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Minnesota Legislature

Office of the Revisor of Statutes

INTERNAL REVENUE SERVICE (IRS)

Access to data, tax returns, Minn. Statutes 2017 270B.12

Contracts and agreements

Levies against state tax refunds, Minn. Statutes 2017 270C.41

Tax return data, information exchange, Minn. Statutes 2017 270B.12

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2017 297F.01

Estate taxes, Minn. Statutes 2017 291.005

Liquor taxes, Minn. Statutes 2017 297G.01

Minnesota college savings plan, Minn. Statutes 2017 136G.03

Property Tax Refund Act, Minn. Statutes 2017 290A.03

Tax administration and compliance, Minn. Statutes 2017 289A.02

Disclaimer of estate property interests, tax-qualified disclaimers, Minn. Statutes 2017 524.2-1104

Disclosure, income and franchise tax returns, exception, Minn. Statutes 2017 270B.131

Enrolled agents, tax preparation services, exemptions, Minn. Statutes 2017 270C.445

Filing extensions, federal returns, Minn. Statutes 2017 289A.19

Filing with, Ramsey County, tax-exempt certificates, Minn. Statutes 2017 383A.03

Forms, federal tax liens, notices, Minn. Statutes 2017 272.488

Inspections, tax returns, Minn. Statutes 2017 270B.12

Internal Revenue Code of 1986, Minn. Statutes 2017 290.01

Internal Revenue Code, compliance with, Minn. Statutes 2017 136G.05, 2017 356.635

Payments by, federal tax liens, filing costs, Minn. Statutes 2017 272.484

Private letter rulings, Minnesota college savings plan, Minn. Statutes 2017 136G.05

Transfer of funds, unemployment benefits, income taxes, Minn. Statutes 2017 268.145

Volunteer firefighter relief associations, termination, following consolidation, notice, Minn. Statutes 2017 424B.08