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2004 Minnesota Statutes Index (topics)

TAXES

See also TAX COURT

Abatement

Delinquent taxes, Minn. Statutes 2004 270.07

Interest, Minn. Statutes 2004 270.07

Jeopardy collections, Minn. Statutes 2004 270.274

Net tax capacities, Minn. Statutes 2004 270.07

Orders, Minn. Statutes 2004 270.07

Penalties, Minn. Statutes 2004 270.07

Presidentially declared disaster areas, Minn. Statutes 2004 270.07

Requests for, administrative review, Minn. Statutes 2004 289A.65

Revenue Department, powers, Minn. Statutes 2004 270.07

Successor liability of businesses, Minn. Statutes 2004 270.102

Administration and compliance requirements

Application of law, Minn. Statutes 2004 289A.01

Audits and examinations, Minn. Statutes 2004 289A.35, 2004 289A.36

Definitions, Minn. Statutes 2004 270B.01, 2004 289A.02

Discovery, Minn. Statutes 2004 270B.16

Fur clothing tax, application of law, Minn. Statutes 2004 295.60

Generally, Minn. Statutes 2004 289A.01 to 2004 289A.65

Investigations, Minn. Statutes 2004 289A.35, 2004 289A.36

Returns and return information, disclosure, see Disclosure under TAX RETURNS

Subpoenas, Minn. Statutes 2004 270B.16

Third party subpoenas, Minn. Statutes 2004 289A.36

Administrative review

Agreements regarding, Minn. Statutes 2004 289A.65

Appeals to Tax Court, Minn. Statutes 2004 289A.65

Contested cases, exemption, Minn. Statutes 2004 289A.65

Determination by Revenue Department, Minn. Statutes 2004 289A.65

Filing, extensions, Minn. Statutes 2004 289A.65

Liability assessments, Minn. Statutes 2004 270.101

Nonconsensual common law liens, penalty assessments, Minn. Statutes 2004 270.278

Notice, Minn. Statutes 2004 289A.65

Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2004 270.67

Procedures, Minn. Statutes 2004 289A.65

Taxpayers' rights, Minn. Statutes 2004 289A.65

Admissions taxes

Baseball park (major league), Minn. Statutes 2004 473I.07

Metrodome, Minn. Statutes 2004 473.595

Racetracks, Minn. Statutes 2004 240.15

Target Center, Minn. Statutes 2004 473.595

Agglomerating facilities taxes, see AGGLOMERATING FACILITIES TAXES

Aggregate materials taxes, Minn. Statutes 2004 298.75

Aircraft, see Taxes under AIRCRAFT

Amount

Substantial understatement of amount due, Minn. Statutes 2004 289A.60

Appeals regarding

Abatement, denial, Minn. Statutes 2004 270.07

Collections during, Minn. Statutes 2004 270.101

Levies for collection or payment, notice, Minn. Statutes 2004 270.70

Rights, notice, Minn. Statutes 2004 270.10

Waivers, tax liability consent agreements, effect, Minn. Statutes 2004 270.67

Application of law

Administration and compliance, Minn. Statutes 2004 289A.01

Administrative review, contested cases, exemption, Minn. Statutes 2004 289A.65

Delinquent taxes, interest, Minn. Statutes 2004 272.08

Electronic tax payments, Minn. Statutes 2004 270.78

Fur clothing tax, administration and compliance, Minn. Statutes 2004 295.60

Interest, unpaid taxes, Minn. Statutes 2004 272.08

Statutes of limitations, suspension due to bankruptcy, Minn. Statutes 2004 289A.41

Wind energy production taxes, Minn. Statutes 2004 272.029

Assessments, see TAX ASSESSMENTS

Audits, see Tax audits under this topic

Bills (legislature)

Incident impact analyses, Minn. Statutes 2004 270.0682

Revenue bills, enactment, Minn. Const. art 4 s 18

Revenue Department, duties, Minn. Statutes 2004 270.06

Bulletins, tax information, Minn. Statutes 2004 14.03, 2004 270.0605, 2004 273.11

Burden of proof

Jeopardy collections, judicial review, Minn. Statutes 2004 270.274

Levies for collection or payment, failure to honor, assessment orders, Minn. Statutes 2004 270.7002

Business identification numbers, see Taxpayer identification numbers under this topic

Capital stock taxes, defined, Minn. Statutes 2004 290.171

Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES

Claims, confiscated property, equitable relief, Minn. Statutes 2004 270.70

Clearance certificates, see TAX CLEARANCE CERTIFICATES

Collection

Contracts, Minn. Statutes 2004 270.063

Costs, appropriations for, Minn. Statutes 2004 270.063

Delinquent taxes, Minn. Statutes 2004 270.063, 2004 270.276

Failure to collect, criminal penalties, Minn. Statutes 2004 289A.63

Federal tax refund offsets, fees, time limit for submitting claims, Minn. Statutes 2004 270.063

Fur clothing tax, Minn. Statutes 2004 295.60

Jeopardy collections, Minn. Statutes 2004 270.274, 2004 270.70

Lawsuits, Minn. Statutes 2004 270.276, 2004 270.68, 2004 289A.43

Levies, see Levies for collection or payment under this topic

Local taxes, collection by Revenue Department, costs, Minn. Statutes 2004 270.069

Monetary penalties, Minn. Statutes 2004 270.276, 2004 289A.60

Payment on appeal, Minn. Statutes 2004 270.101

Reports about, Minn. Statutes 2004 270.063

Revenue Department, powers and duties, Minn. Statutes 2004 16D.08, 2004 270.06, 2004 270.063

Rulemaking, Minn. Statutes 2004 270.06

Statutes of limitations, Minn. Statutes 2004 289A.41, 2004 289A.42

Taxpayer interviews, procedures, Minn. Statutes 2004 270.272

Unauthorized collection, damages, Minn. Statutes 2004 270.276

Collectors, auctions, unlicensed sales, exception, Minn. Statutes 2004 330.06

Compromise and settlement

Attorney general's authority, Minn. Statutes 2004 8.30

Confiscation of property

Acquisition and resale by state, Minn. Statutes 2004 270.71

Appeals, notice, Minn. Statutes 2004 270.70

Equitable relief, claims, Minn. Statutes 2004 270.70

Execution and sale, see Tax judgment sales under this topic

Exemptions, Minn. Statutes 2004 270.70

Perishable property, Minn. Statutes 2004 270.702

Release, bond or security requirements, Minn. Statutes 2004 270.70

Return of property, Minn. Statutes 2004 270.709

Writs of entry, Minn. Statutes 2004 270.70, 2004 270B.085

Constitutional provisions

Classification of church property, Minn. Const. art 10 s 1

Contracting of state debt, Minn. Const. art 11 s 4 to 7

Excise tax on petroleum products, Minn. Statutes Const. art 11 s 3, art 14 s 10

Exemptions, Minn. Statutes Const. art 10 s 1, art 14 s 9

Highway user tax distribution fund, Minn. Const. art 14 s 5

Internal improvement works, Minn. Const. art 11 s 3

Motor vehicles, Minn. Const. art 14 s 9

Municipal aid to railroads limited, Minn. Const. art 11 s 12

Occupation tax on mining of ore, Minn. Const. art 11 s 3

Power of, Minn. Const. art 10 s 1

Private purpose, Minn. Const. art 12 s 1

Public purposes, levy and collection, Minn. Const. art 10 s 1

Revenue bills, enactment, Minn. Const. art 4 s 18

Uniform, all taxes to be, Minn. Const. art 10 s 1

Contamination taxes, Minn. Statutes 2004 270.91 to 2004 270.98, 2004 275.065, 2004 276.04

Contested cases, delinquent taxes, Minn. Statutes 2004 270.72

Controlled substances taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES

Credits

Data disclosure for, Minn. Statutes 2004 13.46

Delinquent taxes, overpayments, Minn. Statutes 2004 270.07

Fur clothing tax, payments to other jurisdictions, Minn. Statutes 2004 295.60

Specific tax credits, see Credits under specific types of taxes

Unconstitutional tax laws, refunds, Minn. Statutes 2004 270.79

Damages, delinquent taxes, Minn. Statutes 2004 270.276

Data, classification, noncompliance information, Minn. Statutes 2004 270B.02

Deed taxes, see DEED TAXES

Deficiencies, assessments, time, Minn. Statutes 2004 289A.37

Definitions

Chiropractors, Minn. Statutes 2004 148.10

Consolidated conservation areas, Minn. Statutes 2004 84A.41

Debt collection by state, Minn. Statutes 2004 16D.08

Delinquent personal property taxes, Minn. Statutes 2004 277.20, 2004 277.21

Dentistry law, Minn. Statutes 2004 150A.08

Income and franchise taxes, Minn. Statutes 2004 290.01

Insurance producers, licensing, Minn. Statutes 2004 60K.44

Marriage and family therapists, Minn. Statutes 2004 148B.06

Mental health workers, Minn. Statutes 2004 148B.06

Multistate Tax Compact, Minn. Statutes 2004 290.171

Osteopaths, Minn. Statutes 2004 147.091

Physicians and surgeons, Minn. Statutes 2004 147.091

Revenue Department, Minn. Statutes 2004 270.067, 2004 270.70, 2004 270.72

Social workers, Minn. Statutes 2004 148B.06

Tax data, classification and disclosure, Minn. Statutes 2004 270B.01

Delinquent taxes

Abatement, Minn. Statutes 2004 270.07

Application of law, interest, Minn. Statutes 2004 272.08

Attorneys, disclosure, Minn. Statutes 2004 270B.07

Border city development zones, Minn. Statutes 2004 469.1733

Collection, Minn. Statutes 2004 270.063, 2004 270.276

Contested cases, Minn. Statutes 2004 270.72

Credits, overpayments, Minn. Statutes 2004 270.07

Damages, Minn. Statutes 2004 270.276

Definitions, Minn. Statutes 2004 60K.44, 2004 270.72

Delinquent taxpayers, Minn. Statutes 2004 270.691, 2004 469.1733

Disclosure, Minn. Statutes 2004 270B.07

Enterprise zones, border city zones, Minn. Statutes 2004 469.1733

Extensions, Minn. Statutes 2004 270.75

Generally, see Delinquent taxes under specific taxes

Greater than 500 dollars, gambling licenses, disqualification, Minn. Statutes 2004 349.155

Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2004 290A.15

Interest, Minn. Statutes 2004 270.75, 2004 272.08

Judgments, Minn. Statutes 2004 270.276

Lawsuits, Minn. Statutes 2004 270.276

Liquor licensees, disclosure, Minn. Statutes 2004 270B.07, 2004 270B.12

Lottery retailers, disclosure, Minn. Statutes 2004 270B.12

Lottery winners, disclosure, Minn. Statutes 2004 270B.12

Penalties (monetary), Minn. Statutes 2004 270.276

Public service work in lieu of payment, Minn. Statutes 2004 270.07

Recording fees, Minn. Statutes 2004 270.69

Satisfaction of debt, determination by Revenue Department, Minn. Statutes 2004 270.66

Setoffs, Minn. Statutes 2004 270.66, 2004 270B.09

Statutes of limitations, Minn. Statutes 2004 270.276

Tax liability, property tax refunds applied against, Minn. Statutes 2004 290A.15

Tax liens, renewal, Minn. Statutes 2004 270.69

Tax notices, Minn. Statutes 2004 270.72

Withholding, procedures, Minn. Statutes 2004 290.92

Depository accounts, account for each tax, Minn. Statutes 2004 16A.26

Enforcement of law

Revenue Department, duties, procedures, Minn. Statutes 2004 270.0603, 2004 270.065

Statutes of limitations, suspension, Minn. Statutes 2004 270.273

Entertainment taxes, see under INCOME AND FRANCHISE TAXES

Entities subject to tax, see specific taxes under specific subjects

Equalization studies, Metropolitan Council, duties, Minn. Statutes 2004 473.244

Estate taxes, see ESTATE TAXES

Evasion, see TAX EVASION

Ex post facto, Minn. Const. art 1 s 11

Excise taxes, see EXCISE TAXES

Exemptions

Constitutional provisions, Minn. Const. art 10 s 1

Duluth Transit Authority, Minn. Statutes 2004 458A.30

Forestation, limitations, Minn. Const. art 10 s 2

Fundamental laws, Minn. Statutes Const. art 10 s 1, art 14 s 9

Minnesota Comprehensive Health Association, Minn. Statutes 2004 62E.10

Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2004 61B.30

Property, Minn. Const. art 1 s 12

Regional sanitary sewer districts, Minn. Statutes 2004 115.61

Revenue losses to local governments, local impact note exemptions, Minn. Statutes 2004 3.988

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2004 458A.09

Savings association accounts, deceased nonresidents, Minn. Statutes 2004 51A.30

Special laws regarding, Minn. Const. art 12 s 1

Workers' Compensation Reinsurance Association, property, Minn. Statutes 2004 79.34

Extensions

Agreements, Minn. Statutes 2004 16D.08, 2004 270.67

Delinquent taxes, Minn. Statutes 2004 270.75

Interest, Minn. Statutes 2004 270.75, 2004 289A.55

Offers-in-compromise or installment payments, Minn. Statutes 2004 16D.08, 2004 270.67

Federal tax offset program

Defined as recovery, MFIP, Minn. Statutes 2004 256J.08

Human services, recovery of money, apportionment, Minn. Statutes 2004 256.019

Fees

Collection costs, prepayment, Minn. Statutes 2004 270.063

Delinquent taxes, recording fees, Minn. Statutes 2004 270.69

Federal tax refund offsets, Minn. Statutes 2004 270.063

Rulemaking, Minn. Statutes 2004 270.06

Fiduciary security transfers

Tax obligations not affected, Minn. Statutes 2004 520.29

Filing, timely filing

Mail, private delivery service, or electronic means, Minn. Statutes 2004 270.271

Flight property taxes, see FLIGHT PROPERTY TAXES

Forest pests, expenses for control, Minn. Statutes 2004 89.56

Forms, Revenue Department, duties, Minn. Statutes 2004 270.07

Franchise taxes, see INCOME AND FRANCHISE TAXES

Fur clothing tax, generally, Minn. Statutes 2004 295.60

Gambling taxes, see GAMBLING TAXES

Great Lakes Commission, Minn. Statutes 2004 1.21

Gross receipts taxes, defined, Minn. Statutes 2004 290.171

Gross revenues taxes

Fur clothing tax, Minn. Statutes 2004 295.60

Health care gross revenues, see HEALTH CARE GROSS REVENUES TAXES

Health maintenance organizations

Rehabilitation, taxes, payment, Minn. Statutes 2004 60B.17, 2004 60B.191

Hearings

Revenue Department, see Hearings under REVENUE DEPARTMENT

Specific taxes, see Hearings under specific taxes

Income taxes, see INCOME AND FRANCHISE TAXES

Injunctions, Minn. Statutes 2004 270.70

Interest

Abatement, reductions, or refunds, orders, Minn. Statutes 2004 270.07

Adjustment, Minn. Statutes 2004 270.75

Amounts in lieu of, underpayment of estimated tax, Minn. Statutes 2004 270.75

Delinquent taxes, Minn. Statutes 2004 270.75, 2004 272.08

Electronic payment violations, monetary penalties, Minn. Statutes 2004 270.78

Extensions, effect, Minn. Statutes 2004 270.75

Generally, Minn. Statutes 2004 289A.55

Levies for collection or payment, failure to honor, Minn. Statutes 2004 270.7002

Overpayment, Minn. Statutes 2004 289A.56

Payments, priority allocation, Minn. Statutes 2004 270.652

Penalties, Minn. Statutes 2004 270.75

Rates, Minn. Statutes 2004 270.75

Substantial understatement of amount due, Minn. Statutes 2004 289A.60

Tax extension agreements, provisions, Minn. Statutes 2004 270.67

Tax liens to include, see TAX LIENS

Unpaid judgments, Minn. Statutes 2004 270.75

Unpaid taxes, Minn. Statutes 2004 272.08

Interpretation of law

Attorney general, duties, Minn. Statutes 2004 270.07

Enforcement duties, Revenue Department, Minn. Statutes 2004 270.065

Minnesota travel information center and rest area, South Dakota, payment, Minn. Statutes 2004 160.28

Setoffs, delinquent taxes, Minn. Statutes 2004 270.66

Investigations, generally, Minn. Statutes 2004 270.064

Investment securities, compliance, Minn. Statutes 2004 336.8-401

Iron ore bearing materials taxes, see IRON ORE BEARING MATERIALS (OTHER THAN TACONITE) TAXES

Iron sulfides taxes, see TACONITE AND IRON SULFIDES TAXES

Jeopardy collections

Abatement or release, orders, Minn. Statutes 2004 270.274

Administrative review, Minn. Statutes 2004 270.274

Appeals, Minn. Statutes 2004 270.274

Judicial review, burden of proof, Minn. Statutes 2004 270.274

Notice, Minn. Statutes 2004 270.70

Revenue Department, powers, Minn. Statutes 2004 270.70

Statements, Minn. Statutes 2004 270.274

Tax extension agreements, termination, Minn. Statutes 2004 270.67

Judgments

Delinquent taxes, Minn. Statutes 2004 270.276

Interest, Minn. Statutes 2004 289A.55, 2004 549.09

Interpretation of law, Minn. Statutes 2004 270.67

Tax extension agreements, Minn. Statutes 2004 270.67

Unpaid judgments, interest, Minn. Statutes 2004 270.75

Judicial or administrative proceedings, Minn. Statutes 2004 270B.05

Laws, compliance

Residential mortgage originators and servicers, Minn. Statutes 2004 58.06, 2004 58.12

Lawsuits

Attorney general, duties, Minn. Statutes 2004 270.064, 2004 272.58

Collection, Minn. Statutes 2004 270.276, 2004 270.68, 2004 289A.43

County attorneys, duties, Minn. Statutes 2004 270.064

Defenses, Minn. Statutes 2004 271.09

District court fees, Minn. Statutes 2004 357.021

Revenue Department, powers and duties, Minn. Statutes 2004 270.064, 2004 270.68

Rights of action, Minn. Statutes 2004 271.09

Tax judgment sales, payment, Minn. Statutes 2004 270.701

Tax liability, right of contribution, Minn. Statutes 2004 270.101

Venue, Minn. Statutes 2004 289A.63

Levies for collection or payment

Assessment orders, appeals, Minn. Statutes 2004 270.70

Continuous levies, Minn. Statutes 2004 270.7001

Costs, determination, Minn. Statutes 2004 270.707

Defined, Minn. Statutes 2004 270.70

Execution, Minn. Statutes 2004 270.70

Failure to honor levy, personal liability, penalties, Minn. Statutes 2004 270.7002

Honoring levy, effect, Minn. Statutes 2004 270.70

Injunctions, Minn. Statutes 2004 270.70

Liability assessments, Minn. Statutes 2004 270.7002

Liens, enforcement, Minn. Statutes 2004 270.69

Notice, Minn. Statutes 2004 270.70

Optional remedies, Minn. Statutes 2004 270.70

Personal liability, Minn. Statutes 2004 270.70

Priority of levy, Minn. Statutes 2004 270.70

Proceeds, use, Minn. Statutes 2004 270.708

Redemption of property, Minn. Statutes 2004 270.703

Release, Minn. Statutes 2004 270.709

Return of property, Minn. Statutes 2004 270.709

Revenue Department, Minn. Statutes 2004 16D.08, 2004 270.70, 2004 270.7001, 2004 270.709

Revenues, use, Minn. Statutes 2004 270.70

Sale, Minn. Statutes 2004 270.70

Seized property, see Confiscation of property under this topic

Subpoena appearance date, levies prohibited, Minn. Statutes 2004 270.70

Time, Minn. Statutes 2004 270.70

Uneconomical levies, Minn. Statutes 2004 270.70

Wrongful levy, Minn. Statutes 2004 270.709

Liens, see TAX LIENS

Liquor taxes, see LIQUOR TAXES

Local admissions taxes, Minn. Statutes 2004 240.15, 2004 473.545, 2004 473I.07

Local taxes

Collection by Revenue Department, costs, Minn. Statutes 2004 270.069

Lodging taxes, see LODGING TAXES

Losses in connection with, state not liable, Minn. Statutes 2004 3.736

Mail and mailing

U.S. postmark deemed delivery date, Minn. Statutes 2004 270.271

Marijuana taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES

Minnesota tax laws, defined, Minn. Statutes 2004 270B.01

Mortgage registry taxes, see MORTGAGE REGISTRY TAXES

Motor fuel taxes, see MOTOR FUEL TAXES

Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES

Multistate Tax Compact, Minn. Statutes 2004 290.171, 2004 290.174

Nonresident taxpayers

Appeals from commissioner's orders, Minn. Statutes 2004 271.04

Notices, see TAX NOTICES

Occupation taxes, see OCCUPATION TAXES

Orders

Abatement, appeals, reduction, or refunds, Minn. Statutes 2004 270.07

Appeals, Minn. Statutes 2004 271.04

Taxpayer assistance, Minn. Statutes 2004 270.273

Overpayment

Crediting against delinquent tax liability, Minn. Statutes 2004 270.07

Interest, Minn. Statutes 2004 270.76, 2004 289A.56

Refunds, Minn. Statutes 2004 270.76, 2004 289A.56

Parties to suits

Judicial or administrative proceedings, Minn. Statutes 2004 270B.05

Payment

Banks with trust powers, fiduciary duties and powers, Minn. Statutes 2004 48A.07

Business expenses allowed, MFIP self-employed participants, Minn. Statutes 2004 256J.37

Credit card payments, Minn. Statutes 2004 16A.626

Debit card payments, Minn. Statutes 2004 16A.626

Delivery date, U.S. mail, private delivery service, or electronic means, Minn. Statutes 2004 270.271

Dissolution (businesses), priority of obligation, Minn. Statutes 2004 302A.753, 2004 308A.945, 2004 308B.935, 2004 317A.753, 2004 322B.836

Due date on Saturday, Sunday, or holiday, Minn. Statutes 2004 270.27

Electronic payments, see under ELECTRONIC TRANSACTIONS

Erroneous remittance, Revenue Department, duties, Minn. Statutes 2004 270.07

Extensions, see same under this topic

Failure to pay, Minn. Statutes 2004 289A.60, 2004 289A.63

Financial transaction cards, use, Minn. Statutes 2004 270.74

Fur clothing tax, who must pay, Minn. Statutes 2004 295.60

Late payment, Minn. Statutes 2004 270.271, 2004 289A.55

Levies, see Levies for collection or payment under this topic

Minnesota travel information center and rest area, South Dakota, Minn. Statutes 2004 160.28

Overpayment, Minn. Statutes 2004 270.07, 2004 270.76, 2004 289A.56

Priority allocation, Minn. Statutes 2004 270.652

Public service work in lieu of, Minn. Statutes 2004 270.07

Revenue Department assessment orders, time, Minn. Statutes 2004 289A.37

Sequestration of property, order of disposal, corporations, Minn. Statutes 2004 316.05

Timely payment by mail, private delivery service, or electronic means, Minn. Statutes 2004 270.271

Trust companies, fiduciary duties and powers, Minn. Statutes 2004 48A.07

Underpayment, erroneous refunds considered as, Minn. Statutes 2004 289A.37

Payroll taxes, Minn. Statutes 2004 16A.13, 2004 256B.421

Penalties (monetary)

Abatement, Minn. Statutes 2004 270.07

Civil penalties, additional to criminal penalties, Minn. Statutes 2004 289A.60

Collection, Minn. Statutes 2004 289A.60

Delinquent taxes, Minn. Statutes 2004 270.276

Electronic payment violations, Minn. Statutes 2004 270.78

Enforcement penalties, depositing, Minn. Statutes 2004 270.059

Interest, Minn. Statutes 2004 270.75, 2004 289A.55

Late filing payment, date of receipt, determination, Minn. Statutes 2004 270.271

Laws or rules, intentional disregard, Minn. Statutes 2004 289A.60

Levies for collection or payment, failure to honor, Minn. Statutes 2004 270.7002

Nonconsensual common law liens, Minn. Statutes 2004 270.278

Out-of-state businesses, audit noncompliance, Minn. Statutes 2004 289A.36

Payments, priority allocation, Minn. Statutes 2004 270.652

Restrictions, Minn. Statutes 2004 270.10

Tax liens to include, see TAX LIENS

Personal property taxes, see PERSONAL PROPERTY TAXES

Prima facie evidence

Certificates and certification of sale, Minn. Statutes 2004 270.705

Private foundations, prohibited practices, Minn. Statutes 2004 317A.113

Production taxes

Wind energy conversion systems, Minn. Statutes 2004 272.028, 2004 272.029

Property taxes, see PROPERTY TAXES

Real estate brokers and agents, Minn. Statutes 2004 82.35

Reciprocity, audits and examinations, Minn. Statutes 2004 289A.36

Records and record keeping, Minn. Statutes 2004 289A.36

Reductions, Minn. Statutes 2004 270.07

Refunds, see TAX REFUNDS

Returns, see TAX RETURNS

Revenue recapture, see REVENUE RECAPTURE

Revenues

Deposits, Minn. Statutes 2004 16A.26, 2004 16A.275

Generally, see Revenues under specific kinds of taxes

Recommended revenue targets, Minn. Statutes 2004 16A.102

Revenue notices, Minn. Statutes 2004 14.03, 2004 270.0604

Road taxes, see ROAD TAXES

Rulemaking about

Generally, Minn. Statutes 2004 270.06

Taxpayers, information about, disclosure, Minn. Statutes 2004 270B.19

Sales and use taxes, see SALES AND USE TAXES

Schedules, tax liability, Minn. Statutes 2004 270.67

Security transfers, tax obligations not affected, Minn. Statutes 2004 520.29

Seized property, see Confiscation of property under this topic

Self-employment taxes

Small employers, payments by, Minn. Statutes 2004 62L.02

Semitaconite taxes, see SEMITACONITE TAXES

Setoffs, Minn. Statutes 2004 270.66

Solid waste management taxes, see SOLID WASTE MANAGEMENT TAXES

Special assessments, see SPECIAL ASSESSMENTS

Special local taxes, exemptions, Minn. Statutes 2004 270.067

State budget, recommended revenue target, Minn. Statutes 2004 16A.102

Statutes of limitations

Delinquent taxes, Minn. Statutes 2004 270.276

Violations, generally, Minn. Statutes 2004 289A.63

Tables and schedules

Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2004 270.67

Taconite taxes, see TACONITE AND IRON SULFIDES TAXES

Tax audits

Field audits, Minn. Statutes 2004 289A.38, 2004 289A.42

Postaudits, state auditor costs, payment, Minn. Statutes 2004 6.62

Records, Revenue Department, authority, Minn. Statutes 2004 289A.36

Selection criteria, classification, Minn. Statutes 2004 270B.02

Taxpayer interviews, procedures, Minn. Statutes 2004 270.272

Taxpayers, rights, Minn. Statutes 2004 270.0603

Tax clearance certificates, see TAX CLEARANCE CERTIFICATES

Tax evasion, see TAX EVASION

Tax expenditures, Minn. Statutes 2004 270.067

Tax Information Microdata Coordinating Committee, Minn. Statutes 2004 270.0681

Tax judgment sales

Appeals, Minn. Statutes 2004 270.70

Certification, Minn. Statutes 2004 270.704, 2004 270.705

Costs, determination, Minn. Statutes 2004 270.707

Courts, jurisdiction, Minn. Statutes 2004 270.70

Forfeiture, Minn. Statutes 2004 270.701

Generally, Minn. Statutes 2004 270.70

Indivisible property, Minn. Statutes 2004 270.701

Injunctions, Minn. Statutes 2004 270.70

Lawsuits, deferred payment or failure to pay in full, Minn. Statutes 2004 270.701

Manner and conditions, Minn. Statutes 2004 270.701

Minimum price, Minn. Statutes 2004 270.701

Notice, Minn. Statutes 2004 270.701

Payment, Minn. Statutes 2004 270.701

Perishable property, Minn. Statutes 2004 270.702

Proceeds, disposition, Minn. Statutes 2004 270.70

Real property

Generally, see REAL ESTATE TAX JUDGMENT SALES

Redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION

Records, Minn. Statutes 2004 270.706

Redemption of property, Minn. Statutes 2004 270.703

Request for sale, time, Minn. Statutes 2004 270.701

Revenues, use, Minn. Statutes 2004 270.70, 2004 270.708

Securities, liquidation requirements, Minn. Statutes 2004 270.701

Sheriffs, duties, Minn. Statutes 2004 270.70

Time, place, Minn. Statutes 2004 270.701

Tax liability agreements

Consent agreements, effect, Minn. Statutes 2004 270.67

Final, Minn. Statutes 2004 270.67

Generally, Minn. Statutes 2004 289A.65

Tax liability

Agreements, generally, Minn. Statutes 2004 270.67, 2004 289A.65

Assessments, generally, Minn. Statutes 2004 270.101

Consent agreements, Minn. Statutes 2004 270.67

Delinquent taxes, property tax refunds applied against, Minn. Statutes 2004 290A.15

Fur clothing tax, when liability is incurred, Minn. Statutes 2004 295.60

Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2004 290A.15

Lawsuits, right of contribution, Minn. Statutes 2004 270.101

Levies for collection or payment, failure to honor, assessment orders, Minn. Statutes 2004 270.7002

Offers-in-compromise or installment payments, Minn. Statutes 2004 270.67

Overpayments credited against delinquent taxes, Minn. Statutes 2004 270.07

Transferees of, access to tax returns, Minn. Statutes 2004 270B.03

Understatement, defined, Minn. Statutes 2004 289A.60

Waivers, tax liability consent agreements, Minn. Statutes 2004 270.67

Tax notices

Appeals, rights, Minn. Statutes 2004 270.10

Assessments, determinations, or orders, Minn. Statutes 2004 270.10

Delinquent taxes, Minn. Statutes 2004 270.691, 2004 270.72, 2004 290.92

Electronic tax payments, Minn. Statutes 2004 270.78

Jeopardy assessment or collection statements, Minn. Statutes 2004 270.274

Lawsuits, collection of taxes, Minn. Statutes 2004 270.68

Levies for collection or payment, Minn. Statutes 2004 270.70, 2004 270.709

Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2004 270.67

Tax extension agreements, termination, Minn. Statutes 2004 270.67

Tax judgment sales, confiscated property, Minn. Statutes 2004 270.701

Tax liens, renewals, Minn. Statutes 2004 270.69

Taxpayers' rights advocates having written power of attorney, Minn. Statutes 2004 270.277

Unconstitutional tax laws, cumulative refunds due, Minn. Statutes 2004 270.79

Tax preparers, see TAX PREPARERS

Tax receipts, see Revenues under this topic

Tax shelters

Abusive shelters, promotion, monetary penalties, Minn. Statutes 2004 289A.60

Tax statements, false statements, Minn. Statutes 2004 609.41

Taxable property, viatical settlements, effect, Minn. Statutes 2004 60A.969

Taxable year, defined, Minn. Statutes 2004 290.01

Taxpayer advocates, see Taxpayers' rights advocates under this topic

Taxpayer identification numbers

Administrative review, Minn. Statutes 2004 289A.65

Business license applications, Minn. Statutes 2004 270.72

Cigarette and tobacco products taxes, administrative appeals, Minn. Statutes 2004 297F.22

Colleges and universities, Minn. Statutes 2004 270.66

Deed taxes, appeals, Minn. Statutes 2004 287.39

Electronically filed returns, Minn. Statutes 2004 289A.07

Farm products statutory liens, debtors, Minn. Statutes 2004 336A.03, 2004 336A.08

Health care group purchasers, unique identifiers for billing, Minn. Statutes 2004 62J.54

Health care providers, unique identifiers for billing, Minn. Statutes 2004 62J.54

Independent contractors, Minn. Statutes 2004 268.035

Insurance taxes, administrative appeals, Minn. Statutes 2004 297I.95

Liquor taxes, administrative appeals, Minn. Statutes 2004 297G.21

Mortgage registry taxes, appeals, Minn. Statutes 2004 287.39

Motor carriers, registration statements, Minn. Statutes 2004 221.0251

Motor fuel taxes, Minn. Statutes 2004 296A.15, 2004 296A.25

Sales tax permits, considered as, Minn. Statutes 2004 297A.84

Social Security numbers, see Numbers under SOCIAL SECURITY

State agencies, Minn. Statutes 2004 270.66

State departments, Minn. Statutes 2004 270.66

Successor businesses, Minn. Statutes 2004 270.102

Sustainable forest incentive program claimants, Minn. Statutes 2004 290C.04

Tax forms, filing, Minn. Statutes 2004 270.066

Tax returns, microdata samples, Minn. Statutes 2004 273.124

Technical colleges, Minn. Statutes 2004 270.66

University of Minnesota, Minn. Statutes 2004 270.66

Vendors doing business with state, Minn. Statutes 2004 270.66

Work reporting system reports, Minn. Statutes 2004 256.998

Taxpayers' rights advocates

Advocates having written power of attorney, Minn. Statutes 2004 270.272, 2004 270.277

Cigarette and tobacco products taxes, duties, Minn. Statutes 2004 297F.22

Defined, Minn. Statutes 2004 270.273

Determination by, final, Minn. Statutes 2004 270.273

Duties, Minn. Statutes 2004 270.273

Filing with, taxpayer assistance applications, Minn. Statutes 2004 270.273

Former Revenue Department employees or officers, Minn. Statutes 2004 270.021

Independent action, Minn. Statutes 2004 270.273

Liquor taxes, duties, Minn. Statutes 2004 297G.21

Notice received, tax liens, lawsuits, Minn. Statutes 2004 270.275

Orders, see Commissioner's orders under REVENUE DEPARTMENT

Reports given, Minn. Statutes 2004 270.273

Revenue recapture, exchange of data, Minn. Statutes 2004 270A.11

Rulemaking, Minn. Statutes 2004 270.06

Suspension or disbarment, Minn. Statutes 2004 270.06

Tax liability agreements, Minn. Statutes 2004 270.67, 2004 289A.65, 2004 297F.22, 2004 297G.21

Taxpayers

Access to data, third party tax returns, Minn. Statutes 2004 270B.06

Agreements by, assessments or refund claims, Minn. Statutes 2004 289A.42

Assessments against, nonconsensual common law liens, Minn. Statutes 2004 270.278

Assistance orders, Minn. Statutes 2004 270.273

Audits and examinations, Revenue Department, Minn. Statutes 2004 289A.36

Burden of proof, Minn. Statutes 2004 270.274, 2004 270.68, 2004 289A.37

Claims, confiscated property, equitable relief, Minn. Statutes 2004 270.70

Collateral, tax extension agreements, Minn. Statutes 2004 270.67

Complaints, filing procedures, Minn. Statutes 2004 270.0603

Confession of judgment, Minn. Statutes 2004 270.67, 2004 270.68

Consent, tax judgment sales, Minn. Statutes 2004 270.70

Defenses, lawsuits, Minn. Statutes 2004 271.09

Definitions, Minn. Statutes 2004 270B.01, 2004 289A.02

Delinquent taxes, Minn. Statutes 2004 270.66, 2004 270.691

Exempt individuals, annual reports, Minn. Statutes 2004 289A.60

Gambling taxes, see Taxpayers under GAMBLING TAXES

Identification numbers, see Taxpayer identification numbers under this topic

Information about, disclosure

Child support obligors, Minn. Statutes 2004 270B.14

Electronically filed returns, Minn. Statutes 2004 289A.07

Epidemiological investigations, Minn. Statutes 2004 270B.14

Homestead classification applicants, Minn. Statutes 2004 270B.12

Human services programs applicants or recipients, Minn. Statutes 2004 270B.14

Occupational health and safety surveillance, Minn. Statutes 2004 270B.14

Payees owed refunds, Minn. Statutes 2004 270B.11

Renter refund applicants, Minn. Statutes 2004 270B.12

Revenue Recapture Act, enforcement, Minn. Statutes 2004 270B.14

Rulemaking, Minn. Statutes 2004 270B.19

Sales tax permits, revocation, Minn. Statutes 2004 270B.08

State vendors, contractors, or subcontractors, Minn. Statutes 2004 270B.09

Statistical studies, Minn. Statutes 2004 270B.04

Telephone assistance plan participants, Minn. Statutes 2004 270B.14

Travel or tourism related businesses, Minn. Statutes 2004 270B.14

Unemployment insurance claimants, Minn. Statutes 2004 270B.14

Veterans, health hazard notification, Minn. Statutes 2004 270B.14

Workers' compensation applicants, Minn. Statutes 2004 270B.14

Interviews, procedures, Minn. Statutes 2004 270.272

Investigations, Revenue Department, Minn. Statutes 2004 289A.36

Judicial or administrative proceedings, Minn. Statutes 2004 270B.05

Lawsuits

Defenses, Minn. Statutes 2004 271.09

Delinquent taxes, unauthorized collection, Minn. Statutes 2004 270.276

Liens, failure to release, Minn. Statutes 2004 270.275

Right of contribution, Minn. Statutes 2004 270.101

Motions by, overpayment, refunds, Minn. Statutes 2004 271.12

Nonresident taxpayers, appeals from commissioner's orders, Minn. Statutes 2004 271.04

Notice given, Minn. Statutes 2004 271.06, 2004 271.21, 2004 290.171

Notice received

Orders, modification or rescission, Minn. Statutes 2004 271.06

Refunds, Minn. Statutes 2004 289A.50

Tax Court, entry of orders, decisions, Minn. Statutes 2004 271.08

Tax notices, see same under this topic

Third party subpoenas, Minn. Statutes 2004 289A.36

Payments by, Minn. Statutes 2004 270.063, 2004 270.272, 2004 289A.36

Payments to, litigation costs, Minn. Statutes 2004 271.12

Redemption of property after judgment sale, Minn. Statutes 2004 270.703

Refunds, see TAX REFUNDS

Requests for reconsideration, tax extensions, Minn. Statutes 2004 270.67

Returns, see TAX RETURNS

Rights, Minn. Statutes 2004 270.0603, 2004 270.70, 2004 271.09

Service of process by, motions for rehearing, Minn. Statutes 2004 271.08

Service of process on, tax judgment sales, Minn. Statutes 2004 270.701

Signatures, Minn. Statutes 2004 270.68, 2004 289A.65

Social Security numbers

Administrative review, Minn. Statutes 2004 289A.65

Failure to provide, monetary penalties, Minn. Statutes 2004 289A.60

Revenue Department mailed materials use, Minn. Statutes 2004 270.0665

Vendors doing business with state, Minn. Statutes 2004 270.66

Withholding statements (taxes), Minn. Statutes 2004 289A.09

Specific taxes, see Taxpayers under specific types of taxes

Surety bonds or securities, Minn. Statutes 2004 270.70

Tax extension agreements, Minn. Statutes 2004 270.67

Tax liability, see same under this topic

Withholding (taxes), notice, Minn. Statutes 2004 290.92

Tree growth taxes, see TREE GROWTH TAXES

Underpayment, amounts in lieu of interest, Minn. Statutes 2004 270.75

Unpaid taxes, interest, Minn. Statutes 2004 272.08

Use taxes, fur clothing, Minn. Statutes 2004 295.60

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

County attorneys, prosecutions, Minn. Statutes 2004 388.051

Criminal investigations data, classification, disclosure, Minn. Statutes 2004 270B.02, 2004 270B.03

Criminal penalties, additional to civil penalties, Minn. Statutes 2004 289A.63

Criminal violations, Minn. Statutes 2004 270.064

False tax statements, Minn. Statutes 2004 609.41

Statutes of limitations, Minn. Statutes 2004 289A.63

Tax evasion, see TAX EVASION

Wheelage taxes, see WHEELAGE TAXES

Withholding (taxes), see WITHHOLDING (TAXES)

700 State Office Building, 100 Rev. Dr. Martin Luther King Jr. Blvd., St. Paul, MN 55155 ♦ Phone: (651) 296-2868 ♦ TTY: 1-800-627-3529 ♦ Fax: (651) 296-0569