes 2008 298.39

Solid waste management taxes, Minn. Statutes 2008 297H.13

Tax classification of iron-bearing formations, Minn. Statutes 2008 273.16

Taxpayers

Administrative review, Minn. Statutes 2008 270C.35

Delinquent taxpayers, publication of names, Minn. Statutes 2008 270C.728

Electronic tax payments, Minn. Statutes 2008 270C.42

Mailed materials, use of Social Security number, Minn. Statutes 2008 270C.308

Rights, appeals, Minn. Statutes 2008 270C.33

Unconstitutional tax laws, cumulative refunds owed, Minn. Statutes 2008 270C.43

Third-party bulk filers, suspension or revocation of registration, Minn. Statutes 2008 290.92

Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2008 297F.04

Utility property, exemption, valuation, classification, or tax, Minn. Statutes 2008 273.372

Withholding (taxes), Minn. Statutes 2008 270C.69, 2008 270C.725, 2008 290.92

Tax payments by financial transaction card, Minn. Statutes 2008 270C.425

Tax preparers

Authority to terminate electronic filing, Minn. Statutes 2008 289A.60

Complaints about, data sharing, Minn. Statutes 2008 270C.445

Preparers subject to penalties, publication of names, Minn. Statutes 2008 270C.446

Tax refunds

Appropriations, Minn. Statutes 2008 270C.19

Extension agreements, Minn. Statutes 2008 289A.42

Locating payees, Minn. Statutes 2008 270B.11

Tax relief area revenue distribution, Minn. Statutes 2008 276A.01, 2008 276A.02, 2008 276A.05, 2008 276A.08, 2008 276A.09

Tax return data, information exchange, Minn. Statutes 2008 270B.12, 2008 270C.03

Tax returns

Disclosure, income and franchise taxes, Minn. Statutes 2008 270B.131

Notice and demand to file, Minn. Statutes 2008 289A.12

Prepared by department, generally, Minn. Statutes 2008 270C.03, 2008 270C.33

Trust funds, Minn. Statutes 2008 289A.12

Tax revenue-sharing, Indian tribes, Minn. Statutes 2008 270C.19

Tax revenues

Generally, see Revenues under specific kinds of taxes

Revenue notices, Minn. Statutes 2008 14.03

Tax shelters, registration and listing, Minn. Statutes 2008 289A.121

Tax tables

Marriage penalty credit, income taxes, Minn. Statutes 2008 290.0675

Property taxes, payments, refunds, Minn. Statutes 2008 290A.04

Withholding (taxes), Minn. Statutes 2008 270C.69, 2008 290.92

Tax-forfeited lands, see TAX-FORFEITED LAND

Tax-increment financing, Minn. Statutes 2008 469.175

Taxpayer assistance grants, Minn. Statutes 2008 270C.21

Taxpayer interviews, procedures, Minn. Statutes 2008 270C.285

Taxpayers' rights advocates, Minn. Statutes 2008 270A.11

Testimony, authority to take, Minn. Statutes 2008 270C.02

Tobacco products delivery sales, out-of-state retailers

Registration and reports, Minn. Statutes 2008 325F.781

Towns

Change of name, Minn. Statutes 2008 379.09

Organization or change of boundaries, Minn. Statutes 2008 379.05

Towns with the same name, Minn. Statutes 2008 379.07

Township mutual companies, annual statements, Minn. Statutes 2008 67A.11

Transfer of duties and functions to

Liquor Control Department, Minn. Statutes 2008 340A.201

Travel expenses, approval and payment, Minn. Statutes 2008 270C.02

Trunk highway bonds, debt service, motor fuel tax surcharge for, Minn. Statutes 2008 296A.083

Trust funds, income and franchise taxes, Minn. Statutes 2008 289A.12

Unemployment insurance, Minn. Statutes 2008 268.145, 2008 268.19

Utilities, personal property taxes, Minn. Statutes 2008 273.371, 2008 273.372

Video display devices, recycling, Minn. Statutes 2008 115A.1310 to 2008 115A.1330

Volunteer firefighters relief associations, Minn. Statutes 2008 424A.02

Wetlands property tax exemption, Minn. Statutes 2008 275.295

Wind energy conversion systems, Minn. Statutes 2008 272.028, 2008 272.029

Withholding (taxes), Minn. Statutes 2008 270C.69, 2008 290.92, 2008 290.923

Witnesses

Generally, Minn. Statutes 2008 270C.02, 2008 270C.31

Net tax capacity hearings, Minn. Statutes 2008 270C.923

Tax administration and compliance, Minn. Statutes 2008 270C.32

Workers' compensation reports, use, Minn. Statutes 2008 176.231