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Minnesota Legislature

Office of the Revisor of Statutes

REVENUE DEPARTMENT

Administrative services, to licensing boards, Minn. Statutes 2009 214.04

Agglomerating facilities taxes, Minn. Statutes 2009 298.392, 2009 298.395, 2009 298.396

Agricultural and economic development account, Minn. Statutes 2009 41A.06

Agricultural homestead property, first tier valuation limit, Minn. Statutes 2009 273.11

Aircraft

Aircraft dealers, commercial use permits, fees, Minn. Statutes 2009 360.654

Airline companies, election of taxation, Minn. Statutes 2009 360.521

Quiet aircraft, Minn. Statutes 2009 270.074

Sales and use taxes, Minn. Statutes 2009 297A.82, 2009 360.595

Alcoholic beverages

Alcoholic beverage laws, enforcement, Minn. Statutes 2009 299A.02

Liquor taxes, see same under this topic

Manufacturer's warehouse permit holders, reports, Minn. Statutes 2009 340A.3055

Appeal and equalization boards

Generally, Minn. Statutes 2009 274.01

Handbook, Minn. Statutes 2009 274.014

Meetings, record, Minn. Statutes 2009 274.14

Appeals to, generally

Appeal and equalization boards, Minn. Statutes 2009 274.135

Determination, binding status, Minn. Statutes 2009 271.12

Tax Court, see Appeals to under TAX COURT

Appointments by, generally, Minn. Statutes 2009 270C.02

Appraisers

Real estate appraisal law, exemption, Minn. Statutes 2009 82B.035

Senior appraisers, Minn. Statutes 2009 270C.98

Appropriations to

Amortization state aid, local relief associations, Minn. Statutes 2009 69.021, 2009 423A.02

Cigarette and tobacco products taxes, administrative expenses, Minn. Statutes 2009 297F.02

Cigarette tax stamps, Minn. Statutes 2009 297F.08

Debt collection costs, refunds, Minn. Statutes 2009 16D.11

Delinquent taxes, collection costs, Minn. Statutes 2009 270C.16

Disparity reduction aid, Minn. Statutes 2009 273.1398

Enterprise zones, funding for tax credits, Minn. Statutes 2009 469.169, 2009 469.171, 2009 469.1734, 2009 469.1735

Fire or police state aid, Minn. Statutes 2009 69.031

Flood loss aid, Minn. Statutes 2009 273.1383, 2009 273.1386

Gambling tax refunds and credits, Minn. Statutes 2009 297E.02

Health care access fund, insurance tax revenues, Minn. Statutes 2009 297I.05

Health care taxes, Minn. Statutes 2009 295.58

Income and franchise tax refunds, Minn. Statutes 2009 290.0671, 2009 290.0674

Insurance taxes, refunds, Minn. Statutes 2009 297I.60

International economic development zone, refundable credits, Minn. Statutes 2009 469.327

Job opportunity building zones, credits exceeding income tax liability, Minn. Statutes 2009 469.318

Levied and redeemed property refund account, Minn. Statutes 2009 270C.711

Liquor taxes, Minn. Statutes 2009 297G.02, 2009 297G.12

Local government aid, Minn. Statutes 2009 477A.03

Local sales taxes, assessment, Minn. Statutes 2009 270C.14

Market value homestead credits, Minn. Statutes 2009 273.1384

Military service credit (income taxes) refunds, Minn. Statutes 2009 290.0677

Minnesota conservation fund, Minn. Statutes 2009 40A.151

Motor fuels taxes, enforcement of law, Minn. Statutes 2009 296A.23

Motor vehicle sales taxes, refunds, Minn. Statutes 2009 297B.031

Political contribution refunds, Minn. Statutes 2009 290.06

Property tax refunds, Minn. Statutes 2009 290A.23, 2009 290A.25

Property tax relief, Minn. Statutes 2009 273.1391

Property tax relief for destroyed property, Minn. Statutes 2009 273.1233, 2009 273.1234, 2009 273.1235

Property valuation notices, costs, Minn. Statutes 2009 273.121

Public Employees Retirement Association employer contribution rate increase, Minn. Statutes 2009 273.1385

Rebate checks, lapsed, reissuance, Minn. Statutes 2009 270C.347

Revenue recapture, administration, Minn. Statutes 2009 270A.07

Sales and use tax refunds, Minn. Statutes 2009 297A.75

Senior citizens' property tax deferral program, Minn. Statutes 2009 290B.09

Services and recovery special revenue fund, Minn. Statutes 2009 270C.15

State agency fees collected from Indian tribes, Minn. Statutes 2009 270C.19

Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2009 290C.08

Taconite state aid, Minn. Statutes 2009 298.285

Tax debtor data matches, Minn. Statutes 2009 13B.07

Tax liens, recording fees, Minn. Statutes 2009 270C.63

Tax payments using financial transaction cards, fees, Minn. Statutes 2009 270C.425

Tax refunds, Minn. Statutes 2009 270C.19, 2009 289A.50

Tax revenues, counties with Indian gaming casinos, revenue-sharing, Minn. Statutes 2009 270C.19

Technology lease-purchase financing, Minn. Statutes 2009 270C.145

Unpaid taxes, acquisition of seized property, Minn. Statutes 2009 270C.711

Utility valuation transition aid, Minn. Statutes 2009 477A.16

Volunteer firefighter relief associations, supplemental benefits, reimbursement, Minn. Statutes 2009 424A.10

Wetlands property tax exemption, reimbursement to counties, Minn. Statutes 2009 275.295

Assessment/sales ratio studies

Equalization boards, use, Minn. Statutes 2009 270.12

Equalized market values, Minn. Statutes 2009 477A.011

Evidence, Minn. Statutes 2009 271.06, 2009 271.21, 2009 278.05

Local government aid, Minn. Statutes 2009 477A.011

Market values, net tax capacities, determination, Minn. Statutes 2009 273.11

Methodology, Minn. Statutes 2009 270.12

Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2009 473F.02

Property taxes, Minn. Statutes 2009 278.05

Residential property, separation by market value categories, Minn. Statutes 2009 270.12

Sales prices, discounting for financing terms, Minn. Statutes 2009 270.12

School districts, adjusted net tax capacity, Minn. Statutes 2009 127A.48

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01

Assessors Board, Minn. Statutes 2009 270.41

Assessors

Appointment, Minn. Statutes 2009 270C.94

City or town assessors, Minn. Statutes 2009 270C.99, 2009 273.05

County assessors, Minn. Statutes 2009 273.061

Courses of study, Minn. Statutes 2009 273.075, 2009 273.0755

Joint town and city debt, Minn. Statutes 2009 475.68

Licenses, Minn. Statutes 2009 270.48

Manual, Minn. Statutes 2009 270C.87

Special assessors, Minn. Statutes 2009 270C.95

Attorney general's opinions, requests, Minn. Statutes 2009 270C.09

Audits and examinations

Examiners, duties, Minn. Statutes 2009 270C.02, 2009 270C.31, 2009 270C.32

Taxpayer interviews, Minn. Statutes 2009 270C.285

Taxpayers' rights, Minn. Statutes 2009 270C.28

Biotechnology and health sciences industry zones, Minn. Statutes 2009 469.334, 2009 469.335, 2009 469.340

Boats and boating, watercraft purchaser's certificates, Minn. Statutes 2009 86B.401

Boundary adjustment orders

Community-based comprehensive municipal plans, Minn. Statutes 2009 462.3535

Budget, operating budget, payments from, Minn. Statutes 2009 270C.728

Bulletins, tax information, Minn. Statutes 2009 14.03, 2009 270C.07, 2009 273.11

Candidates for public office

Public subsidy agreements, notices of, Minn. Statutes 2009 10A.322

Capital improvement bonds, ballot questions, Minn. Statutes 2009 475.521

Carriers, cigarettes and tobacco products, reports, Minn. Statutes 2009 297F.11

Child support, Minn. Statutes 2009 16D.04, 2009 16D.05, 2009 256.9792

Cigarettes and tobacco products

Carriers, shipment reports, Minn. Statutes 2009 297F.11

Fire safety certification, inspections, Minn. Statutes 2009 299F.855

Licensee information, Minn. Statutes 2009 461.12

Out-of-state retailers, registration and reports, Minn. Statutes 2009 297F.031, 2009 297F.09

Taxes, Minn. Statutes 2009 297F.01 to 2009 297F.25

Tobacco health impact fee, Minn. Statutes 2009 256.9658

Weighted average retail price, inflation adjustments, Minn. Statutes 2009 297F.01

Commissioner's orders, generally

Copies, orders appealed from, return, Minn. Statutes 2009 271.06

Effective date, Minn. Statutes 2009 271.12

Flight property taxes, Minn. Statutes 2009 270.076

Injunctions, Minn. Statutes 2009 271.12

Orders of assessment, Minn. Statutes 2009 270C.33

Prima facie valid, Minn. Statutes 2009 271.06

Property tax reductions, Minn. Statutes 2009 270C.88

Supreme Court decision in lieu of, Minn. Statutes 2009 271.09

Writing, Minn. Statutes 2009 270C.33

Commissioner

Appointment, Minn. Statutes 2009 15.06, 2009 270C.02

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2009 15A.082

Expense allowance, Minn. Statutes 2009 15A.081

Governor's recommendation, Minn. Statutes 2009 15A.0815

Increases or decreases, Minn. Statutes 2009 15A.0815

Salary range, Minn. Statutes 2009 15A.01, 2009 15A.0815, 2009 15A.13

Duties, generally, Minn. Statutes 2009 15.06

Generally, Minn. Statutes 2009 270C.02

Memberships, productivity loan committee, Minn. Statutes 2009 16B.87

Orders, see Commissioner's orders under this topic

Retirement, Minn. Statutes 2009 352D.02, 2009 353.01

Signatures, Minn. Statutes 2009 8.30, 2009 270C.02, 2009 270C.33

Term, Minn. Statutes 2009 15.06

Conservation tax credit, lost revenues, review, Minn. Statutes 2009 273.119

Contamination taxes, duties regarding, Minn. Statutes 2009 270.96

Contractors, ronresidents, surety payments, Minn. Statutes 2009 290.9705

Created, Minn. Statutes 2009 270C.02

Criminal investigation unit, Minn. Statutes 2009 270C.05

Criminal justice information system, access, Minn. Statutes 2009 270C.05

Data, see Revenue Department under GOVERNMENT DATA

Death taxes, payment, Minn. Statutes 2009 291.43, 2009 291.44, 2009 291.45

Debt collection, see DEBTS TO STATE, COLLECTION

Deed taxes, duties regarding, Minn. Statutes 2009 287.29, 2009 287.37

Definitions, generally, Minn. Statutes 2009 270C.01

Delinquent taxes, collection, Minn. Statutes 2009 270C.16

Department of state, designation, Minn. Statutes 2009 15.01

Depositions, authority to take, Minn. Statutes 2009 270C.02, 2009 270C.31

Deputy commissioner, appointment, Minn. Statutes 2009 270C.02

Discovery, Minn. Statutes 2009 270B.16

Disparity reduction aid, calculation, Minn. Statutes 2009 273.1398

Dry cleaner environmental response and reimbursement, duties, Minn. Statutes 2009 115B.48 to 2009 115B.492

Duties and powers, generally

Generally, Minn. Statutes 2009 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 2009 144F.01

Employees

Advice given, erroneous, appeal of tax penalties, Minn. Statutes 2009 270C.34

Alcoholic beverage violations, discharge, Minn. Statutes 2009 299A.02

Appraisers, Minn. Statutes 2009 82B.035, 2009 270C.98

Evaluation, basis, Minn. Statutes 2009 270C.105

Former employees, representation of taxpayers, Minn. Statutes 2009 270C.10

Generally, Minn. Statutes 2009 270C.02

Harassment, Minn. Statutes 2009 270B.14

Obstructing performance of duties, criminal penalties, Minn. Statutes 2009 609.50

Probationary employees, termination, Minn. Statutes 2009 43A.16

Regional representatives, Minn. Statutes 2009 270C.98

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2009 352D.02

Seasonal employees, Minn. Statutes 2009 43A.15

State agency debt, case reviewer, Minn. Statutes 2009 16D.10

Unclassified positions, Minn. Statutes 2009 43A.08

Enforcement of law

Generally, Minn. Statutes 2009 270C.03, 2009 270C.04

Taxpayers' rights and procedures, Minn. Statutes 2009 270C.28

Enterprise zones, duties regarding, Minn. Statutes 2009 469.169 to 2009 469.173, 2009 469.1734, 2009 469.1735

Entertainment taxes, Minn. Statutes 2009 290.9201

Environmental response costs, state aid reduction, Minn. Statutes 2009 115B.41

Estate taxes, see ESTATE TAXES

Examinations, see Audits and examinations under this topic

Examiners

Appointment, Minn. Statutes 2009 270.83, 2009 270C.02

Compensation and salaries, Minn. Statutes 2009 270C.02

Powers, Minn. Statutes 2009 270C.02, 2009 270C.31, 2009 270C.32

Public Safety Department, agent for Revenue Department, Minn. Statutes 2009 297B.11

Railroad companies, power to examine, Minn. Statutes 2009 270.83

Explore Minnesota Tourism, quarterly sales tax reports, Minn. Statutes 2009 270C.131

Federal health insurance credit, duties regarding, Minn. Statutes 2009 256.362

Fees, generally, claims due state, compromise and settlement, Minn. Statutes 2009 8.30

Filing officers, Minn. Statutes 2009 270C.02

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

Flight property taxes, Minn. Statutes 2009 270.071 to 2009 270.079

Foreign corporations, Minn. Statutes 2009 270C.721, 2009 303.17

Funds and accounts

Deposits to, Minn. Statutes 2009 297F.21, 2009 349.2125

Levied and redeemed property refund account, Minn. Statutes 2009 270C.711

Revenue recapture revolving fund, Minn. Statutes 2009 270A.07, 2009 270C.41

Service and recovery special revenue fund, Minn. Statutes 2009 270C.15

Tobacco health impact fund, Minn. Statutes 2009 256.9658

Gambling

Gambling equipment, Minn. Statutes 2009 349.162

Gambling organizations

Licenses, consulting, Minn. Statutes 2009 349.16

Premises permit fees, reports, Minn. Statutes 2009 349.165

Gambling taxes, Minn. Statutes 2009 297E.02 to 2009 297E.17

Indian gaming casinos, Minn. Statutes 2009 270C.19

Reports about, Minn. Statutes 2009 349.19

Gasoline and petroleum products taxes, Minn. Statutes 2009 296A.02, 2009 296A.24

General education referendum levy, duties, Minn. Statutes 2009 126C.17

Generally, Minn. Statutes 2009 270C.02

Gross revenues taxes, health care taxes, Minn. Statutes 2009 295.53, 2009 295.55

Health care cost containment, data sharing, Minn. Statutes 2009 62J.41

Health care taxes, Minn. Statutes 2009 295.53, 2009 295.55

Housing improvement areas, Minn. Statutes 2009 428A.13

Income and franchise taxes

Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2009 290.07

Allocation of income, Minn. Statutes 2009 290.17, 2009 290.20

Alternative minimum tax exemption, inflation adjustments, Minn. Statutes 2009 290.091

Common trust funds, income, Minn. Statutes 2009 289A.12

Corporate franchise taxes, fees, returns, Minn. Statutes 2009 290.0922

Corporations, Minn. Statutes 2009 290.34, 2009 290.371

Delinquent taxes, Minn. Statutes 2009 290.48

Dependent care credit, refunds, Minn. Statutes 2009 290.067

Depletion allowance, apportionment, Minn. Statutes 2009 290.01

Education credit refunds, assignment, Minn. Statutes 2009 290.0679

Educational institutions, conveyances to, income, Minn. Statutes 2009 293.04, 2009 293.05, 2009 293.06, 2009 293.07, 2009 293.10, 2009 293.11, 2009 293.13

Employers, deductions for health insurance contributions, Minn. Statutes 2009 62A.29

Entertainment taxes, Minn. Statutes 2009 290.9201

Exemptions, entities claiming, investigations, Minn. Statutes 2009 290.05

Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2009 290.30

Generally, Minn. Statutes 2009 290.01 to 2009 290.9744

Investment companies, Minn. Statutes 2009 290.36

Marriage penalty credit, tax tables, Minn. Statutes 2009 290.0675

Net operating loss deduction, Minn. Statutes 2009 290.095

Nongame wildlife checkoff, Minn. Statutes 2009 290.431, 2009 290.432

Reciprocity agreements, Minn. Statutes 2009 290.081

Refunds

Appropriations, Minn. Statutes 2009 290.0671, 2009 290.0674

Political contribution refunds, Minn. Statutes 2009 290.06

Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2009 290C.08

Returns, records and record keeping, Minn. Statutes 2009 270C.20

Tax arbitration boards, appointment, Minn. Statutes 2009 290.081

Tax notices, Minn. Statutes 2009 270C.36, 2009 290.48, 2009 290.92

Tax returns, disclosure, Minn. Statutes 2009 270B.131

Taxpayers, dissolution of marriage, Minn. Statutes 2009 289A.31

Third-party bulk filers, Minn. Statutes 2009 290.92

Withholding, Minn. Statutes 2009 290.923

Withholding (taxes), Minn. Statutes 2009 270C.66, 2009 270C.69, 2009 290.92

Workers' compensation reports, use, Minn. Statutes 2009 176.231

Independent contractors

Exemption certification, review, Minn. Statutes 2009 181.723

Tax return data, access to, safeguarding, Minn. Statutes 2009 270B.13

Indians, state and tribal sales, use, and excise taxes, Minn. Statutes 2009 270C.19

Industrial facilities, closings, layoffs, or relocation, Minn. Statutes 2009 116L.976

Information exchanges

MinnesotaCare applicants, Minn. Statutes 2009 256L.05

Tax data, Minn. Statutes 2009 270B.14

Insurance taxes, see INSURANCE TAXES

Interrogatories, nonprofit corporations, Minn. Statutes 2009 317A.751

Investigations

Criminal investigation unit, Minn. Statutes 2009 270C.05

Tax violations, criminal investigations, classification, disclosure, Minn. Statutes 2009 270B.02, 2009 270B.03

Taxes, Minn. Statutes 2009 270C.055

Taxpayers, Minn. Statutes 2009 270C.31

Job opportunity building zones, Minn. Statutes 2009 469.314, 2009 469.318, 2009 469.319, 2009 469.3201

JOBZ benefits, certification of continuing eligibility, Minn. Statutes 2009 469.3193

Land exchanges, class B, Minn. Statutes 2009 94.344

Lawsuits, taxes, Minn. Statutes 2009 270C.61, 2009 270C.728, 2009 271.12

Letters of administration, application rights, Minn. Statutes 2009 291.21

Levies by IRS against state tax refunds, Minn. Statutes 2009 270C.41

Licensing boards, duties regarding, Minn. Statutes 2009 214.04, 2009 214.16

Limited liability companies, Minn. Statutes 2009 270C.721

Limited partnerships

Foreign limited partnerships, dissolution, Minn. Statutes 2009 321.0906

Liquefied petroleum gas sales, fees, Minn. Statutes 2009 239.785

Liquor taxes

Generally, Minn. Statutes 2009 297G.01 to 2009 297G.22

Liquor license applicants, unpaid state or local taxes or assessments, liability, Minn. Statutes 2009 270B.07

Local assessment practices, review, Minn. Statutes 2009 273.0645

Local government aid

Calculation and payment, Minn. Statutes 2009 477A.011 to 2009 477A.15

Disparity reduction aid, Minn. Statutes 2009 275.08

Local government revenue forecasts, Minn. Statutes 2009 16A.103

Local governments, taxes, collection, Minn. Statutes 2009 270C.17

Local relief associations, see Retirement plans under this topic

Lottery prizes, withholding from, Minn. Statutes 2009 349A.08

Marijuana and controlled substances taxes, duties, Minn. Statutes 2009 297D.02 to 2009 297D.13

Metropolitan areas, revenue distribution, Minn. Statutes 2009 473F.02, 2009 473F.07, 2009 473F.10, 2009 473F.13

Metropolitan Council

Highway project taxes, Minn. Statutes 2009 473.167

Levy limits, Minn. Statutes 2009 473.249

Transit taxes, levy limits, Minn. Statutes 2009 473.446

Metropolitan Mosquito Control Commission, Minn. Statutes 2009 473.711

Metropolitan solid waste landfill fees, Minn. Statutes 2009 473.843

Minerals taxes

Agglomerating facilities, Minn. Statutes 2009 298.392, 2009 298.395, 2009 298.396

Gross proceeds, metal and mineral product sales, Minn. Statutes 2009 298.016

Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2009 298.405

Mineral rights owners, filings, Minn. Statutes 2009 298.48

Semitaconite taxes, Minn. Statutes 2009 298.38, 2009 298.39

Taconite and iron sulfides taxes, Minn. Statutes 2009 126C.48, 2009 126C.65, 2009 298.24, 2009 298.27, 2009 298.28

Taconite municipal aid, Minn. Statutes 2009 298.282, 2009 298.283

Taconite state aid, Minn. Statutes 2009 298.285

Unmined ore, notice about, Minn. Statutes 2009 298.47

Minneapolis Firefighters Relief Association, Minn. Statutes 2009 423C.13

Minnesota college savings plan, Minn. Statutes 2009 136G.11

MinnesotaCare, Minn. Statutes 2009 256L.05

Mission of department, Minn. Statutes 2009 270C.03

Mortgage foreclosure sales and, Minn. Statutes 2009 580.15

Mortgage registry taxes, Minn. Statutes 2009 287.12, 2009 287.37

Motor carrier inspections, Minn. Statutes 2009 221.221

Motor fuel taxes, see MOTOR FUEL TAXES

Motor vehicle sales taxes

Collections, reporting, Minn. Statutes 2009 297A.991

Motor carriers, interstate, as retailers, Minn. Statutes 2009 297A.90, 2009 297A.91

Refund applications, forms, Minn. Statutes 2009 297B.031

Registrar as agent, Minn. Statutes 2009 297B.11

Motor vehicles owned by, Minn. Statutes 2009 168.012

Motor vehicles

Criminal investigators, marking, Minn. Statutes 2009 16B.54

Unmarked motor vehicles, Minn. Statutes 2009 168.012, 2009 270C.03

Multistate Tax Commission, Minn. Statutes 2009 290.172

Multistate Tax Compact Advisory Committee, Minn. Statutes 2009 290.173

Municipal boundary adjustments, orders, notice received, Minn. Statutes 2009 414.09

Nonprofit corporations, dissolution, Minn. Statutes 2009 317A.823

Nonresidents, contractors, surety payments, Minn. Statutes 2009 290.9705

Nonsettlement cigarettes fee, Minn. Statutes 2009 297F.24

Oaths and affirmations, authority to administer

Generally, Minn. Statutes 2009 270C.02, 2009 270C.31

Offers-in-compromise or installment payments

Tax liability, Minn. Statutes 2009 270C.52

Offices, equipment, and supplies, Minn. Statutes 2009 270C.02

Partnerships, foreign, certificates of authority, Minn. Statutes 2009 270C.721

Party to suits, Tax Court, Small Claims Division, Minn. Statutes 2009 271.21

Payments by, witnesses, Minn. Statutes 2009 270C.31

Personal property taxes

Assessment or equalization, commissioner's orders, Minn. Statutes 2009 270C.924, 2009 270C.926

Listing, Minn. Statutes 2009 273.48

Manufactured homes, delinquent taxes, Minn. Statutes 2009 277.17

Personal property, leased property lists, Minn. Statutes 2009 272.69

Tax assessments, Minn. Statutes 2009 273.33, 2009 273.37, 2009 273.43

Utilities, Minn. Statutes 2009 273.371, 2009 273.372

Petroleum products

Bulk purchasers, licenses, Minn. Statutes 2009 296A.05

Distributors, licenses, Minn. Statutes 2009 296A.03

Inspections, Minn. Statutes 2009 239.101

Licenses, revocations, Minn. Statutes 2009 296A.06

Special fuel dealers, licenses, Minn. Statutes 2009 296A.04

Taxes, see MOTOR FUEL TAXES

Petroleum tank release cleanup, fees, Minn. Statutes 2009 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 2009 6.495

Political contribution refunds, reports, Minn. Statutes 2009 290.06

Property Tax Division, Minn. Statutes 2009 270C.98

Property tax refunds

Appropriations, Minn. Statutes 2009 290A.23, 2009 290A.25

Certificates of rent paid, Minn. Statutes 2009 290A.19

Determinations by, Minn. Statutes 2009 290A.03

Payments, Minn. Statutes 2009 290A.07, 2009 290A.09

Rulemaking, Minn. Statutes 2009 290A.20

Statements, Minn. Statutes 2009 290A.14

Tax tables, Minn. Statutes 2009 290A.04

Workers' compensation reports, use, Minn. Statutes 2009 176.231

Property taxes

Abatements, notice, Minn. Statutes 2009 375.192

Agricultural Property Tax Law, deferment applications, Minn. Statutes 2009 273.111

Appeal and equalization boards, Minn. Statutes 2009 274.01, 2009 274.14

Appeals, Minn. Statutes 2009 270C.925

Assessment or equalization hearings, request for, Minn. Statutes 2009 270C.922

Biennial report, Minn. Statutes 2009 270C.13

Certificates of real estate value, Minn. Statutes 2009 272.115

Certificates of rent paid, Minn. Statutes 2009 290A.19

Classification of property, changes, Minn. Statutes 2009 273.17

Complaints, investigations, Minn. Statutes 2009 270C.92

Congressional Medal of Honor recipients, Minn. Statutes 2009 273.118

Data, tax administration purposes, Minn. Statutes 2009 272.115

Delinquent taxes, Minn. Statutes 2009 279.06, 2009 279.34

Duties and powers generally, Minn. Statutes 2009 270C.85

Electric generating facilities, efficiency increases, Minn. Statutes 2009 272.0211

Equalization hearings, Minn. Statutes 2009 270C.921

Excess levies, appeals, Minn. Statutes 2009 275.065

Exemptions, statements, Minn. Statutes 2009 272.025

Homesteads, Minn. Statutes 2009 273.124, 2009 273.1315

Iron ore, value, Minn. Statutes 2009 273.1104

Local government levies, Minn. Statutes 2009 275.07, 2009 275.62, 2009 275.74

Meetings, Minn. Statutes 2009 384.06

Natural resource lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2009 273.13

Net tax capacity hearings, Minn. Statutes 2009 270C.921 to 2009 270C.924

New counties, total taxable market value assessment, Minn. Statutes 2009 370.01

Open Space Property Tax Law, deferment applications, Minn. Statutes 2009 273.112

Personal property taxes, see same under this topic

Pollution control or abatement equipment or devices, tax exemption, Minn. Statutes 2009 272.02

Property tax relief, taconite and iron ore areas, Minn. Statutes 2009 273.135, 2009 273.136

Property valuation notices, Minn. Statutes 2009 273.121

Railroad operating property, Minn. Statutes 2009 270.81 to 2009 270.87, 2009 272.20

Real estate tax judgment sales, Minn. Statutes 2009 280.001 to 2009 280.43

Real estate tax judgment sales redemption, Minn. Statutes 2009 281.01 to 2009 281.40

Real property owners, disability status certification, Minn. Statutes 2009 273.13

Refunds, see Property tax refunds under this topic

Regional public library systems, levies, Minn. Statutes 2009 134.342

Reports of certified levies, Minn. Statutes 2009 275.07

Revenues, transfer to, Minn. Statutes 2009 276.112

School district payments, certifying, Minn. Statutes 2009 273.1392

School district property taxes, see same under this topic

School districts, rate conversion, Minn. Statutes 2009 273.1102

State aid to local governments, duties regarding, solid waste disposal facility contingency action costs, Minn. Statutes 2009 116.07

State elections campaign fund, certifications, Minn. Statutes 2009 10A.31, 2009 10A.321

State general tax, levy rate, Minn. Statutes 2009 275.025

Statements, forms, Minn. Statutes 2009 276.04

Tax assessments, Minn. Statutes 2009 274.09, 2009 274.13, 2009 274.16

Tax increment financing districts, taxable parcels, reduction in market value, Minn. Statutes 2009 272.71

Wind energy conversion systems, Minn. Statutes 2009 272.028, 2009 272.029

Public campground leasing rules, approval, Minn. Statutes 2009 92.46

Public safety radio communication system, reports, Minn. Statutes 2009 373.47

Public utilities, property taxes, Minn. Statutes 2009 216B.1646

Railroad operating property, Minn. Statutes 2009 270.81 to 2009 270.87, 2009 272.20

Railroads, Minn. Statutes 2009 273.372

Ramsey County, tax-forfeited lands, Minn. Statutes 2009 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 2009 270C.33

Copies, certification, Minn. Statutes 2009 270C.02

Filing officers, authorization, Minn. Statutes 2009 270C.02

Red Lake Game Preserve, duties regarding, Minn. Statutes 2009 282.221

Regional public library systems, levies, Minn. Statutes 2009 134.342

Reports given

Agricultural homesteads, valuation, Minn. Statutes 2009 273.1108

Bills (legislative), tax incidence impact analysis, Minn. Statutes 2009 270C.13

Business corporations, tax return information, Minn. Statutes 2009 302A.821

Delinquent taxes, collection, Minn. Statutes 2009 270C.16

Excise taxes, biennial report, Minn. Statutes 2009 270C.13

Explore Minnesota Tourism tax report, Minn. Statutes 2009 270C.131

Impact analysis report, state aid to local governments, Minn. Statutes 2009 465.82

Income and franchise taxes, Minn. Statutes 2009 270C.13, 2009 290.081

Iron Range municipalities, tax relief area revenue distribution, Minn. Statutes 2009 276A.01

Legislative bills, revenue estimates, Minn. Statutes 2009 270C.11

Levied and redeemed property refund account, Minn. Statutes 2009 270C.711

Local government revenue forecasts, Minn. Statutes 2009 16A.103

Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2009 473F.02

Motor vehicle sales taxes, government revenues, Minn. Statutes 2009 297A.991

Net tax capacity, proceedings to change, Minn. Statutes 2009 270C.91

Political contribution refunds, Minn. Statutes 2009 290.06

Property taxes, biennial report, Minn. Statutes 2009 270C.13

Sales and use taxes, Minn. Statutes 2009 270C.13, 2009 297A.991

School districts, adjusted net tax capacity, Minn. Statutes 2009 127A.48

Solid waste management taxes, revenues, Minn. Statutes 2009 297H.13

Taconite and iron sulfides taxes, estimated distribution, Minn. Statutes 2009 298.28

Tax expenditure budget, Minn. Statutes 2009 270C.11

Tax incidence reports, Minn. Statutes 2009 270C.13

Tax payments by financial transaction card, Minn. Statutes 2009 270C.425

Taxable property, Minn. Statutes 2009 270C.85

Research Division, Minn. Statutes 2009 270C.12

Restitution debt, Minn. Statutes 2009 611A.04

Retirement plans

Local firefighter relief associations, duties, Minn. Statutes 2009 69.051

Local relief associations, Minn. Statutes 2009 353.665, 2009 353A.10

Police and firefighter relief associations, financial compliance reports, Minn. Statutes 2009 6.495

Public retirement plans, employee contribution pick ups, Minn. Statutes 2009 356.62

Volunteer firefighter relief associations, Minn. Statutes 2009 424B.02, 2009 424B.08, 2009 424B.20

Revenue laws, administration, Minn. Statutes 2009 270C.02, 2009 270C.03

Revenue notices, Minn. Statutes 2009 270C.07

Revenue recapture

Generally, Minn. Statutes 2009 270A.01 to 2009 270A.12

Restitution debt, Minn. Statutes 2009 611A.04

Rulemaking authority

Agglomerating facilities, Minn. Statutes 2009 298.392

Agglomerating facilities taxes, reporting, Minn. Statutes 2009 298.395

Aircraft, Minn. Statutes 2009 270.074, 2009 360.595

Certificates of real estate value, Minn. Statutes 2009 272.115

Cigarette and tobacco products taxes, Minn. Statutes 2009 297F.02

Cigarette taxes, Minn. Statutes 2009 297F.06, 2009 297F.08

Classification of property, Minn. Statutes 2009 273.125

Common carriers, registration as retail dealers, Minn. Statutes 2009 297A.90

Dry cleaning facilities, use fees, returns, Minn. Statutes 2009 115B.491

Exemptions, Minn. Statutes 2009 14.03

Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2009 290.30

Fire state aid, Minn. Statutes 2009 69.011, 2009 69.021

Flight property taxes, federal law, conformity, Minn. Statutes 2009 270.078

Health care taxes, Minn. Statutes 2009 295.57

Income and franchise taxes

Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2009 290.07

Depletion allowance, apportionment, Minn. Statutes 2009 290.01

Estimated payments, Minn. Statutes 2009 289A.26

Net operating loss deduction, Minn. Statutes 2009 290.095

Payments, due dates, Minn. Statutes 2009 289A.20

Liquor taxes, Minn. Statutes 2009 297G.03, 2009 297G.12

Manufactured homes, classification of property, Minn. Statutes 2009 273.125

Marijuana and controlled substances taxes, Minn. Statutes 2009 297D.03

Metropolitan solid waste landfill fees, Minn. Statutes 2009 473.843

Motor vehicle sales taxes, Minn. Statutes 2009 297A.90, 2009 297B.11

Open Space Property Tax Law, valuation and deferment eligibility guidelines, Minn. Statutes 2009 273.112

Petroleum products, distribution, sale, or use, Minn. Statutes 2009 296A.02

Property taxes, refunds, Minn. Statutes 2009 290A.20

Quiet aircraft, Minn. Statutes 2009 270.074

Railroad companies, operating property, valuation, Minn. Statutes 2009 270.84, 2009 270.86

Revenue recapture, Minn. Statutes 2009 270A.04, 2009 270A.12

Sales and use taxes, Minn. Statutes 2009 289A.11, 2009 297A.76

Sectional structures, classification of property, Minn. Statutes 2009 273.125

Semitaconite taxes, reports, Minn. Statutes 2009 298.38

Special motor fuel, distribution, sale, or use, Minn. Statutes 2009 296A.02

Taconite and iron sulfides taxes, reporting, Minn. Statutes 2009 298.27

Tax assessments, Minn. Statutes 2009 270C.03

Tax returns, Minn. Statutes 2009 270B.19, 2009 289A.08

Taxes, Minn. Statutes 2009 270C.06

Taxpayers, information about, disclosure, Minn. Statutes 2009 270B.19

Taxpayers' rights advocates, Minn. Statutes 2009 270C.44

Withholding (taxes), Minn. Statutes 2009 289A.09, 2009 289A.20, 2009 290.92, 2009 290.923

Sales and use taxes

Auctions, security property, Minn. Statutes 2009 297A.92

Explore Minnesota Tourism tax report, Minn. Statutes 2009 270C.131

Filing and payment, authorization, Minn. Statutes 2009 289A.18

Local sales tax, Minn. Statutes 2009 297A.99, 2009 473.592

Motor vehicle sales taxes, see same under this topic

Reports, Minn. Statutes 2009 270C.13, 2009 297A.991

Revenues, depositing, Minn. Statutes 2009 297A.94

Sales and use tax permits, Minn. Statutes 2009 297A.83

Schedules, Minn. Statutes 2009 297A.95

Uniform administration, Minn. Statutes 2009 297A.995

School district property taxes

Debt limits, Minn. Statutes 2009 126C.69

General education referendum levy, Minn. Statutes 2009 126C.17

Market values, Minn. Statutes 2009 475.53

Net tax capacity, Minn. Statutes 2009 127A.48

School districts, adjusted net tax capacity, Minn. Statutes 2009 127A.48

Taconite and iron sulfides taxes, Minn. Statutes 2009 126C.48, 2009 126C.65

Seal, Minn. Statutes 2009 270C.02

Seed capital investment credit, Minn. Statutes 2009 116J.8732, 2009 290.06

Senior citizens' property tax deferral program, Minn. Statutes 2009 290B.04 to 2009 290B.10

Service of process by, generally, service by mail, records, Minn. Statutes 2009 270C.38

Setoff, political subdivision debts, Minn. Statutes 2009 270C.18

Snowmobile purchaser's certificates, form, Minn. Statutes 2009 84.82

Solid waste management taxes, Minn. Statutes 2009 297H.01 to 2009 297H.13&year=2009">2009 297H.13, 297H.13

Special service districts, Minn. Statutes 2009 428A.02

Sports bookmaking taxes, statistics, Minn. Statutes 2009 297E.03

State agency fees, collection from Indian tribes, Minn. Statutes 2009 270C.19

State aid to local governments

Estimates or actual amounts, Minn. Statutes 2009 276.04

Fire state aid, Minn. Statutes 2009 69.021, 2009 423C.13

Impact analysis report, Minn. Statutes 2009 465.82

Local government aid

Calculation and payment, Minn. Statutes 2009 477A.011, 2009 477A.0124, 2009 477A.014, 2009 477A.03, 2009 477A.15

Disparity reduction aid, Minn. Statutes 2009 275.08

Police state aid, Minn. Statutes 2009 297I.25

Reductions, Minn. Statutes 2009 115B.41, 2009 270C.96

Utility valuation transition aid, Minn. Statutes 2009 477A.16

Wetlands replacement lands, report, payments in lieu of taxes, Minn. Statutes 2009 477A.12

State contracts

Contractors, income tax withholding, Minn. Statutes 2009 270C.66

Vendors or contractors, tax liability, Minn. Statutes 2009 270B.09

State laws and statutes, free copies, Minn. Statutes 2009 3C.12

Streamlined sales tax agreement, see under SALES AND USE TAXES

Studies by, statistical studies, Minn. Statutes 2009 270B.04

Subpoenas, authority to issue, Minn. Statutes 2009 270C.02, 2009 270C.31, 2009 270C.32

Supplemental nursing services agencies, duties, Minn. Statutes 2009 144A.72

Sustainable forest incentive program, Minn. Statutes 2009 290C.04 to 2009 290C.06, 2009 290C.08 to 2009 290C.12

Tax assessments, see TAX ASSESSMENTS

Tax clearance certificates, see TAX CLEARANCE CERTIFICATES

Tax collections, Minn. Statutes 2009 270C.03, 2009 270C.50

Tax Court appeals, see Appeals to under TAX COURT

Tax debtor data match system, Minn. Statutes 2009 13B.07

Tax expenditure budget, Minn. Statutes 2009 270C.11

Tax extension agreements, Minn. Statutes 2009 289A.42, 2009 297F.17

Tax incidence reports, Minn. Statutes 2009 270C.13

Tax increment financing, Minn. Statutes 2009 469.1761, 2009 469.1794

Tax information bulletins

Exemption from rulemaking, Minn. Statutes 2009 14.03

Issuance, effect, Minn. Statutes 2009 270C.07, 2009 270C.08

Wetland value, Minn. Statutes 2009 273.11

Tax information microdata sample analysis, Minn. Statutes 2009 270C.12

Tax judgment sales, Minn. Statutes 2009 270C.7101, 2009 270C.7104

Tax liability

Agreements, Minn. Statutes 2009 270C.33, 2009 270C.35, 2009 270C.52

Understatement, burden of proof, Minn. Statutes 2009 289A.60

Tax liens

Contracts for deed, termination notice, Minn. Statutes 2009 559.21

Generally, Minn. Statutes 2009 270C.63

Tax lists, abstracts, Minn. Statutes 2009 275.29

Tax notices

Administration and compliance, third party subpoenas, Minn. Statutes 2009 270C.32, 2009 270C.61

Assessments, Minn. Statutes 2009 270C.33, 2009 297D.12, 2009 297G.16, 2009 297G.17

Delinquent taxes

Chiropractors, Minn. Statutes 2009 148.10

Copies to third-party bulk filers and clients, Minn. Statutes 2009 290.92

Dental auxiliaries, Minn. Statutes 2009 150A.08

Dentists, Minn. Statutes 2009 150A.08

Generally, Minn. Statutes 2009 270C.72, 2009 270C.725

Insurance producers, Minn. Statutes 2009 60K.44

Marriage and family therapists, Minn. Statutes 2009 148B.06

Mental health workers, Minn. Statutes 2009 148B.06

Osteopaths, Minn. Statutes 2009 147.091

Physicians and surgeons, Minn. Statutes 2009 147.091

Real estate licensees, Minn. Statutes 2009 82.35

Social workers, Minn. Statutes 2009 148B.06

Flight property taxes, Minn. Statutes 2009 270.075

Income and franchise taxes, Minn. Statutes 2009 270C.36, 2009 290.48, 2009 293.11

Jeopardy assessments and collections, Minn. Statutes 2009 270C.36

Levies for collection or payment, Minn. Statutes 2009 270C.67, 2009 270C.68, 2009 270C.7101, 2009 270C.7109

Liens, filing, Minn. Statutes 2009 270C.63

Refunds, Minn. Statutes 2009 270A.03, 2009 270A.07, 2009 289A.50

Returns, failure to file, Minn. Statutes 2009 270C.72

Semitaconite taxes, estimates, correction, Minn. Statutes 2009 298.39

Solid waste management taxes, Minn. Statutes 2009 297H.13

Tax classification of iron-bearing formations, Minn. Statutes 2009 273.16

Taxpayers

Administrative review, Minn. Statutes 2009 270C.35

Delinquent taxpayers, publication of names, Minn. Statutes 2009 270C.728

Electronic tax payments, Minn. Statutes 2009 270C.42

Mailed materials, use of Social Security number, Minn. Statutes 2009 270C.308

Rights, appeals, Minn. Statutes 2009 270C.33

Unconstitutional tax laws, cumulative refunds owed, Minn. Statutes 2009 270C.43

Third-party bulk filers, suspension or revocation of registration, Minn. Statutes 2009 290.92

Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2009 297F.04

Utility property, exemption, valuation, classification, or tax, Minn. Statutes 2009 273.372

Withholding (taxes), Minn. Statutes 2009 270C.69, 2009 270C.725, 2009 290.92

Tax payments by financial transaction card, Minn. Statutes 2009 270C.425

Tax preparers

Authority to terminate electronic filing, Minn. Statutes 2009 289A.60

Complaints about, data sharing, Minn. Statutes 2009 270C.445

Preparers subject to penalties, publication of names, Minn. Statutes 2009 270C.446

Tax refunds

Appropriations, Minn. Statutes 2009 270C.19

Extension agreements, Minn. Statutes 2009 289A.42

Locating payees, Minn. Statutes 2009 270B.11

Tax relief area revenue distribution, Minn. Statutes 2009 276A.01, 2009 276A.02, 2009 276A.05, 2009 276A.08, 2009 276A.09

Tax return data, information exchange, Minn. Statutes 2009 270B.12, 2009 270C.03

Tax returns

Disclosure, income and franchise taxes, Minn. Statutes 2009 270B.131

Notice and demand to file, Minn. Statutes 2009 289A.12

Prepared by department, generally, Minn. Statutes 2009 270C.03, 2009 270C.33

Trust funds, Minn. Statutes 2009 289A.12

Tax revenue-sharing, Indian tribes, Minn. Statutes 2009 270C.19

Tax revenues

Generally, see Revenues under specific kinds of taxes

Revenue notices, Minn. Statutes 2009 14.03

Tax shelters, registration and listing, Minn. Statutes 2009 289A.121

Tax tables

Marriage penalty credit, income taxes, Minn. Statutes 2009 290.0675

Property taxes, payments, refunds, Minn. Statutes 2009 290A.04

Withholding (taxes), Minn. Statutes 2009 270C.69, 2009 290.92

Tax-forfeited lands, see TAX-FORFEITED LAND

Tax-increment financing, Minn. Statutes 2009 469.175

Taxpayer assistance grants, Minn. Statutes 2009 270C.21

Taxpayer interviews, procedures, Minn. Statutes 2009 270C.285

Taxpayers' rights advocates, Minn. Statutes 2009 270A.11

Testimony, authority to take, Minn. Statutes 2009 270C.02

Tobacco products delivery sales, out-of-state retailers

Registration and reports, Minn. Statutes 2009 325F.781

Towns

Change of name, Minn. Statutes 2009 379.09

Organization or change of boundaries, Minn. Statutes 2009 379.05

Towns with the same name, Minn. Statutes 2009 379.07

Township mutual companies, annual statements, Minn. Statutes 2009 67A.11

Transfer of duties and functions to

Liquor Control Department, Minn. Statutes 2009 340A.201

Travel expenses, approval and payment, Minn. Statutes 2009 270C.02

Trunk highway bonds, debt service, motor fuel tax surcharge for, Minn. Statutes 2009 296A.083

Trust funds, income and franchise taxes, Minn. Statutes 2009 289A.12

Unemployment insurance, Minn. Statutes 2009 268.145, 2009 268.19

Utilities, personal property taxes, Minn. Statutes 2009 273.371, 2009 273.372

Video display devices, recycling, Minn. Statutes 2009 115A.1310 to 2009 115A.1330

Volunteer firefighters relief associations, Minn. Statutes 2009 424A.02

Wetlands property tax exemption, Minn. Statutes 2009 275.295

Wind energy conversion systems, Minn. Statutes 2009 272.028, 2009 272.029

Withholding (taxes), Minn. Statutes 2009 270C.69, 2009 290.92, 2009 290.923

Witnesses

Generally, Minn. Statutes 2009 270C.02, 2009 270C.31

Net tax capacity hearings, Minn. Statutes 2009 270C.923

Tax administration and compliance, Minn. Statutes 2009 270C.32

Workers' compensation reports, use, Minn. Statutes 2009 176.231