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Minnesota Legislature

Office of the Revisor of Statutes

DEED TAXES

Administration

Costs, payment, Minn. Statutes 2005 287.33

Revenue Department, expenses, Minn. Statutes 2005 287.37

Amount, Minn. Statutes 2005 287.23

Appeals

Revenue Department, duties, Minn. Statutes 2005 287.37

Assessments

Additional, Minn. Statutes 2005 287.38

Civil penalties, Minn. Statutes 2005 287.385

Revenue Department, duties, Minn. Statutes 2005 287.37

Audits and examinations

Revenue Department, duties, Minn. Statutes 2005 287.37

Collection

Methods, county boards, duties, Minn. Statutes 2005 287.25

Revenue Department, duties, Minn. Statutes 2005 287.37

Consideration

Determination of tax based on, Minn. Statutes 2005 287.21

Consolidations

Determination of tax, Minn. Statutes 2005 287.21

County auditors, duties, generally, Minn. Statutes 2005 287.30

County treasurers, duties, generally, Minn. Statutes 2005 287.30

Data, classification, Minn. Statutes 2005 287.37

Defeat, willful attempts

Additional monetary penalties, Minn. Statutes 2005 287.31

Definitions, Minn. Statutes 2005 287.20

Designated transfers, Minn. Statutes 2005 287.20

Documentary stamps, see Stamps under this topic

Enforcement of law, Revenue Department, duties, Minn. Statutes 2005 287.37

Evasion

Intentional, attempted, or assisting evasion, Minn. Statutes 2005 287.325

Willful attempts, additional monetary penalties, Minn. Statutes 2005 287.31

Exemptions

Generally, Minn. Statutes 2005 287.22

Metropolitan Airports Commission deeds, Minn. Statutes 2005 473.6671

New residential construction, Minn. Statutes 2005 287.221

Statements about, deed recordings, Minn. Statutes 2005 287.241

Extensions, interest, Minn. Statutes 2005 287.385

Fraud, attempted, additional assessments, Minn. Statutes 2005 287.38

Imposition of tax, Minn. Statutes 2005 287.21

Interest rate, computation, Minn. Statutes 2005 287.385

Investigations, Revenue Department, duties, Minn. Statutes 2005 287.37

Judgments, interest, Minn. Statutes 2005 287.385

Lawsuits, Minn. Statutes 2005 287.28

Mergers, Minn. Statutes 2005 287.20, 2005 287.21

Metropolitan Airports Commission

Exemption, Minn. Statutes 2005 473.6671

Notice date, Minn. Statutes 2005 287.29

Orders, Minn. Statutes 2005 287.28

Overpayments, refund procedures, Minn. Statutes 2005 287.28

Payment

County treasurers, duties, Minn. Statutes 2005 287.25, 2005 287.29

Electronic funds transfers, Minn. Statutes 2005 287.29

Failure to pay, monetary penalties, Minn. Statutes 2005 287.31

Late payments, interest, Minn. Statutes 2005 287.385

Property in more than one county, procedures, Minn. Statutes 2005 287.23

Receipts, endorsement, Minn. Statutes 2005 287.25

Stamps, Minn. Statutes 2005 287.25

Underpayment exceeding twenty-five percent, additional assessments, Minn. Statutes 2005 287.38

When due, Minn. Statutes 2005 287.21

Penalties (monetary)

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2005 287.31

Evasion or defeat, willful attempts, additional monetary penalties, Minn. Statutes 2005 287.31

Failure to pay taxes, Minn. Statutes 2005 287.31

Interest on, Minn. Statutes 2005 287.385

Property in more than one county

Determination of tax, Minn. Statutes 2005 287.23

Property outside state, determination of tax, Minn. Statutes 2005 287.23

Rate, determination of, Minn. Statutes 2005 287.21

Receipts (documents), Minn. Statutes 2005 287.23

Refunds

Generally, Minn. Statutes 2005 287.28

Interest, Minn. Statutes 2005 287.385

Reorganizations, Minn. Statutes 2005 287.20, 2005 287.21

Revenues

Apportionment, Minn. Statutes 2005 287.23, 2005 287.29

Stamps, depositing, Minn. Statutes 2005 287.29

Stamps

Defined, Minn. Statutes 2005 287.20

Generally, Minn. Statutes 2005 287.241 to 2005 287.28

State lands, sale

Costs associated with sale, payment, Minn. Statutes 2005 92.06

Statements about, deeds, recording, Minn. Statutes 2005 287.241

Tax liability, generally, Minn. Statutes 2005 287.24

Tax stamps, Minn. Statutes 2005 287.20, 2005 287.241 to 2005 287.28

Tax-forfeited land

Sales to state agencies or local governments, Minn. Statutes 2005 287.2205

Taxpayers, refund applications, duties, Minn. Statutes 2005 287.28

Violations and penalties

Civil penalties, Minn. Statutes 2005 287.31, 2005 287.385

Counties, underpayment of accelerated payments due in June, Minn. Statutes 2005 287.31

Defeat, willful attempts, additional penalties, Minn. Statutes 2005 287.31

Evasion, Minn. Statutes 2005 287.325

Failure to pay taxes, monetary penalties, Minn. Statutes 2005 287.31