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Minnesota Legislature

Office of the Revisor of Statutes

OCCUPATION TAXES

Additional taxes

Agglomerating facilities taxes, Minn. Statutes 2016 298.394

Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2016 298.405

Semitaconite taxes, Minn. Statutes 2016 298.36

Taconite and iron sulfides taxes, Minn. Statutes 2016 298.25

Administration and compliance, Minn. Statutes 2016 289A.01

Agglomerating facilities taxes, Minn. Statutes 2016 298.395

Amount

Liquor license fees, effect on, Minn. Statutes 2016 340A.408

Substantial understatement of amount due, Minn. Statutes 2016 289A.60

Assessments

Additional, Minn. Statutes 2016 289A.60

Federal income tax amounts, Minn. Statutes 2016 289A.35

Audits, federal income tax amounts, Minn. Statutes 2016 289A.35

Collection

Failure to collect, criminal penalties, Minn. Statutes 2016 289A.63

Monetary penalties, Minn. Statutes 2016 289A.60

Constitutional provisions, Minn. Const. art 10 s 3, 6

Deductions, Minn. Statutes 2016 298.01

Definitions, Minn. Statutes 2016 298.001, 2016 298.01

Evasion, Minn. Statutes 2016 289A.63

Extensions, returns, filing, Minn. Statutes 2016 289A.19

Gross income, Minn. Statutes 2016 298.01

In lieu taxes

Agglomerating facilities taxes, Minn. Statutes 2016 298.394

Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2016 298.405

Semitaconite taxes, Minn. Statutes 2016 298.36

Interest, substantial understatement of amount due, Minn. Statutes 2016 289A.60

Lawsuits, venue, Minn. Statutes 2016 289A.63

Net operating losses, carryover and carryback, Minn. Statutes 2016 298.402

Net proceeds taxes (mining), Minn. Statutes 2016 126C.48

Payment

Date due, Minn. Const. art 10 s 3

Failure to pay, Minn. Statutes 2016 289A.60, 2016 289A.63

Income and franchise taxes, nondeductible item, Minn. Statutes 2016 290.10

Unconstitutional taxes, Minn. Statutes 2016 298.01

Who must pay, Minn. Statutes 2016 298.01

Penalties (monetary), Minn. Statutes 2016 289A.60

Qualified regular tax, Minn. Statutes 2016 298.01

Returns

Failure to file, Minn. Statutes 2016 289A.60, 2016 289A.63

False or fraudulent returns, Minn. Statutes 2016 289A.63

Filing, extensions, Minn. Statutes 2016 289A.19

Frivolous returns, monetary penalties, Minn. Statutes 2016 289A.60

Revenues

Apportionment, Minn. Const. art 10 s 3, 2016 298.17, 2016 298.18

Depositing, Minn. Statutes 2016 298.17, 2016 298.18

Education funding, Minn. Const. art 10 s 3

General fund, Minn. Const. art 10 s 3

Semitaconite taxes, Minn. Statutes 2016 298.38

Statutes of limitations, violations, generally, Minn. Statutes 2016 289A.63

Taconite and iron sulfides taxes, Minn. Statutes 2016 298.27

Tax rate, Minn. Statutes 2016 298.01

Violations and penalties

Civil penalties, Minn. Statutes 2016 289A.60

Criminal penalties, Minn. Statutes 2016 289A.63

Statutes of limitations, Minn. Statutes 2016 289A.63