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Minnesota Legislature

Office of the Revisor of Statutes

REVENUE DEPARTMENT

Administrative services, to licensing boards, Minn. Statutes 2017 214.04

Agglomerating facilities taxes, Minn. Statutes 2017 298.392, 2017 298.395, 2017 298.396

Agricultural and economic development account, Minn. Statutes 2017 41A.06

Agricultural homestead property, first tier valuation limit, Minn. Statutes 2017 273.11

Aircraft

Aircraft dealers, commercial use permits, fees, Minn. Statutes 2017 360.654

Airline companies, election of taxation, Minn. Statutes 2017 360.521

Flight property taxes, commissioner filed reports, notice of net tax capacity, Minn. Statutes 2017 270.072

Quiet aircraft, Minn. Statutes 2017 270.074

Sales and use taxes, Minn. Statutes 2017 297A.82, 2017 360.595

Alcoholic beverages

Alcoholic beverage laws, enforcement, Minn. Statutes 2017 299A.02

Liquor taxes, see same under this topic

Manufacturer's warehouse permit holders, reports, Minn. Statutes 2017 340A.3055

All-terrain vehicles, sales and use tax collection, Minn. Statutes 2017 84.922

Appeal and equalization boards

Generally, Minn. Statutes 2017 274.01

Handbook, Minn. Statutes 2017 274.014

Meetings, record, Minn. Statutes 2017 274.14

Appeals to, generally

Appeal and equalization boards, Minn. Statutes 2017 274.135

Determination, binding status, Minn. Statutes 2017 271.12

Tax Court, see Appeals to under TAX COURT

Appointments by, generally, Minn. Statutes 2017 270C.02

Appraisers

Real estate appraisal law, exemption, Minn. Statutes 2017 82B.035

Senior appraisers, Minn. Statutes 2017 270C.98

Appropriations to

Agricultural homestead market value credit, Minn. Statutes 2017 273.1384

Amortization state aid, local relief associations, Minn. Statutes 2017 69.021, 2017 423A.02

Aquatic invasive species prevention aid, Minn. Statutes 2017 477A.19

Assessors Board, Minn. Statutes 2017 270.45

Bloomington loan repayment exemption, Minn. Statutes 2017 473F.08

Border city zones, funding for tax credits, Minn. Statutes 2017 469.171, 2017 469.1734, 2017 469.1735

Cigarette and tobacco products taxes, administrative expenses, Minn. Statutes 2017 297F.02

Cigarette tax stamps, Minn. Statutes 2017 297F.08

Conditional use deed revolving fund, Minn. Statutes 2017 282.01

Debt collection costs, refunds, Minn. Statutes 2017 16D.11

Debt service aid, Minneapolis, Minn. Statutes 2017 477A.085

Delinquent taxes, collection costs, Minn. Statutes 2017 270C.16

Disparity reduction aid, Minn. Statutes 2017 273.1398

Fire or police state aid, Minn. Statutes 2017 69.031, 2017 423A.022

Gambling tax refunds and credits, Minn. Statutes 2017 297E.02

Health care access fund, insurance tax revenues, Minn. Statutes 2017 297I.05

Health care taxes, Minn. Statutes 2017 295.58

Income and franchise tax refunds, Minn. Statutes 2017 290.0671, 2017 290.0674

Insurance taxes, refunds, Minn. Statutes 2017 297I.60

Job opportunity building zones, credits exceeding income tax liability, Minn. Statutes 2017 469.318

Levied and redeemed property refund account, Minn. Statutes 2017 270C.711

Liquor taxes, Minn. Statutes 2017 297G.02, 2017 297G.12

Local government aid, Minn. Statutes 2017 477A.03

Local performance measurement program participants, Minn. Statutes 2017 6.91

Local sales taxes, assessment, Minn. Statutes 2017 270C.14

Military service credit (income taxes) refunds, Minn. Statutes 2017 290.0677

Minneapolis debt service aid, Minn. Statutes 2017 477A.085

Minnesota conservation fund, Minn. Statutes 2017 40A.151

Motor fuels taxes, enforcement of law, Minn. Statutes 2017 296A.23

Motor vehicle sales taxes, refunds, Minn. Statutes 2017 297B.031

Out-of-home placements, Indian children, aid, Minn. Statutes 2017 477A.0126

Political contribution refunds, Minn. Statutes 2017 290.06

Prepaid wireless E911 fee, Minn. Statutes 2017 403.162

Production property transition aid, Minn. Statutes 2017 477A.18

Property tax refunds, Minn. Statutes 2017 290A.23, 2017 290A.25

Property tax relief, Minn. Statutes 2017 273.1391

Property tax relief for destroyed property, Minn. Statutes 2017 273.1233, 2017 273.1234, 2017 273.1235

Property valuation notices, costs, Minn. Statutes 2017 273.121

Public Employees Retirement Association employer contribution rate increase, Minn. Statutes 2017 273.1385

Rebate checks, lapsed, reissuance, Minn. Statutes 2017 270C.347

Revenue estimate preparation, Minn. Statutes 2017 270C.991

Revenue recapture, administration, Minn. Statutes 2017 270A.07

Riparian protection aid, Minn. Statutes 2017 477A.22

Sales and use tax refunds, Minn. Statutes 2017 297A.75

Senior citizens' property tax deferral program, Minn. Statutes 2017 290B.09

Services and recovery special revenue fund, Minn. Statutes 2017 270C.15

State agency fees collected from Indian tribes, Minn. Statutes 2017 270C.19

Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2017 290C.08

Taconite state aid, Minn. Statutes 2017 298.285

Tax debtor data matches, Minn. Statutes 2017 13B.07

Tax liens, recording fees, Minn. Statutes 2017 270C.63

Tax payments using financial transaction cards, fees, Minn. Statutes 2017 270C.425

Tax refunds, Minn. Statutes 2017 270C.19, 2017 289A.50

Tax revenues, counties with Indian gaming casinos, revenue-sharing, Minn. Statutes 2017 270C.19

Tobacco appropriation bond proceeds, Minn. Statutes 2017 16A.99

Unpaid taxes, acquisition of seized property, Minn. Statutes 2017 270C.711

Utility valuation transition aid, Minn. Statutes 2017 477A.16

Volunteer firefighter relief associations, supplemental benefits, reimbursement, Minn. Statutes 2017 424A.10

Volunteer first responders, retention stipends, Minn. Statutes 2017 69.022

Aquatic invasive species prevention aid, certifying, Minn. Statutes 2017 477A.19

Assessment/sales ratio studies

Adjusted net tax capacity, Minn. Statutes 2017 273.1325

Equalization boards, use, Minn. Statutes 2017 270.12

Evidence, Minn. Statutes 2017 271.06, 2017 271.21, 2017 278.05

Local government aid, Minn. Statutes 2017 477A.011

Market values, net tax capacities, determination, Minn. Statutes 2017 273.11

Methodology, Minn. Statutes 2017 270.12

Metropolitan area municipalities, Minn. Statutes 2017 473F.02

Property taxes, Minn. Statutes 2017 278.05

Residential property, separation by market value categories, Minn. Statutes 2017 270.12

Sales prices, discounting for financing terms, Minn. Statutes 2017 270.12

Tax relief area revenue distribution, Minn. Statutes 2017 276A.01

Assessors Board, Minn. Statutes 2017 270.41

Assessors

Accreditation, Minn. Statutes 2017 270C.9901

Appointment, Minn. Statutes 2017 270C.94

City or town assessors, Minn. Statutes 2017 270C.99, 2017 273.05

County assessors, Minn. Statutes 2017 273.061

Courses of study, Minn. Statutes 2017 273.0755

Joint town and city debt, Minn. Statutes 2017 475.68

Licenses, Minn. Statutes 2017 270.48

Local assessors, complaints against, Minn. Statutes 2017 273.0645

Manual, Minn. Statutes 2017 270C.87

Special assessors, Minn. Statutes 2017 270C.95

Attorney general's opinions, requests, Minn. Statutes 2017 270C.09

Audits and examinations

Examiners, duties, Minn. Statutes 2017 270C.02, 2017 270C.31, 2017 270C.32

Taxpayer interviews, Minn. Statutes 2017 270C.285

Taxpayers' rights, Minn. Statutes 2017 270C.28

Beginning farmer tax credits, duties, Minn. Statutes 2017 41B.0391, 2017 290.06

Boats and boating, watercraft purchaser, sales and use tax, Minn. Statutes 2017 86B.401

Border city zones, duties regarding, Minn. Statutes 2017 469.169 to 2017 469.173, 2017 469.1734, 2017 469.1735

Boundary adjustment orders, community-based comprehensive municipal plans, Minn. Statutes 2017 462.3535

Budget, operating budget, payments from, Minn. Statutes 2017 270C.728

Bulletins, tax information, Minn. Statutes 2017 14.03, 2017 270C.07, 2017 273.11

Candidates for public office, public subsidy agreements, notices of, Minn. Statutes 2017 10A.322

Capital improvement bonds, ballot questions, Minn. Statutes 2017 475.521

Carriers, cigarettes and tobacco products, reports, Minn. Statutes 2017 297F.11

Child support, Minn. Statutes 2017 16D.04, 2017 16D.05

Cigarettes and tobacco products

Carriers, shipment reports, Minn. Statutes 2017 297F.11

Fire safety certification, inspections, Minn. Statutes 2017 299F.855

Licensee information, Minn. Statutes 2017 461.12

Out-of-state retailers, registration and reports, Minn. Statutes 2017 297F.031, 2017 297F.09

Taxes, Minn. Statutes 2017 297F.01 to 2017 297F.25

Weighted average retail price, inflation adjustments, Minn. Statutes 2017 297F.01

Commissioner's orders, generally

Copies, orders appealed from, return, Minn. Statutes 2017 271.06

Effective date, Minn. Statutes 2017 271.12

Flight property taxes, Minn. Statutes 2017 270.076

Injunctions, Minn. Statutes 2017 271.12

Orders of assessment, Minn. Statutes 2017 270C.33

Prima facie valid, Minn. Statutes 2017 271.06

Property tax reductions, Minn. Statutes 2017 270C.88

Supreme Court decision in lieu of, Minn. Statutes 2017 271.09

Writing, Minn. Statutes 2017 270C.33

Commissioner

Appointment, Minn. Statutes 2017 15.06, 2017 270C.02

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2017 15A.082

Expense allowance, Minn. Statutes 2017 15A.081

Governor's recommendation, Minn. Statutes 2017 15A.0815

Increases or decreases, Minn. Statutes 2017 15A.0815

Salary range, Minn. Statutes 2017 15A.01, 2017 15A.0815, 2017 15A.13

Duties, generally, Minn. Statutes 2017 15.06

Generally, Minn. Statutes 2017 270C.02

Memberships

Productivity Loan Committee, Minn. Statutes 2017 16B.87

Tobacco Securitization Authority, Minn. Statutes 2017 16A.98

Orders, see Commissioner's orders, generally under this topic

Retirement, Minn. Statutes 2017 352D.02, 2017 353.01

Signatures, Minn. Statutes 2017 8.30, 2017 270C.02, 2017 270C.33

Term, Minn. Statutes 2017 15.06

Confession of judgment, determination of interest rate, Minn. Statutes 2017 279.37

Conservation tax credit, lost revenues, review, Minn. Statutes 2017 273.119

Contamination taxes, duties regarding, Minn. Statutes 2017 270.96

Contractors, ronresidents, surety payments, Minn. Statutes 2017 290.9705

Created, Minn. Statutes 2017 270C.02

Criminal investigation unit, Minn. Statutes 2017 270C.05

Criminal justice information system, access, Minn. Statutes 2017 270C.05

Data, see Revenue Department under GOVERNMENT DATA

Debt collection, see DEBTS TO STATE, COLLECTION

Deed taxes, duties regarding, Minn. Statutes 2017 287.29, 2017 287.37

Definitions, generally, Minn. Statutes 2017 270C.01

Delinquent taxes, collection, Minn. Statutes 2017 270C.16

Department of state, designation, Minn. Statutes 2017 15.01

Depositions, authority to take, Minn. Statutes 2017 270C.02, 2017 270C.31

Deputy commissioner, appointment, Minn. Statutes 2017 270C.02

Destination medical center, local match determination, Minn. Statutes 2017 469.47

Discovery, Minn. Statutes 2017 270B.16

Disparity reduction aid, calculation, Minn. Statutes 2017 273.1398

Dry cleaner environmental response and reimbursement, duties, Minn. Statutes 2017 115B.48 to 2017 115B.492

Duties and powers, generally

Generally, Minn. Statutes 2017 270C.03

State Board of Equalization, see APPEAL AND EQUALIZATION BOARDS

Transfer of duties and functions, Liquor Control Department, Minn. Statutes 2017 340A.201

Emergency medical services districts, taxes, duties regarding, Minn. Statutes 2017 144F.01

Employees

Advice given, erroneous, appeal of tax penalties, Minn. Statutes 2017 270C.34

Alcoholic beverage violations, discharge, Minn. Statutes 2017 299A.02

Appraisers, Minn. Statutes 2017 82B.035, 2017 270C.98

Evaluation, basis, Minn. Statutes 2017 270C.105

Former employees, representation of taxpayers, Minn. Statutes 2017 270C.10

Generally, Minn. Statutes 2017 270C.02

Harassment, Minn. Statutes 2017 270B.14

Obstructing performance of duties, criminal penalties, Minn. Statutes 2017 609.50

Probationary employees, termination, Minn. Statutes 2017 43A.16

Regional representatives, Minn. Statutes 2017 270C.98

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2017 352D.02

Seasonal employees, Minn. Statutes 2017 43A.15

State agency debt, case reviewer, Minn. Statutes 2017 16D.10

Unclassified positions, Minn. Statutes 2017 43A.08

Enforcement of law

Generally, Minn. Statutes 2017 270C.03, 2017 270C.04

Taxpayers' rights and procedures, Minn. Statutes 2017 270C.28

Entertainment taxes, Minn. Statutes 2017 290.9201

Environmental response costs, state aid reduction, Minn. Statutes 2017 115B.41

Estate taxes, see ESTATE TAXES

Examinations, see Audits and examinations under this topic

Examiners

Appointment, Minn. Statutes 2017 270.83, 2017 270C.02

Compensation and salaries, Minn. Statutes 2017 270C.02

Powers, Minn. Statutes 2017 270C.02, 2017 270C.31, 2017 270C.32

Public Safety Department, agent for Revenue Department, Minn. Statutes 2017 297B.11

Railroad companies, power to examine, Minn. Statutes 2017 270.83

Explore Minnesota Tourism, quarterly sales tax reports, Minn. Statutes 2017 270C.131

Federal health insurance credit, duties regarding, Minn. Statutes 2017 256.362

Fees, generally, claims due state, compromise and settlement, Minn. Statutes 2017 8.30

Filing officers, Minn. Statutes 2017 270C.02

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

Flight property taxes, Minn. Statutes 2017 270.071 to 2017 270.079

Foreign corporations, Minn. Statutes 2017 270C.721, 2017 303.17

Funds and accounts

Conditional use deed revolving fund, Minn. Statutes 2017 282.01

Deposits to, Minn. Statutes 2017 297F.21, 2017 349.2125

Levied and redeemed property refund account, Minn. Statutes 2017 270C.711

Revenue recapture revolving fund, Minn. Statutes 2017 270A.07, 2017 270C.41

Service and recovery special revenue fund, Minn. Statutes 2017 270C.15

Gambling

Gambling equipment, Minn. Statutes 2017 349.162

Gambling organizations, Minn. Statutes 2017 349.16, 2017 349.165

Gambling taxes, Minn. Statutes 2017 297E.02 to 2017 297E.17

Indian gaming casinos, Minn. Statutes 2017 270C.19

Reports about, Minn. Statutes 2017 349.19

Gasoline and petroleum products taxes, Minn. Statutes 2017 296A.02, 2017 296A.24

General education referendum levy, duties, Minn. Statutes 2017 126C.17

Generally, Minn. Statutes 2017 270C.02

Gross revenues taxes, health care taxes, Minn. Statutes 2017 295.53, 2017 295.55

Health care taxes, Minn. Statutes 2017 295.53, 2017 295.55

Housing improvement areas, Minn. Statutes 2017 428A.13

Income and franchise taxes

Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2017 290.07

Allocation of income, Minn. Statutes 2017 290.17, 2017 290.20

Alternative minimum tax exemption, inflation adjustments, Minn. Statutes 2017 290.091

Common trust funds, income, Minn. Statutes 2017 289A.12

Corporate franchise taxes, fees, returns, Minn. Statutes 2017 290.0922

Corporations, Minn. Statutes 2017 290.34, 2017 290.371

Delinquent taxes, Minn. Statutes 2017 290.48

Dependent care credit, refunds, Minn. Statutes 2017 290.067

Depletion allowance, apportionment, Minn. Statutes 2017 290.0134

Education credit refunds, assignment, Minn. Statutes 2017 290.0679

Educational institutions, conveyances to, income, Minn. Statutes 2017 293.04 to 2017 293.07, 2017 293.10, 2017 293.11, 2017 293.13

Employers, deductions for health insurance contributions, Minn. Statutes 2017 62A.29

Entertainment taxes, Minn. Statutes 2017 290.9201

Exemptions, entities claiming, investigations, Minn. Statutes 2017 290.05

Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2017 290.30

Generally, Minn. Statutes 2017 290.01 to 2017 290.9742

Investment companies, Minn. Statutes 2017 290.36

Marriage penalty credit, tax tables, Minn. Statutes 2017 290.0675

Net operating loss deduction, Minn. Statutes 2017 290.095

Nongame wildlife checkoff, Minn. Statutes 2017 290.431, 2017 290.432

Reciprocity agreements, Minn. Statutes 2017 290.081

Refunds

Appropriations, Minn. Statutes 2017 290.0671, 2017 290.0674

Political contribution refunds, Minn. Statutes 2017 290.06

Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2017 290C.08

Returns, records and record keeping, Minn. Statutes 2017 270C.20

Social Security benefits, subtractions from federal taxable income, adjustments, Minn. Statutes 2017 290.0132

Stillborn child credit, refunds, Minn. Statutes 2017 290.0685

Tax arbitration boards, appointment, Minn. Statutes 2017 290.081

Tax notices, Minn. Statutes 2017 270C.36, 2017 290.48, 2017 290.92

Tax returns, disclosure, Minn. Statutes 2017 270B.131

Taxpayers, dissolution of marriage, Minn. Statutes 2017 289A.31

Third-party bulk filers, Minn. Statutes 2017 290.92

Withholding, Minn. Statutes 2017 290.923

Withholding (taxes), Minn. Statutes 2017 270C.66, 2017 270C.69, 2017 290.92

Workers' compensation reports, use, Minn. Statutes 2017 176.231

Independent contractors, tax return data, access to, safeguarding, Minn. Statutes 2017 270B.13

Indians, state and tribal sales, use, and excise taxes, Minn. Statutes 2017 270C.19

Industrial facilities, closings, layoffs, or relocation, Minn. Statutes 2017 116L.976

Information exchanges

MinnesotaCare applicants, Minn. Statutes 2017 256L.05

Tax data, Minn. Statutes 2017 270B.14

Insurance taxes, see INSURANCE TAXES

Interrogatories, nonprofit corporations, Minn. Statutes 2017 317A.751

Investigations

Criminal investigation unit, Minn. Statutes 2017 270C.05

Tax violations, criminal investigations, classification, disclosure, Minn. Statutes 2017 270B.02, 2017 270B.03

Taxes, Minn. Statutes 2017 270C.055

Taxpayers, Minn. Statutes 2017 270C.31

Job opportunity building zones (JOBZ)

Certification of continuing eligibility, Minn. Statutes 2017 469.3193

Designation, Minn. Statutes 2017 469.314

Inflation adjustments, Minn. Statutes 2017 469.318

Repayments of benefits, Minn. Statutes 2017 469.319

Tax return information, Minn. Statutes 2017 469.3201

Land exchanges, class B, Minn. Statutes 2017 94.344

Lawsuits, taxes, Minn. Statutes 2017 270C.61, 2017 270C.728, 2017 271.12

Letters of administration, application rights, Minn. Statutes 2017 291.21

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

Licensing boards, duties regarding, Minn. Statutes 2017 214.04, 2017 214.16

Limited liability companies, Minn. Statutes 2017 270C.721

Limited partnerships, foreign limited partnerships, dissolution, Minn. Statutes 2017 321.0906

Liquefied petroleum gas sales, fees, Minn. Statutes 2017 239.785

Liquor taxes

Generally, Minn. Statutes 2017 297G.01 to 2017 297G.22

Liquor license applicants, unpaid state or local taxes or assessments, liability, Minn. Statutes 2017 270B.07

Local assessment practices, review, Minn. Statutes 2017 273.0645

Local government aid

Calculation and payment, Minn. Statutes 2017 477A.011 to 2017 477A.15

Disparity reduction aid, Minn. Statutes 2017 275.08

Riparian protection aid, Minn. Statutes 2017 477A.21

Local government revenue forecasts, Minn. Statutes 2017 16A.103

Local governments, taxes, collection, Minn. Statutes 2017 270C.17

Local relief associations, see Retirement plans under this topic

Lottery prizes, withholding from, Minn. Statutes 2017 349A.08

Marijuana and controlled substances taxes, duties, Minn. Statutes 2017 297D.02 to 2017 297D.13

Metropolitan areas, revenue distribution, Minn. Statutes 2017 473F.02, 2017 473F.07, 2017 473F.10, 2017 473F.13

Metropolitan Council

Highway project taxes, Minn. Statutes 2017 473.167

Levy limits, Minn. Statutes 2017 473.249

Transit taxes, levy limits, Minn. Statutes 2017 473.446

Metropolitan Mosquito Control Commission, Minn. Statutes 2017 473.711

Metropolitan solid waste landfill fees, Minn. Statutes 2017 473.843

Minerals taxes

Agglomerating facilities, Minn. Statutes 2017 298.392, 2017 298.395, 2017 298.396

Gross proceeds, metal and mineral product sales, Minn. Statutes 2017 298.016

Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2017 298.405

Mineral rights owners, filings, Minn. Statutes 2017 298.48

Semitaconite taxes, Minn. Statutes 2017 298.38, 2017 298.39

Taconite and iron sulfides taxes, Minn. Statutes 2017 126C.48, 2017 126C.65, 2017 298.24, 2017 298.27, 2017 298.28

Taconite municipal aid, Minn. Statutes 2017 298.282, 2017 298.283

Taconite state aid, Minn. Statutes 2017 298.285

Unmined ore, notice about, Minn. Statutes 2017 298.47

Minnesota college savings plan, Minn. Statutes 2017 136G.11, 2017 290.0132, 2017 290.06

MinnesotaCare, Minn. Statutes 2017 256L.05

Mission of department, Minn. Statutes 2017 270C.03

Mortgage foreclosure sales and, Minn. Statutes 2017 580.15

Mortgage registry taxes, Minn. Statutes 2017 287.12, 2017 287.37

Motor carrier inspections, Minn. Statutes 2017 221.221

Motor fuel taxes, see MOTOR FUEL TAXES

Motor vehicle sales taxes

Collections, reporting, Minn. Statutes 2017 297A.991

Motor carriers, interstate, as retailers, Minn. Statutes 2017 297A.90, 2017 297A.91

Refund applications, forms, Minn. Statutes 2017 297B.031

Registrar as agent, Minn. Statutes 2017 297B.11

Motor vehicles owned by, Minn. Statutes 2017 168.012

Motor vehicles

Criminal investigators, marking, Minn. Statutes 2017 16B.54

Unmarked motor vehicles, Minn. Statutes 2017 168.012, 2017 270C.03

Multistate Tax Commission, Minn. Statutes 2017 290.172

Nonprofit corporations, dissolution, Minn. Statutes 2017 317A.823

Nonresidents, contractors, surety payments, Minn. Statutes 2017 290.9705

Nonsettlement cigarettes fee, Minn. Statutes 2017 297F.24

Oaths and affirmations, authority to administer, generally, Minn. Statutes 2017 270C.02, 2017 270C.31

Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2017 270C.52

Offices, equipment, and supplies, Minn. Statutes 2017 270C.02

Partnerships, foreign, certificates of authority, Minn. Statutes 2017 270C.721

Party to suits, Tax Court, Small Claims Division, Minn. Statutes 2017 271.21

Payments by, witnesses, Minn. Statutes 2017 270C.31

Personal property taxes

Assessment or equalization, commissioner's orders, Minn. Statutes 2017 270C.924, 2017 270C.926

Listing, Minn. Statutes 2017 273.48

Manufactured homes, delinquent taxes, Minn. Statutes 2017 277.17

Tax assessments, Minn. Statutes 2017 273.33, 2017 273.37, 2017 273.43

Utilities, Minn. Statutes 2017 273.371, 2017 273.372, 2017 273.88

Petroleum products

Bulk purchasers, licenses, Minn. Statutes 2017 296A.05

Cancellation or nonrenewal of licenses, Minn. Statutes 2017 296A.061

Distributors, licenses, Minn. Statutes 2017 296A.03

Inspections, Minn. Statutes 2017 239.101

Licenses, revocations, Minn. Statutes 2017 296A.06

Special fuel dealers, licenses, Minn. Statutes 2017 296A.04

Taxes, see MOTOR FUEL TAXES

Petroleum tank release cleanup, fees, Minn. Statutes 2017 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 2017 6.495

Political contribution refunds, reports, Minn. Statutes 2017 290.06

Property Tax Division, Minn. Statutes 2017 270C.98

Property tax refunds

Appropriations, Minn. Statutes 2017 290A.23, 2017 290A.25

Certificates of rent paid, Minn. Statutes 2017 290A.19

Determinations by, Minn. Statutes 2017 290A.03

Payments, Minn. Statutes 2017 290A.07, 2017 290A.09

Rulemaking, Minn. Statutes 2017 290A.20

Statements, Minn. Statutes 2017 290A.14

Tax tables, Minn. Statutes 2017 290A.04

Workers' compensation reports, use, Minn. Statutes 2017 176.231

Property taxes

Abatements, notice, Minn. Statutes 2017 375.192

Adjusted net tax capacity, Minn. Statutes 2017 273.1325

Agricultural Property Tax Law, deferment applications, Minn. Statutes 2017 273.111

Appeal and equalization boards, Minn. Statutes 2017 274.01, 2017 274.14

Appeals, Minn. Statutes 2017 270C.925

Assessment or equalization hearings, request for, Minn. Statutes 2017 270C.922

Biennial report, Minn. Statutes 2017 270C.13

Certificates of real estate value, Minn. Statutes 2017 272.115

Certificates of rent paid, Minn. Statutes 2017 290A.19

Classification of property, changes, Minn. Statutes 2017 273.17

Complaints, investigations, Minn. Statutes 2017 270C.92

Congressional Medal of Honor recipients, Minn. Statutes 2017 273.118

Data, tax administration purposes, Minn. Statutes 2017 272.115

Delinquent taxes, Minn. Statutes 2017 279.06, 2017 279.34

Duties and powers generally, Minn. Statutes 2017 270C.85

Electric generating facilities, efficiency increases, electronic notification, Minn. Statutes 2017 272.0211

Equalization hearings, Minn. Statutes 2017 270C.921

Equalization of public utility structures, Minn. Statutes 2017 273.88

Excess levies, appeals, Minn. Statutes 2017 275.065

Exemptions, Minn. Statutes 2017 272.025

Homesteads, Minn. Statutes 2017 273.124, 2017 273.1315

Iron ore, value, Minn. Statutes 2017 273.1104

Local government levies, Minn. Statutes 2017 275.07, 2017 275.62, 2017 275.74

Meetings, Minn. Statutes 2017 384.06

Natural resource lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2017 273.13

Net tax capacity hearings, Minn. Statutes 2017 270C.921 to 2017 270C.924

New counties, market value assessment, Minn. Statutes 2017 370.01

Open Space Property Tax Law, deferment applications, Minn. Statutes 2017 273.112

Personal property taxes, see same under this topic

Pollution control or abatement equipment or devices, tax exemption, electronic notification, Minn. Statutes 2017 272.02

Property tax relief, taconite and iron ore areas, Minn. Statutes 2017 273.135, 2017 273.136

Property valuation notices, Minn. Statutes 2017 273.121

Railroad operating property, Minn. Statutes 2017 270.81 to 2017 270.87, 2017 272.20

Real estate tax judgment sales, Minn. Statutes 2017 280.001 to 2017 280.43

Real estate tax judgment sales redemption, Minn. Statutes 2017 281.01 to 2017 281.40

Real property owners, disability status certification, Minn. Statutes 2017 273.13

Refunds, see Property tax refunds under this topic

Regional public library systems, levies, Minn. Statutes 2017 134.342

Reports of certified levies, Minn. Statutes 2017 275.07

Revenues, transfer to, Minn. Statutes 2017 276.112

School district payments, certifying, Minn. Statutes 2017 273.1392

School district property taxes, see same under this topic

School districts, rate conversion, Minn. Statutes 2017 273.1102

Solar energy, Minn. Statutes 2017 272.0295

State aid to local governments, duties regarding, solid waste disposal facility contingency action costs, Minn. Statutes 2017 116.07

State elections campaign account, certifications, Minn. Statutes 2017 10A.31, 2017 10A.321

State general tax, levy rate, Minn. Statutes 2017 275.025

Statements, forms, Minn. Statutes 2017 276.04

Tax assessments, Minn. Statutes 2017 274.09, 2017 274.13, 2017 274.16

Tax increment financing districts, taxable parcels, reduction in market value, Minn. Statutes 2017 272.71

Wind energy conversion systems, Minn. Statutes 2017 272.028, 2017 272.029

Public campground leasing rules, approval, Minn. Statutes 2017 92.46

Public safety radio communication system, reports, Minn. Statutes 2017 373.47

Public utilities, property taxes, Minn. Statutes 2017 216B.1646, 2017 273.88

Railroad operating property, Minn. Statutes 2017 270.81 to 2017 270.87, 2017 272.20

Railroads, Minn. Statutes 2017 273.372

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

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

Reciprocal agreements, Treasury Department (U.S.), Minn. Statutes 2017 16D.18, 2017 270C.41

Records and record keeping, generally

Commissioner's orders, Minn. Statutes 2017 270C.33

Copies, certification, Minn. Statutes 2017 270C.02

Filing officers, authorization, Minn. Statutes 2017 270C.02

Red Lake Game Preserve, duties regarding, Minn. Statutes 2017 282.221

Regional public library systems, levies, Minn. Statutes 2017 134.342

Reports given

Adjusted net tax capacity, Minn. Statutes 2017 273.1325

Agricultural homesteads, valuation, Minn. Statutes 2017 273.1108

Aviation taxes, Minn. Statutes 2017 360.675

Bills (legislative), tax incidence impact analysis, Minn. Statutes 2017 270C.13

Business corporations, tax return information, Minn. Statutes 2017 302A.821

Delinquent taxes, collection, Minn. Statutes 2017 270C.16

Excise taxes, biennial report, Minn. Statutes 2017 270C.13

Explore Minnesota Tourism tax report, Minn. Statutes 2017 270C.131

Impact analysis report, state aid to local governments, Minn. Statutes 2017 465.82

Income and franchise taxes, Minn. Statutes 2017 270C.13, 2017 290.081

Legislative bills, revenue estimates, Minn. Statutes 2017 270C.11, 2017 270C.991

Levied and redeemed property refund account, Minn. Statutes 2017 270C.711

Local government revenue forecasts, Minn. Statutes 2017 16A.103

Metropolitan area municipalities, market value, Minn. Statutes 2017 473F.02

Motor vehicle sales taxes, government revenues, Minn. Statutes 2017 297A.991

Net tax capacity, proceedings to change, Minn. Statutes 2017 270C.91

Political contribution refunds, Minn. Statutes 2017 290.06

Property taxes, biennial report, Minn. Statutes 2017 270C.13

Sales and use taxes, Minn. Statutes 2017 270C.13, 2017 297A.991

Small wineries, tax credits, Minn. Statutes 2017 297G.03

Solid waste management taxes, revenues, Minn. Statutes 2017 297H.13

Taconite and iron sulfides taxes, estimated distribution, Minn. Statutes 2017 298.28

Tax expenditure budget, Minn. Statutes 2017 270C.11

Tax incidence reports, Minn. Statutes 2017 270C.13

Tax payments by financial transaction card, Minn. Statutes 2017 270C.425

Taxable property, Minn. Statutes 2017 270C.85

Utilities, personal property tax reports, Minn. Statutes 2017 273.371

Research Division, Minn. Statutes 2017 270C.12

Restitution debt, Minn. Statutes 2017 611A.04

Retirement plans

Local firefighter relief associations, duties, Minn. Statutes 2017 69.051

Police and firefighter relief associations, financial compliance reports, Minn. Statutes 2017 6.495

Public retirement plans, employee contribution pick ups, Minn. Statutes 2017 356.62

Volunteer firefighter relief associations, Minn. Statutes 2017 424B.02, 2017 424B.08, 2017 424B.20

Revenue laws, administration, Minn. Statutes 2017 270C.02, 2017 270C.03

Revenue notices, Minn. Statutes 2017 270C.07

Revenue recapture

Generally, Minn. Statutes 2017 270A.01 to 2017 270A.12

Restitution debt, Minn. Statutes 2017 611A.04

Rulemaking authority

Agglomerating facilities, Minn. Statutes 2017 298.392

Agglomerating facilities taxes, reporting, Minn. Statutes 2017 298.395

Aircraft, Minn. Statutes 2017 270.074, 2017 360.595

Certificates of real estate value, Minn. Statutes 2017 272.115

Cigarette and tobacco products taxes, Minn. Statutes 2017 297F.02

Cigarette taxes, Minn. Statutes 2017 297F.06, 2017 297F.08

Classification of property, Minn. Statutes 2017 273.125

Common carriers, registration as retail dealers, Minn. Statutes 2017 297A.90

Dry cleaning facilities, use fees, returns, Minn. Statutes 2017 115B.491

Exemptions, Minn. Statutes 2017 14.03

Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2017 290.30

Fire state aid, Minn. Statutes 2017 69.011, 2017 69.021

Flight property taxes, federal law, conformity, Minn. Statutes 2017 270.078

Health care taxes, Minn. Statutes 2017 295.57

Income and franchise taxes

Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2017 290.07

Depletion allowance, apportionment, Minn. Statutes 2017 290.0134

Estimated payments, Minn. Statutes 2017 289A.26

Net operating loss deduction, Minn. Statutes 2017 290.095

Payments, due dates, Minn. Statutes 2017 289A.20

Liquor taxes, Minn. Statutes 2017 297G.03, 2017 297G.12

Manufactured homes, classification of property, Minn. Statutes 2017 273.125

Marijuana and controlled substances taxes, Minn. Statutes 2017 297D.03

Metropolitan solid waste landfill fees, Minn. Statutes 2017 473.843

Motor vehicle sales taxes, Minn. Statutes 2017 297A.90, 2017 297B.11

Open Space Property Tax Law, valuation and deferment eligibility guidelines, Minn. Statutes 2017 273.112

Petroleum products, distribution, sale, or use, Minn. Statutes 2017 296A.02

Property taxes, refunds, Minn. Statutes 2017 290A.20

Quiet aircraft, Minn. Statutes 2017 270.074

Railroad companies, operating property, valuation, Minn. Statutes 2017 270.84, 2017 270.86

Revenue recapture, Minn. Statutes 2017 270A.04, 2017 270A.12

Sales and use taxes, Minn. Statutes 2017 289A.11, 2017 297A.76

Sectional structures, classification of property, Minn. Statutes 2017 273.125

Semitaconite taxes, reports, Minn. Statutes 2017 298.38

Special motor fuel, distribution, sale, or use, Minn. Statutes 2017 296A.02

Taconite and iron sulfides taxes, reporting, Minn. Statutes 2017 298.27

Tax assessments, Minn. Statutes 2017 270C.03

Tax returns, Minn. Statutes 2017 270B.19, 2017 289A.08

Taxes, Minn. Statutes 2017 270C.06

Taxpayers, information about, disclosure, Minn. Statutes 2017 270B.19

Taxpayers' rights advocates, Minn. Statutes 2017 270C.44

Withholding (taxes), Minn. Statutes 2017 289A.09, 2017 289A.20, 2017 290.92, 2017 290.923

Sales and use taxes

Agents, tax collection and refunds, Minn. Statutes 2017 297A.825

Auctions, security property, Minn. Statutes 2017 297A.92

Explore Minnesota Tourism tax report, Minn. Statutes 2017 270C.131

Filing and payment, authorization, Minn. Statutes 2017 289A.18

Local sales tax, Minn. Statutes 2017 297A.99, 2017 473.592

Motor vehicle sales taxes, see same under this topic

Reports, Minn. Statutes 2017 270C.13, 2017 297A.991

Revenues, depositing, Minn. Statutes 2017 297A.94

Sales and use tax permits, Minn. Statutes 2017 297A.83

Schedules, Minn. Statutes 2017 297A.95

Uniform administration, Minn. Statutes 2017 297A.995

School district property taxes

Debt limits, Minn. Statutes 2017 126C.69

General education referendum levy, Minn. Statutes 2017 126C.17

Market values, Minn. Statutes 2017 475.53

Taconite and iron sulfides taxes, Minn. Statutes 2017 126C.48, 2017 126C.65

Seal, Minn. Statutes 2017 270C.02

Seed capital investment credit, Minn. Statutes 2017 116J.8732, 2017 290.06

Senior citizens' property tax deferral program, Minn. Statutes 2017 290B.04 to 2017 290B.10

Service of process by, generally, service by mail, records, Minn. Statutes 2017 270C.38

Setoff

Political subdivision debts, Minn. Statutes 2017 270C.18

Reciprocal agreements, Treasury Department (U.S.), Minn. Statutes 2017 16D.18, 2017 270C.41

Small cities assistance account, administration, Minn. Statutes 2017 162.145

Snowmobiles, sales and use tax collection, Minn. Statutes 2017 84.82

Solar energy generating systems, Minn. Statutes 2017 272.0295

Solid waste management taxes, Minn. Statutes 2017 297H.01 to 2017 297H.13

Special service districts, Minn. Statutes 2017 428A.02

Sports bookmaking taxes, statistics, Minn. Statutes 2017 297E.03

State agency fees, collection from Indian tribes, Minn. Statutes 2017 270C.19

State aid to local governments

Aquatic invasive species prevention aid, Minn. Statutes 2017 477A.19

Estimates or actual amounts, Minn. Statutes 2017 276.04

Fire state aid, Minn. Statutes 2017 69.021

Impact analysis report, Minn. Statutes 2017 465.82

Local government aid

Calculation and payment, Minn. Statutes 2017 477A.011, 2017 477A.0124, 2017 477A.014, 2017 477A.03, 2017 477A.15

Disparity reduction aid, Minn. Statutes 2017 275.08

Out-of-home placement, Indian children, Minn. Statutes 2017 477A.0126

Unauthorized diversion programs, penalties, Minn. Statutes 2017 477A.0175

Police state aid, Minn. Statutes 2017 297I.25

Production property transition aid, Minn. Statutes 2017 477A.18

Reductions, Minn. Statutes 2017 115B.41, 2017 270C.96

Riparian protection aid, Minn. Statutes 2017 477A.21

Small cities assistance account, Minn. Statutes 2017 162.145

Underserved municipalities distribution, Minn. Statutes 2017 275.025

Utility valuation transition aid, Minn. Statutes 2017 477A.16

Volunteer first responders, retention stipends, Minn. Statutes 2017 69.022

State contracts

Contractors, income tax withholding, Minn. Statutes 2017 270C.66

Vendors or contractors, tax liability, Minn. Statutes 2017 270B.09

State laws and statutes, free copies, Minn. Statutes 2017 3C.12

Streamlined sales tax agreement, see under SALES AND USE TAXES

Studies by, statistical studies, Minn. Statutes 2017 270B.04

Subpoenas, authority to issue, Minn. Statutes 2017 270C.02, 2017 270C.31, 2017 270C.32

Supplemental nursing services agencies, duties, Minn. Statutes 2017 144A.72

Sustainable forest incentive program, Minn. Statutes 2017 290C.04 to 2017 290C.06, 2017 290C.08 to 2017 290C.12

Tax assessments, see TAX ASSESSMENTS

Tax clearance certificates, see TAX CLEARANCE CERTIFICATES

Tax collections, Minn. Statutes 2017 270C.03, 2017 270C.50

Tax Court appeals, see Appeals to under TAX COURT

Tax debtor data match system, Minn. Statutes 2017 13B.07

Tax expenditure budget, Minn. Statutes 2017 270C.11

Tax extension agreements, Minn. Statutes 2017 289A.42, 2017 297F.17

Tax incidence reports, Minn. Statutes 2017 270C.13

Tax increment financing

Annual statements, Minn. Statutes 2017 469.175

Extended districts, Minn. Statutes 2017 469.1794

Generally, Minn. Statutes 2017 469.1761

Tax information bulletins

Exemption from rulemaking, Minn. Statutes 2017 14.03

Issuance, effect, Minn. Statutes 2017 270C.07, 2017 270C.08

Wetland value, Minn. Statutes 2017 273.11

Tax information microdata sample analysis, Minn. Statutes 2017 270C.12

Tax judgment sales, Minn. Statutes 2017 270C.7101, 2017 270C.7104

Tax liability

Agreements, Minn. Statutes 2017 270C.33, 2017 270C.35, 2017 270C.52

Understatement, burden of proof, Minn. Statutes 2017 289A.60

Tax liens

Contracts for deed, termination notice, Minn. Statutes 2017 559.21

Generally, Minn. Statutes 2017 270C.63

Tax lists, abstracts, Minn. Statutes 2017 275.29

Tax notices

Administration and compliance, third party subpoenas, Minn. Statutes 2017 270C.32, 2017 270C.61

Assessments, Minn. Statutes 2017 270C.33, 2017 272.0295, 2017 297D.12, 2017 297G.16, 2017 297G.17

Delinquent taxes

Chiropractors, Minn. Statutes 2017 148.10

Copies to third-party bulk filers and clients, Minn. Statutes 2017 290.92

Dental auxiliaries, Minn. Statutes 2017 150A.08

Dentists, Minn. Statutes 2017 150A.08

Generally, Minn. Statutes 2017 270C.72, 2017 270C.725

Insurance producers, Minn. Statutes 2017 60K.44

Marriage and family therapists, Minn. Statutes 2017 148B.06

Mental health workers, Minn. Statutes 2017 148B.06

Osteopathic physicians, Minn. Statutes 2017 147.091

Physicians and surgeons, Minn. Statutes 2017 147.091

Real estate licensees, Minn. Statutes 2017 82.82

Social workers, Minn. Statutes 2017 148B.06

Flight property taxes, Minn. Statutes 2017 270.075

Income and franchise taxes, Minn. Statutes 2017 270C.36, 2017 290.48, 2017 293.11

Jeopardy assessments and collections, Minn. Statutes 2017 270C.36

Levies for collection or payment, Minn. Statutes 2017 270C.67, 2017 270C.68, 2017 270C.7101, 2017 270C.7109

Liens, filing, Minn. Statutes 2017 270C.63

Refunds, Minn. Statutes 2017 270A.03, 2017 270A.07, 2017 289A.50

Returns, failure to file, Minn. Statutes 2017 270C.72

Semitaconite taxes, estimates, correction, Minn. Statutes 2017 298.39

Solar energy production tax, Minn. Statutes 2017 272.0295

Solid waste management taxes, Minn. Statutes 2017 297H.13

Tax classification of iron-bearing formations, Minn. Statutes 2017 273.16

Taxpayers

Administrative review, Minn. Statutes 2017 270C.35

Delinquent taxpayers, publication of names, Minn. Statutes 2017 270C.728

Electronic tax payments, Minn. Statutes 2017 270C.42

Mailed materials, use of Social Security number, Minn. Statutes 2017 270C.308

Rights, appeals, Minn. Statutes 2017 270C.33

Unconstitutional tax laws, cumulative refunds owed, Minn. Statutes 2017 270C.43

Third-party bulk filers, suspension or revocation of registration, Minn. Statutes 2017 290.92

Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2017 297F.04

Utility property, exemption, valuation, classification, or tax, Minn. Statutes 2017 273.372

Withholding (taxes), Minn. Statutes 2017 270C.69, 2017 270C.725, 2017 290.92

Tax payments by financial transaction card, Minn. Statutes 2017 270C.425

Tax preparers

Authority to terminate electronic filing, Minn. Statutes 2017 289A.60

Cease and desist orders, enforcement, Minn. Statutes 2017 270C.447

Complaints about, data sharing, Minn. Statutes 2017 270C.445

Preparers subject to penalties, publication of names, Minn. Statutes 2017 270C.446

Tax refunds

Appropriations, Minn. Statutes 2017 270C.19

Extension agreements, Minn. Statutes 2017 289A.42

Locating payees, Minn. Statutes 2017 270B.11

Tax relief area revenue distribution, Minn. Statutes 2017 276A.01, 2017 276A.02, 2017 276A.05, 2017 276A.08, 2017 276A.09

Tax return data, information exchange, Minn. Statutes 2017 270B.12, 2017 270C.03

Tax returns

Disclosure, income and franchise taxes, Minn. Statutes 2017 270B.131

Notice and demand to file, Minn. Statutes 2017 289A.12

Prepared by department, generally, Minn. Statutes 2017 270C.03, 2017 270C.33

Trust funds, Minn. Statutes 2017 289A.12

Tax revenue-sharing, Indian tribes, Minn. Statutes 2017 270C.19

Tax revenues

Generally, see Revenues under specific kinds of taxes

Revenue notices, Minn. Statutes 2017 14.03

Tax shelters, registration and listing, Minn. Statutes 2017 289A.121

Tax tables

Marriage penalty credit, income taxes, Minn. Statutes 2017 290.0675

Property taxes, payments, refunds, Minn. Statutes 2017 290A.04

Withholding (taxes), Minn. Statutes 2017 270C.69, 2017 290.92

Tax-forfeited lands, see TAX-FORFEITED LAND

Taxpayer assistance grants, Minn. Statutes 2017 270C.21

Taxpayer interviews, procedures, Minn. Statutes 2017 270C.285

Taxpayers' rights advocates, Minn. Statutes 2017 270A.11

Testimony, authority to take, Minn. Statutes 2017 270C.02

Tobacco products delivery sales, out-of-state retailers, registration and reports, Minn. Statutes 2017 325F.781

Towns

Change of name, Minn. Statutes 2017 379.09

Organization or change of boundaries, Minn. Statutes 2017 379.05

Towns with the same name, Minn. Statutes 2017 379.07

Township mutual companies, annual statements, Minn. Statutes 2017 67A.11

Transfer of duties and functions to, Liquor Control Department, Minn. Statutes 2017 340A.201

Travel expenses, approval and payment, Minn. Statutes 2017 270C.02

Trunk highway bonds, debt service, motor fuel tax surcharge for, Minn. Statutes 2017 296A.083

Trust funds, income and franchise taxes, Minn. Statutes 2017 289A.12

Unemployment insurance, Minn. Statutes 2017 268.145, 2017 268.19

Utilities, personal property taxes, Minn. Statutes 2017 273.371, 2017 273.372

Video display devices, recycling, Minn. Statutes 2017 115A.1310 to 2017 115A.1330

Volunteer firefighters relief associations, Minn. Statutes 2017 424A.02

Volunteer retention stipend aid pilot program, Minn. Statutes 2017 69.022

Wind energy conversion systems, Minn. Statutes 2017 272.028, 2017 272.029

Withholding (taxes), Minn. Statutes 2017 270C.69, 2017 290.92, 2017 290.923

Witnesses

Generally, Minn. Statutes 2017 270C.02, 2017 270C.31

Net tax capacity hearings, Minn. Statutes 2017 270C.923

Tax administration and compliance, Minn. Statutes 2017 270C.32

Workers' compensation reports, use, Minn. Statutes 2017 176.231