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Minnesota Legislature

Office of the Revisor of Statutes

HEALTH CARE GROSS REVENUES TAXES

Additional expense

Transfer to third-party contracts, Minn. Statutes 2005 295.582

Administration, Minn. Statutes 2005 295.57

Appeals, Minn. Statutes 2005 295.57

Assessments

Procedure for, Minn. Statutes 2005 270C.56

Collection, Minn. Statutes 2005 295.52, 2005 295.57

Credits

Research, Minn. Statutes 2005 295.53

Taxes paid to other jurisdictions, Minn. Statutes 2005 295.54

Wholesale drug distributors, Minn. Statutes 2005 295.54

Data, patient billing or financial information, Minn. Statutes 2005 295.57

Definitions

Generally, Minn. Statutes 2005 295.50

Underpayment of taxes, Minn. Statutes 2005 295.55

Enforcement of law, Minn. Statutes 2005 295.582

Estimated taxes, Minn. Statutes 2005 295.55

Excluded health care providers, Minn. Statutes 2005 295.50

Exemptions

Blood components, Minn. Statutes 2005 295.50

Generally, Minn. Statutes 2005 295.53

Volunteer ambulance services, Minn. Statutes 2005 295.52

Generally, Minn. Statutes 2005 295.50 to 2005 295.59

Gross revenues, Minn. Statutes 2005 295.53

Health care provider tax, Minn. Statutes 2005 295.52

Hospital tax, Minn. Statutes 2005 295.52

Imposition of tax, Minn. Statutes 2005 295.52

Interest

Depositing, Minn. Statutes 2005 295.58

Estimated taxes, underpayment, Minn. Statutes 2005 295.55

Generally, Minn. Statutes 2005 295.57

Lawsuits, tax liability, right of contribution, Minn. Statutes 2005 270C.56

Licensing boards, duties, Minn. Statutes 2005 214.16

MinnesotaCare provider tax, exemption, Minn. Statutes 2005 62A.041

Overpayments, interest, Minn. Statutes 2005 295.57

Payment, Minn. Statutes 2005 295.55, 2005 295.57

Penalties (monetary), depositing, Minn. Statutes 2005 295.58

Rates, Minn. Statutes 2005 295.52, 2005 295.53

Refunds

Appropriations for, Minn. Statutes 2005 295.58

Interest, Minn. Statutes 2005 295.57

Payment from health care access fund, Minn. Statutes 2005 295.58

Pharmacies, Minn. Statutes 2005 295.54

Proportionate refunds, Minn. Statutes 2005 295.53

Research credit, Minn. Statutes 2005 295.53

Returns

Disclosure, medical assistance, federal reporting, Minn. Statutes 2005 270B.14

Generally, Minn. Statutes 2005 295.55

Research credits, application for, Minn. Statutes 2005 295.53

Revenues, depositing, Minn. Statutes 2005 295.58

Severability of law, Minn. Statutes 2005 295.59

Surgical center tax, Minn. Statutes 2005 295.52

Tax liability

Accounts receivable, assignment, sale, or transfer, Minn. Statutes 2005 295.56

Hearing aids sales or repair persons, Minn. Statutes 2005 295.52

Lawsuits, right of contribution, Minn. Statutes 2005 270C.56

Levels requiring, electronic payments, Minn. Statutes 2005 295.55

Personal liability, payment, penalties, and interest, Minn. Statutes 2005 270C.56

Prescription eyewear sales or repair persons, Minn. Statutes 2005 295.52

Use tax, prescription drugs, Minn. Statutes 2005 295.52

Taxpayers, reports given

Qualifying exemptions, Minn. Statutes 2005 295.53

Third-party contracts, Minn. Statutes 2005 295.582

Transacting business in Minnesota, Minn. Statutes 2005 295.51

Use tax, prescription drugs, Minn. Statutes 2005 295.52

Wholesale drug distributor tax, Minn. Statutes 2005 295.52