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Minnesota Legislature

Office of the Revisor of Statutes

HEALTH CARE TAXES

Additional expense, transfer to third-party contracts, Minn. Statutes 2012 295.582

Administration, Minn. Statutes 2012 295.57

Appeals, Minn. Statutes 2012 295.57

Assessments, procedure for, Minn. Statutes 2012 270C.56

Collection, Minn. Statutes 2012 295.52, 2012 295.57

Credits

Research, Minn. Statutes 2012 295.53

Taxes paid to other jurisdictions, Minn. Statutes 2012 295.54

Wholesale drug distributors, Minn. Statutes 2012 295.54

Data, patient billing or financial information, Minn. Statutes 2012 295.57

Definitions

Generally, Minn. Statutes 2012 295.50

Underpayment of taxes, Minn. Statutes 2012 295.55

Enforcement of law, Minn. Statutes 2012 295.582

Estimated taxes, Minn. Statutes 2012 295.55

Excluded health care providers, Minn. Statutes 2012 295.50

Exemptions

Blood components, Minn. Statutes 2012 295.50

Generally, Minn. Statutes 2012 295.53

Volunteer ambulance services, Minn. Statutes 2012 295.52

Generally, Minn. Statutes 2012 295.50 to 2012 295.59

Gross revenues, Minn. Statutes 2012 295.53

Health care provider tax, Minn. Statutes 2012 295.52

Hospital tax, Minn. Statutes 2012 295.52

Imposition of tax, Minn. Statutes 2012 295.52

Interest

Estimated taxes, underpayment, Minn. Statutes 2012 295.55

Generally, Minn. Statutes 2012 295.57

Lawsuits, tax liability, right of contribution, Minn. Statutes 2012 270C.56

Licensing boards, duties, Minn. Statutes 2012 214.16

MinnesotaCare provider tax, exemption, Minn. Statutes 2012 62A.041

Overpayments, interest, Minn. Statutes 2012 295.57

Payment, Minn. Statutes 2012 295.55, 2012 295.57

Rate reduction, Minn. Statutes 2012 295.52

Rates, Minn. Statutes 2012 295.52, 2012 295.53

Refunds

Appropriations for, Minn. Statutes 2012 295.58

Interest, Minn. Statutes 2012 295.57

Pharmacies, Minn. Statutes 2012 295.54

Proportionate refunds, Minn. Statutes 2012 295.53

Research credit, Minn. Statutes 2012 295.53

Returns

Disclosure, medical assistance, federal reporting, Minn. Statutes 2012 270B.14

Generally, Minn. Statutes 2012 295.55

Research credits, application for, Minn. Statutes 2012 295.53

Revenues

Depositing, Minn. Statutes 2012 295.58

MinnesotaCare, use for, Minn. Statutes 2012 295.581

Severability of law, Minn. Statutes 2012 295.59

Surgical center tax, Minn. Statutes 2012 295.52

Tax liability

Accounts receivable, assignment, sale, or transfer, Minn. Statutes 2012 295.56

Claims for refunds, Minn. Statutes 2012 270C.56

Hearing aids sales or repair persons, Minn. Statutes 2012 295.52

Lawsuits, right of contribution, Minn. Statutes 2012 270C.56

Levels requiring, electronic payments, Minn. Statutes 2012 295.55

Personal liability, payment, penalties, and interest, Minn. Statutes 2012 270C.56

Prescription eyewear sales or repair persons, Minn. Statutes 2012 295.52

Use tax, legend drugs, Minn. Statutes 2012 295.52

Taxpayers, reports given, qualifying exemptions, Minn. Statutes 2012 295.53

Third-party contracts, Minn. Statutes 2012 295.582

Transacting business in Minnesota, Minn. Statutes 2012 295.51

Use tax, legend drugs, Minn. Statutes 2012 295.52

Wholesale drug distributor tax, Minn. Statutes 2012 295.52