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2005 Minnesota Statutes Index (topics)

REVENUE DEPARTMENT

Administrative services, to licensing boards, Minn. Statutes 2005 214.04

Agglomerating facilities taxes, Minn. Statutes 2005 298.392, 2005 298.395, 2005 298.396

Agricultural and economic development account, Minn. Statutes 2005 41A.06

Aircraft

Aircraft dealers, commercial use permits, fees, Minn. Statutes 2005 360.654

Airline companies, election of taxation, Minn. Statutes 2005 360.521

Quiet aircraft, Minn. Statutes 2005 270.074

Sales and use taxes, Minn. Statutes 2005 297A.82, 2005 360.595

Alcoholic beverages

Alcoholic beverage laws, enforcement, Minn. Statutes 2005 299A.02

Liquor taxes, see same under this topic

Manufacturer's warehouse permit holders, reports, Minn. Statutes 2005 340A.3055

Appeal and equalization boards

Generally, Minn. Statutes 2005 274.01

Handbook, Minn. Statutes 2005 274.014

Meetings, record, Minn. Statutes 2005 274.14

Appeals to, generally

Determination, binding status, Minn. Statutes 2005 271.12

Tax Court, see Appeals to under TAX COURT

Appointments by

Generally, Minn. Statutes 2005 270C.02

Appraisers

Real estate appraisal law, exemption, Minn. Statutes 2005 82B.035

Senior appraisers, Minn. Statutes 2005 270C.98

Appropriations to

Amortization state aid, local relief associations, Minn. Statutes 2005 69.021, 2005 423A.02

Cigarette and tobacco products taxes, administrative expenses, Minn. Statutes 2005 297F.02

Cigarette tax stamps, Minn. Statutes 2005 297F.08

Debt collection costs, refunds, Minn. Statutes 2005 16D.11

Delinquent taxes, collection costs, Minn. Statutes 2005 270C.16

Disparity reduction aid, Minn. Statutes 2005 273.1398

Enterprise zones, funding for tax credits, Minn. Statutes 2005 469.169, 2005 469.171, 2005 469.1734, 2005 469.1735

Fire or police state aid, Minn. Statutes 2005 69.031

Flood loss aid, Minn. Statutes 2005 273.1383, 2005 273.1386

Gambling tax refunds and credits, Minn. Statutes 2005 297E.02

Health care access fund, insurance tax revenues, Minn. Statutes 2005 297I.05

Health care gross revenues taxes, refunds, Minn. Statutes 2005 295.58

Income and franchise tax refunds, Minn. Statutes 2005 290.0671, 2005 290.0674

Insurance taxes, refunds, Minn. Statutes 2005 297I.60

International economic development zone, refundable credits, Minn. Statutes 2005 469.327

Job opportunity building zones, credits exceeding income tax liability, Minn. Statutes 2005 469.318

Levied and redeemed property refund account, Minn. Statutes 2005 270C.711

Liquor taxes, Minn. Statutes 2005 297G.02, 2005 297G.12

Local government aid, Minn. Statutes 2005 477A.03

Local sales taxes, assessment, Minn. Statutes 2005 270C.14

Market value homestead credits, Minn. Statutes 2005 273.1384

Minnesota conservation fund, Minn. Statutes 2005 40A.151

Motor fuels taxes, enforcement of law, Minn. Statutes 2005 296A.23

Motor vehicle sales taxes, refunds, Minn. Statutes 2005 297B.031

Political contribution refunds, Minn. Statutes 2005 290.06

Property tax refunds, Minn. Statutes 2005 290A.23, 2005 290A.25

Property tax relief, Minn. Statutes 2005 273.123, 2005 273.1391

Property valuation notices, costs, Minn. Statutes 2005 273.121

Public Employees Retirement Association employer contribution rate increase, Minn. Statutes 2005 273.1385

Rebate checks, lapsed, reissuance, Minn. Statutes 2005 270C.347

Revenue recapture, administration, Minn. Statutes 2005 270A.07

Sales and use tax refunds, Minn. Statutes 2005 297A.75

Senior citizens' property tax deferral program, Minn. Statutes 2005 290B.09

Services and recovery special revenue fund, Minn. Statutes 2005 270C.15

State agency fees collected from Indian tribes, Minn. Statutes 2005 270C.19

Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2005 290C.08

Taconite state aid, Minn. Statutes 2005 298.285

Tax liens, recording fees, Minn. Statutes 2005 270C.63

Tax payments using financial transaction cards, fees, Minn. Statutes 2005 270C.425

Tax rebate, funds for, Minn. Statutes 2005 16A.1522

Tax refunds, Minn. Statutes 2005 270C.19, 2005 289A.50

Tax revenues, counties with Indian gaming casinos, revenue-sharing, Minn. Statutes 2005 270C.19

Unpaid taxes, acquisition of seized property, Minn. Statutes 2005 270C.711

Volunteer firefighter relief associations, supplemental benefits, reimbursement, Minn. Statutes 2005 424A.10

Wetlands property tax exemption, reimbursement to counties, Minn. Statutes 2005 275.295

Assessment/sales ratio studies

Equalization boards, use, Minn. Statutes 2005 270.12

Equalized market values, Minn. Statutes 2005 477A.011

Evidence, Minn. Statutes 2005 271.06, 2005 271.21, 2005 278.05

Local government aid, Minn. Statutes 2005 477A.011

Market values, net tax capacities, determination, Minn. Statutes 2005 273.11

Methodology, Minn. Statutes 2005 270.12

Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2005 473F.02

Property taxes, Minn. Statutes 2005 278.05

Residential property, separation by market value categories, Minn. Statutes 2005 270.12

Sales prices, discounting for financing terms, Minn. Statutes 2005 270.12

School districts, adjusted net tax capacity, Minn. Statutes 2005 127A.48

Tax relief area revenue distribution, Minn. Statutes 2005 276A.01

Assessors Board, Minn. Statutes 2005 270.41

Assessors

Appointment, Minn. Statutes 2005 270C.94

City or town assessors, Minn. Statutes 2005 270C.99, 2005 273.05

County assessors, Minn. Statutes 2005 273.061

Courses of study, Minn. Statutes 2005 272.075, 2005 272.0755

Joint town and city debt, Minn. Statutes 2005 475.68

Licenses, Minn. Statutes 2005 270.48

Manual, Minn. Statutes 2005 270C.87

Special assessors, Minn. Statutes 2005 270C.95

Attorney general's opinions, requests, Minn. Statutes 2005 270C.09

Audits and examinations, generally

Examiners, duties, Minn. Statutes 2005 270C.02, 2005 270C.31, 2005 270C.32

Taxpayer interviews, Minn. Statutes 2005 270C.285

Taxpayers' rights, Minn. Statutes 2005 270C.28

Biotechnology and health sciences industry zones, Minn. Statutes 2005 469.334, 2005 469.335, 2005 469.340

Boats and boating

Watercraft purchaser's certificates, Minn. Statutes 2005 86B.401

Boundary adjustment orders

Community-based comprehensive municipal plans, Minn. Statutes 2005 462.3535

Strategic and Long-Range Planning Office, Minn. Statutes 2005 414.09

Budget

Operating budget, payments from, Minn. Statutes 2005 270C.728

Bulletins, tax information, Minn. Statutes 2005 14.03, 2005 270C.07, 2005 273.11

Candidates for public office

Public subsidy agreements, notices of, Minn. Statutes 2005 10A.322

Capital improvement bonds, ballot questions, Minn. Statutes 2005 475.521

Carriers

Cigarettes and tobacco products, reports, Minn. Statutes 2005 297F.11

Certificates and certification

Population estimates, Minn. Statutes 2005 473.24

Child support, Minn. Statutes 2005 16D.04, 2005 16D.05, 2005 256.9792

Cigarettes and tobacco products

Carriers, shipment reports, Minn. Statutes 2005 297F.11

Licensee information, Minn. Statutes 2005 461.12

Out-of-state retailers, registration and reports, Minn. Statutes 2005 297F.031, 2005 297F.09

Taxes, Minn. Statutes 2005 297F.01 to 2005 297F.24

Tobacco health impact fee, Minn. Statutes 2005 256.9658

Commissioner's orders, generally

Copies, orders appealed from, return, Minn. Statutes 2005 271.06

Effective date, Minn. Statutes 2005 271.12

Injunctions, Minn. Statutes 2005 271.12

Orders of assessment, Minn. Statutes 2005 270C.33

Prima facie valid, Minn. Statutes 2005 271.06

Property tax reductions, Minn. Statutes 2005 270C.88

Supreme Court decision in lieu of, Minn. Statutes 2005 271.09

Writing, Minn. Statutes 2005 270C.33

Commissioner

Appointment, Minn. Statutes 2005 15.06, 2005 270C.02

Appointments by, see same under this topic

Compensation and salaries

Compensation Council, duties, Minn. Statutes 2005 15A.082

Expense allowance, Minn. Statutes 2005 15A.081

Governor's recommendation, Minn. Statutes 2005 15A.0815

Increases or decreases, Minn. Statutes 2005 15A.0815

Salary range, Minn. Statutes 2005 15A.01, 2005 15A.0815, 2005 15A.13

Duties, generally, Minn. Statutes 2005 15.06

Memberships, productivity loan committee, Minn. Statutes 2005 16B.87

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

Powers generally, Minn. Statutes 2005 270C.02

Qualifications, Minn. Statutes 2005 270C.02

Retirement, Minn. Statutes 2005 352D.02, 2005 353.01

Signatures, Minn. Statutes 2005 8.30, 2005 270C.02, 2005 270C.33

Term, Minn. Statutes 2005 15.06

Comparable worth, noncompliance penalties, Minn. Statutes 2005 471.9981

Conservation tax credit, lost revenues, review, Minn. Statutes 2005 273.119

Contamination taxes, duties regarding, Minn. Statutes 2005 270.96

Contractors

Nonresident contractors, surety payments, Minn. Statutes 2005 290.9705

Cooperative associations and, Minn. Statutes 2005 308A.995, 2005 308B.121

Created, Minn. Statutes 2005 270C.02

Criminal investigation unit, Minn. Statutes 2005 270C.05

Criminal justice information system, access, Minn. Statutes 2005 270C.05

Data, see Revenue Department under GOVERNMENT DATA

Death taxes, payment, Minn. Statutes 2005 291.43, 2005 291.44, 2005 291.45

Debt collection, see DEBTS TO STATE, COLLECTION

Deed taxes, duties regarding, Minn. Statutes 2005 287.29, 2005 287.37

Definitions

Generally, Minn. Statutes 2005 270C.01

Delinquent taxes, collection, Minn. Statutes 2005 270C.16

Department of state, designation, Minn. Statutes 2005 15.01

Depositions, authority to take, Minn. Statutes 2005 270C.02, 2005 270C.31

Deputy commissioner, appointment, Minn. Statutes 2005 270C.02

Discovery, Minn. Statutes 2005 270B.16

Dry cleaner environmental response and reimbursement, duties, Minn. Statutes 2005 115B.48 to 2005 115B.492

Duties and powers, generally

Generally, Minn. Statutes 2005 270C.03

State Board of Equalization, see APPEAL AND EQUALIZATION BOARDS

Transfer to, see Transfer of duties and functions to under this topic

Emergency medical services districts

Taxes, duties regarding, Minn. Statutes 2005 144F.01

Employees

Advice given, erroneous, appeal of tax penalties, Minn. Statutes 2005 270C.34

Alcoholic beverage violations, discharge, Minn. Statutes 2005 299A.02

Appointment, Minn. Statutes 2005 270C.02

Appraisers, Minn. Statutes 2005 82B.035, 2005 270C.98

Compensation and salaries, Minn. Statutes 2005 270C.02

Evaluation, basis, Minn. Statutes 2005 270C.105

Former employees, representation of taxpayers, Minn. Statutes 2005 270C.10

Obstructing performance of duties, criminal penalties, Minn. Statutes 2005 609.50

Probationary employees, termination, Minn. Statutes 2005 43A.16

Regional representatives, Minn. Statutes 2005 270C.98

Retirement

Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)

Unclassified employees, Minn. Statutes 2005 352D.02

Seasonal employees, Minn. Statutes 2005 43A.15

State agency debt, case reviewer, Minn. Statutes 2005 16D.10

Unclassified positions, Minn. Statutes 2005 43A.08

Enforcement of law

Generally, Minn. Statutes 2005 270C.03, 2005 270C.04

Taxpayers' rights and procedures, Minn. Statutes 2005 270C.28

Enterprise zones, duties regarding, Minn. Statutes 2005 469.169 to 2005 469.173, 2005 469.1734, 2005 469.1735

Entertainment taxes, Minn. Statutes 2005 290.9201

Environmental response costs, state aid reduction, Minn. Statutes 2005 115B.41

Estate taxes, see ESTATE TAXES

Examinations, see Audits and examinations, generally under this topic

Examiners

Appointment, Minn. Statutes 2005 270.073, 2005 270.83, 2005 270C.02

Compensation and salaries, Minn. Statutes 2005 270C.02

Generally, Minn. Statutes 2005 270.073

Powers, Minn. Statutes 2005 270C.02, 2005 270C.31, 2005 270C.32

Public Safety Department, agent for Revenue Department, Minn. Statutes 2005 297B.11

Railroad companies, power to examine, Minn. Statutes 2005 270.83

Federal health insurance credit, duties regarding, Minn. Statutes 2005 256.362

Fees, generally

Claims due state, compromise and settlement, Minn. Statutes 2005 8.30

Filing officers, Minn. Statutes 2005 270C.02

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

Flight property taxes, Minn. Statutes 2005 270.071 to 2005 270.079

Foreign corporations, Minn. Statutes 2005 270C.721, 2005 303.17

Funds and accounts

Deposits to, Minn. Statutes 2005 297F.21, 2005 349.2125

Levied and redeemed property refund account, Minn. Statutes 2005 270C.711

Revenue recapture revolving fund, Minn. Statutes 2005 270A.07, 2005 270C.41

Service and recovery special revenue fund, Minn. Statutes 2005 270C.15

Tobacco health impact fund, Minn. Statutes 2005 256.9658

Fur clothing tax, Minn. Statutes 2005 295.60

Gambling

Gambling equipment, Minn. Statutes 2005 349.162

Gambling organizations

Licenses, consulting, Minn. Statutes 2005 349.16

Payroll processing, Minn. Statutes 2005 349.168

Premises permit fees, reports, Minn. Statutes 2005 349.165

Profits, reports, Minn. Statutes 2005 349.154

Gambling taxes, Minn. Statutes 2005 297E.02 to 2005 297E.17

Indian gaming casinos, Minn. Statutes 2005 270.60, 2005 270C.19

Reports about, Minn. Statutes 2005 349.19

Gasoline and petroleum products taxes, Minn. Statutes 2005 296A.02, 2005 296A.24

General education referendum levy, duties, Minn. Statutes 2005 126C.17

Generally, Minn. Statutes 2005 270C.02

Gross revenues taxes

Fur clothing tax, Minn. Statutes 2005 295.60

Health care gross revenues taxes, Minn. Statutes 2005 295.53, 2005 295.55

Health care cost containment, data sharing, Minn. Statutes 2005 62J.41

Health care gross revenues taxes, Minn. Statutes 2005 295.53, 2005 295.55

Housing improvement areas, Minn. Statutes 2005 428A.13

Income and franchise taxes

Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2005 290.07

Allocation of income, Minn. Statutes 2005 290.17

Allocation of income to state, Minn. Statutes 2005 290.17, 2005 290.20

Common trust funds, income, Minn. Statutes 2005 289A.12

Corporate franchise taxes, fees, returns, Minn. Statutes 2005 290.0922

Corporations

Creating losses or improper net income, Minn. Statutes 2005 290.34

Notice of business activities reports, Minn. Statutes 2005 290.371

Delinquent taxes, Minn. Statutes 2005 290.48

Dependent care credit, refunds, Minn. Statutes 2005 290.067

Depletion allowance, apportionment, Minn. Statutes 2005 290.01

Education credit refunds, assignment, Minn. Statutes 2005 290.0697

Educational institutions, conveyances to, income, Minn. Statutes 2005 293.04, 2005 293.05, 2005 293.06, 2005 293.07, 2005 293.10, 2005 293.11, 2005 293.13

Employers, deductions for health insurance contributions, Minn. Statutes 2005 62A.29

Entertainment taxes, Minn. Statutes 2005 290.9201

Exemptions, entities claiming, investigations, Minn. Statutes 2005 290.05

Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2005 290.30

Generally, Minn. Statutes 2005 290.01 to 2005 290.9744

Investment companies, Minn. Statutes 2005 290.36

Marriage penalty credit, tax tables, Minn. Statutes 2005 290.0675

Net operating loss deduction, Minn. Statutes 2005 290.095

Nongame wildlife checkoff, Minn. Statutes 2005 290.431, 2005 290.432

Reciprocity agreements, Minn. Statutes 2005 290.081

Refunds

Appropriations, Minn. Statutes 2005 290.0671, 2005 290.0674

Political contribution refunds, Minn. Statutes 2005 290.06

Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2005 290C.08

Returns, records and record keeping, Minn. Statutes 2005 290.91

Tax arbitration boards, appointment, Minn. Statutes 2005 290.081

Tax notices, Minn. Statutes 2005 270C.36, 2005 290.48, 2005 290.92

Tax returns, disclosure, Minn. Statutes 2005 290.611

Taxpayers, dissolution of marriage, Minn. Statutes 2005 289A.31

Third-party bulk filers, Minn. Statutes 2005 290.92

Withholding, Minn. Statutes 2005 290.923

Withholding (taxes), Minn. Statutes 2005 270C.66, 2005 270C.69, 2005 290.92

Workers' compensation reports, use, Minn. Statutes 2005 176.231

Independent contractors

Tax return data, access to, safeguarding, Minn. Statutes 2005 270B.13

Indians, state and tribal sales, use, and excise taxes, Minn. Statutes 2005 270C.19

Industrial facilities, closings, layoffs, or relocation, Minn. Statutes 2005 116L.976

Information exchanges

MinnesotaCare applicants, Minn. Statutes 2005 256L.05

Tax data, Minn. Statutes 2005 270B.14

Insurance taxes, see INSURANCE TAXES

Interrogatories, nonprofit corporations, Minn. Statutes 2005 317A.751

Investigations

Criminal investigation unit, Minn. Statutes 2005 270C.05

Tax violations, criminal investigations, classification, disclosure, Minn. Statutes 2005 270B.02, 2005 270B.03

Taxes, Minn. Statutes 2005 270C.055

Taxpayers, Minn. Statutes 2005 270C.31

Job opportunity building zones, Minn. Statutes 2005 469.314, 2005 469.318, 2005 469.319, 2005 469.3201

Land exchanges, class B, Minn. Statutes 2005 94.344

Lawsuits, generally

Taxes, Minn. Statutes 2005 270C.61, 2005 270C.728

Lawsuits, taxes, Minn. Statutes 2005 271.12

Letters of administration, application rights, Minn. Statutes 2005 291.21

Levies by IRS against state tax refunds, Minn. Statutes 2005 270C.41

Licensing boards, duties regarding, Minn. Statutes 2005 214.04, 2005 214.16

Limited liability companies

Certificates of authority, Minn. Statutes 2005 270C.721

Foreign companies, certificates of authority, Minn. Statutes 2005 270C.721

Limited partnerships

Foreign limited partnerships, dissolution, Minn. Statutes 2005 321.0906

Liquefied petroleum gas sales, fees, Minn. Statutes 2005 239.785

Liquor taxes

Generally, Minn. Statutes 2005 297G.01 to 2005 297G.22

Liquor license applicants, unpaid state or local taxes or assessments, liability, Minn. Statutes 2005 270B.07

Local government aid

Calculation and payment, Minn. Statutes 2005 477A.011 to 2005 477A.15

Disparity reduction aid, Minn. Statutes 2005 275.08

Local government revenue forecasts, Minn. Statutes 2005 16A.103

Local governments

Taxes, collection, Minn. Statutes 2005 270C.17

Local relief associations, see Retirement plans under this topic

Lottery prizes, withholding from, Minn. Statutes 2005 349A.08

Marijuana and controlled substances taxes

Duties, Minn. Statutes 2005 297D.02 to 2005 297D.13

Metropolitan areas, revenue distribution, Minn. Statutes 2005 473F.02, 2005 473F.07, 2005 473F.10, 2005 473F.13

Metropolitan Council

Highway project taxes, Minn. Statutes 2005 473.167

Levy limits, Minn. Statutes 2005 473.249

Transit taxes, levy limits, Minn. Statutes 2005 473.446

Metropolitan Mosquito Control Commission, Minn. Statutes 2005 473.711

Metropolitan solid waste landfill fees, Minn. Statutes 2005 473.843

Minerals taxes

Agglomerating facilities, Minn. Statutes 2005 298.392, 2005 298.395, 2005 298.396

Gross proceeds, metal and mineral product sales, Minn. Statutes 2005 298.016

Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2005 298.405

Mineral rights owners, filings, Minn. Statutes 2005 298.48

Semitaconite taxes, Minn. Statutes 2005 298.38, 2005 298.39

Taconite and iron sulfides taxes, Minn. Statutes 2005 126C.48, 2005 126C.65, 2005 298.24, 2005 298.27, 2005 298.28

Taconite municipal aid, Minn. Statutes 2005 298.282, 2005 298.283

Taconite state aid, Minn. Statutes 2005 298.285

Unmined ore, notice about, Minn. Statutes 2005 298.47

Minneapolis Firefighters Relief Association, Minn. Statutes 2005 423C.13

Minnesota college savings plan, Minn. Statutes 2005 136G.11

MinnesotaCare, Minn. Statutes 2005 256L.05

Mission of department, Minn. Statutes 2005 270C.03

Mortgage foreclosure sales and, Minn. Statutes 2005 580.15

Mortgage registry taxes, Minn. Statutes 2005 287.12, 2005 287.37

Motor carrier inspections, Minn. Statutes 2005 221.221

Motor fuel taxes, see MOTOR FUEL TAXES

Motor vehicle sales taxes

Collections, reporting, Minn. Statutes 2005 297A.991

Motor carriers, interstate, as retailers, Minn. Statutes 2005 297A.90, 2005 297A.91

Refund applications, forms, Minn. Statutes 2005 297B.031

Registrar as agent, Minn. Statutes 2005 297B.11

Motor vehicles owned by, Minn. Statutes 2005 168.012

Motor vehicles

Criminal investigators, marking, Minn. Statutes 2005 16B.54

Unmarked motor vehicles, Minn. Statutes 2005 168.012, 2005 270C.03

Multistate Tax Commission, Minn. Statutes 2005 290.172

Multistate Tax Compact Advisory Committee, Minn. Statutes 2005 290.173

Nonprofit corporations, dissolution, Minn. Statutes 2005 317A.823

Nonresidents

Contractors, surety payments, Minn. Statutes 2005 290.9705

Nonsettlement cigarettes fee, Minn. Statutes 2005 297F.24

Oaths and affirmations, authority to administer

Generally, Minn. Statutes 2005 270C.02, 2005 270C.31

Oaths and affirmations,, authority to administer

Examiners, Minn. Statutes 2005 270.073

Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2005 270C.52

Offices, equipment, and supplies, Minn. Statutes 2005 270C.02

Partnerships

Foreign partnerships, certificates of authority, Minn. Statutes 2005 270C.721

Party to suits, Tax Court, Small Claims Division, Minn. Statutes 2005 271.21

Payments by

Witnesses, Minn. Statutes 2005 270C.31

Personal property taxes

Assessment or equalization, commissioner's orders, Minn. Statutes 2005 270C.924, 2005 270C.926

Listing, Minn. Statutes 2005 273.48

Manufactured homes, delinquent taxes, Minn. Statutes 2005 277.17

Personal property, leased property lists, Minn. Statutes 2005 272.69

Tax assessments, Minn. Statutes 2005 273.33, 2005 273.37, 2005 273.43

Utilities, Minn. Statutes 2005 273.371, 2005 273.372

Petroleum products

Bulk purchasers, licenses, Minn. Statutes 2005 296A.05

Distributors, licenses, Minn. Statutes 2005 296A.03

Inspections, Minn. Statutes 2005 239.101

Licenses, revocations, Minn. Statutes 2005 296A.06

Special fuel dealers, licenses, Minn. Statutes 2005 296A.04

Taxes, see MOTOR FUEL TAXES

Petroleum tank release cleanup, fees, Minn. Statutes 2005 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 2005 6.495

Political contribution refunds, reports, Minn. Statutes 2005 290.06

Property Tax Division, Minn. Statutes 2005 270C.98

Property tax refunds

Appropriations, Minn. Statutes 2005 290A.23, 2005 290A.25

Certificates of rent paid, Minn. Statutes 2005 290A.19

Determinations by, Minn. Statutes 2005 290A.03

Payments, Minn. Statutes 2005 290A.07, 2005 290A.09

Rulemaking, Minn. Statutes 2005 290A.20

Statements, Minn. Statutes 2005 290A.14

Tax tables, Minn. Statutes 2005 290A.04

Workers' compensation reports, use, Minn. Statutes 2005 176.231

Property taxes

Abatements, notice, Minn. Statutes 2005 375.192

Agricultural Property Tax Law, deferment applications, Minn. Statutes 2005 273.111

Appeal and equalization boards, Minn. Statutes 2005 274.01, 2005 274.14

Appeals, Minn. Statutes 2005 270C.925

Assessment or equalization hearings, request for, Minn. Statutes 2005 270C.922

Biennial report, Minn. Statutes 2005 270C.13

Certificates of real estate value, Minn. Statutes 2005 272.115

Certificates of rent paid, Minn. Statutes 2005 290A.19

Classification of property, changes, Minn. Statutes 2005 273.17

Complaints, investigations, Minn. Statutes 2005 270C.92

Congressional Medal of Honor recipients, Minn. Statutes 2005 273.118

Data, tax administration purposes, Minn. Statutes 2005 272.115

Delinquent taxes, Minn. Statutes 2005 279.06, 2005 279.34

Duties and powers generally, Minn. Statutes 2005 270C.85

Electric generating facilities, efficiency increases, Minn. Statutes 2005 272.0211

Equalization hearings, Minn. Statutes 2005 270C.921

Excess levies, appeals, Minn. Statutes 2005 275.065

Exemptions, statements, Minn. Statutes 2005 272.025

Homesteads, Minn. Statutes 2005 273.124, 2005 273.1315

Iron ore, value, Minn. Statutes 2005 272.1104

Limited market value and valuation exclusion, Minn. Statutes 2005 273.1106

Local government levies, Minn. Statutes 2005 275.07, 2005 275.62, 2005 275.74

Meetings, Minn. Statutes 2005 384.06

Natural resource lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2005 273.13

Net tax capacity hearings, Minn. Statutes 2005 270C.921 to 2005 270C.924

New counties, total taxable market value assessment, Minn. Statutes 2005 370.01

Open Space Property Tax Law, deferment applications, Minn. Statutes 2005 273.112

Personal property taxes, see same under this topic

Pollution control or abatement equipment or devices, tax exemption, Minn. Statutes 2005 272.02

Property tax relief, taconite and iron ore areas, Minn. Statutes 2005 273.135, 2005 273.136

Property valuation notices, Minn. Statutes 2005 273.121

Railroad operating property, Minn. Statutes 2005 270.81 to 2005 270.87, 2005 272.20

Real estate tax judgment sales, Minn. Statutes 2005 280.001 to 2005 280.43

Real estate tax judgment sales redemption, Minn. Statutes 2005 281.01 to 2005 281.40

Real property owners, disability status certification, Minn. Statutes 2005 273.13

Refunds, see Property tax refunds under this topic

Regional public library systems, levies, Minn. Statutes 2005 134.342

Reports of certified levies, Minn. Statutes 2005 275.07

Revenues, transfer to, Minn. Statutes 2005 276.112

School district payments, certifying, Minn. Statutes 2005 273.1392

School district property taxes, see same under this topic

School districts, rate conversion, Minn. Statutes 2005 272.1102

State aid to local governments, duties regarding

Solid waste disposal facility contingency action costs, Minn. Statutes 2005 116.07

State elections campaign fund, certifications, Minn. Statutes 2005 10A.31, 2005 10A.321

State general tax, levy rate, Minn. Statutes 2005 275.025

Statements, forms, Minn. Statutes 2005 276.04

Tax assessments, Minn. Statutes 2005 274.09, 2005 274.13, 2005 274.16

Tax increment financing districts, taxable parcels, reduction in market value, Minn. Statutes 2005 272.71

Wind energy conversion systems, Minn. Statutes 2005 272.028, 2005 272.029

Public campground leasing rules, approval, Minn. Statutes 2005 92.46

Public safety radio communication system, reports, Minn. Statutes 2005 373.47

Public utilities, property taxes, Minn. Statutes 2005 216B.1646

Railroad operating property, Minn. Statutes 2005 270.81 to 2005 270.87, 2005 272.20

Railroads, Minn. Statutes 2005 273.372

Ramsey County, tax-forfeited lands, Minn. Statutes 2005 383A.76

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

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

Records and record keeping, generally

Copies, certification, Minn. Statutes 2005 270C.02

Filing officers, authorization, Minn. Statutes 2005 270C.02

Records and record keeping

Commissioner's orders, Minn. Statutes 2005 270C.33

Red Lake Game Preserve, duties regarding, Minn. Statutes 2005 282.221

Regional public library systems, levies, Minn. Statutes 2005 134.342

Reports given

Bills (legislative), tax incidence impact analysis, Minn. Statutes 2005 270C.13

Business corporations, tax return information, Minn. Statutes 2005 302A.821

Delinquent taxes, collection, Minn. Statutes 2005 270C.16

Excise taxes, biennial report, Minn. Statutes 2005 270C.13

Explore Minnesota Tourism tax report, Minn. Statutes 2005 290.0676

Impact analysis report, state aid to local governments, Minn. Statutes 2005 465.82

Income and franchise taxes, Minn. Statutes 2005 270C.13, 2005 290.081

Iron Range municipalities, tax relief area revenue distribution, Minn. Statutes 2005 276A.01

Legislative bills, revenue estimates, Minn. Statutes 2005 270C.11

Levied and redeemed property refund account, Minn. Statutes 2005 270C.711

Local government revenue forecasts, Minn. Statutes 2005 16A.103

Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2005 473F.02

Motor vehicle sales taxes, government revenues, Minn. Statutes 2005 297A.991

Net tax capacity, proceedings to change, Minn. Statutes 2005 270C.91

Political contribution refunds, Minn. Statutes 2005 290.06

Property taxes, biennial report, Minn. Statutes 2005 270C.13

Sales and use taxes, Minn. Statutes 2005 270C.13, 2005 297A.991

School districts, adjusted net tax capacity, Minn. Statutes 2005 127A.48

Solid waste management taxes, revenues, Minn. Statutes 2005 297H.13

Taconite and iron sulfides taxes, estimated distribution, Minn. Statutes 2005 298.28

Tax expenditure budget, Minn. Statutes 2005 270C.11

Tax incidence reports, Minn. Statutes 2005 270C.13

Tax payments by financial transaction card, Minn. Statutes 2005 270C.425

Taxable property, Minn. Statutes 2005 270C.85

Valuation of property, cities and towns, limited market value and valuation exclusion, Minn. Statutes 2005 273.1106

Research Division, Minn. Statutes 2005 270C.12

Restitution debt, Minn. Statutes 2005 611A.04

Retirement plans

Local firefighter relief associations, duties, Minn. Statutes 2005 69.051

Local relief associations

Municipal resolutions to retain consolidation accounts, Minn. Statutes 2005 353.665

Overdue municipal contributions, Minn. Statutes 2005 353A.10

Police and firefighter relief associations, financial compliance reports, Minn. Statutes 2005 6.495

Public retirement plans, employee contribution pick ups, Minn. Statutes 2005 356.62

Volunteer firefighter relief associations, Minn. Statutes 2005 424B.02, 2005 424B.08, 2005 424B.20

Revenue laws, administration, Minn. Statutes 2005 270C.02, 2005 270C.03

Revenue notices, Minn. Statutes 2005 270C.07

Revenue recapture

Generally, Minn. Statutes 2005 270A.01 to 2005 270A.12

Restitution debt, Minn. Statutes 2005 611A.04

Rulemaking authority

Agglomerating facilities, Minn. Statutes 2005 298.392

Agglomerating facilities taxes, reporting, Minn. Statutes 2005 298.395

Aircraft, Minn. Statutes 2005 270.074, 2005 360.595

Certificates of real estate value, Minn. Statutes 2005 272.115

Cigarette and tobacco products taxes, Minn. Statutes 2005 297F.02

Cigarette taxes, Minn. Statutes 2005 297F.06, 2005 297F.08

Classification of property, Minn. Statutes 2005 273.125

Common carriers, registration as retail dealers, Minn. Statutes 2005 297A.90

Dry cleaning facilities, use fees, returns, Minn. Statutes 2005 115B.491

Exemptions, Minn. Statutes 2005 14.03

Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2005 290.30

Fire state aid, Minn. Statutes 2005 69.011, 2005 69.021

Flight property taxes, federal law, conformity, Minn. Statutes 2005 270.078

Health care gross revenues taxes, Minn. Statutes 2005 295.57

Income and franchise taxes

Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2005 290.07

Depletion allowance, apportionment, Minn. Statutes 2005 290.01

Estimated payments, Minn. Statutes 2005 289A.26

Net operating loss deduction, Minn. Statutes 2005 290.095

Payments, due dates, Minn. Statutes 2005 289A.20

Liquor taxes, Minn. Statutes 2005 297G.03, 2005 297G.12

Manufactured homes, classification of property, Minn. Statutes 2005 273.125

Marijuana and controlled substances taxes, Minn. Statutes 2005 297D.03

Metropolitan solid waste landfill fees, Minn. Statutes 2005 473.843

Motor vehicle sales taxes, Minn. Statutes 2005 297A.90, 2005 297B.11

Open Space Property Tax Law, valuation and deferment eligibility guidelines, Minn. Statutes 2005 273.112

Petroleum products, distribution, sale, or use, Minn. Statutes 2005 296A.02

Property taxes, refunds, Minn. Statutes 2005 290A.20

Quiet aircraft, Minn. Statutes 2005 270.074

Railroad companies, operating property, valuation, Minn. Statutes 2005 270.84, 2005 270.86

Revenue recapture, Minn. Statutes 2005 270A.04, 2005 270A.12

Sales and use taxes, Minn. Statutes 2005 289A.11, 2005 297A.76

Sectional structures, classification of property, Minn. Statutes 2005 273.125

Semitaconite taxes, reports, Minn. Statutes 2005 298.38

Special motor fuel, distribution, sale, or use, Minn. Statutes 2005 296A.02

Taconite and iron sulfides taxes, reporting, Minn. Statutes 2005 298.27

Tax assessments, Minn. Statutes 2005 270C.03

Tax returns, Minn. Statutes 2005 270B.19, 2005 289A.08

Taxes, Minn. Statutes 2005 270.06, 2005 270C.06

Taxpayers, information about, disclosure, Minn. Statutes 2005 270B.19

Taxpayers' rights advocates, Minn. Statutes 2005 270C.44

Withholding (taxes), Minn. Statutes 2005 289A.09, 2005 289A.20, 2005 290.92, 2005 290.923

Sales and use taxes

Auctions, security property, Minn. Statutes 2005 297A.92

Explore Minnesota Tourism tax report, Minn. Statutes 2005 290.0676

Filing and payment, authorization, Minn. Statutes 2005 289A.18

Local sales tax, Minn. Statutes 2005 297A.99, 2005 473.592

Motor vehicle sales taxes, see same under this topic

Reports, Minn. Statutes 2005 270C.13, 2005 297A.991

Revenues, depositing, Minn. Statutes 2005 297A.94

Sales and use tax permits, Minn. Statutes 2005 297A.83

Schedules, Minn. Statutes 2005 297A.95

Uniform administration, Minn. Statutes 2005 297A.995

School district property taxes

Debt limits, Minn. Statutes 2005 126C.69

General education referendum levy, Minn. Statutes 2005 126C.17

Market values, Minn. Statutes 2005 475.53

Net tax capacity, Minn. Statutes 2005 127A.48

School districts, adjusted net tax capacity, Minn. Statutes 2005 127A.48

Taconite and iron sulfides taxes, Minn. Statutes 2005 126C.48, 2005 126C.65

Seal, Minn. Statutes 2005 270C.02

Senior citizens' property tax deferral program, Minn. Statutes 2005 290B.04 to 2005 290B.10

Service of process by, generally

Service by mail, records, Minn. Statutes 2005 270C.38

Setoff, political subdivision debts, Minn. Statutes 2005 270C.18

Snowmobile purchaser's certificates, form, Minn. Statutes 2005 84.82

Solid waste management taxes, Minn. Statutes 2005 297H.01 to 2005 297H.13&year=2005">2005 297H.13, 297H.13

Special service districts, Minn. Statutes 2005 428A.02

Sports bookmaking taxes, statistics, Minn. Statutes 2005 297E.03

State agency fees, collection from Indian tribes, Minn. Statutes 2005 270C.19

State aid to local governments

Estimates or actual amounts, Minn. Statutes 2005 276.04

Fire state aid, duties, Minn. Statutes 2005 69.021

Fire state aid, Minneapolis Firefighters Relief Association, Minn. Statutes 2005 423C.13

Impact analysis report, Minn. Statutes 2005 465.82

Local government aid, Minn. Statutes 2005 275.08, 2005 477A.011, 2005 477A.0124, 2005 477A.03, 2005 477A.15

Police state aid, Minn. Statutes 2005 297I.25

Reductions

Special assessors' salaries, failure to reimburse, Minn. Statutes 2005 270C.96

Reductions, environmental response costs, Minn. Statutes 2005 115B.41

Wetlands replacement lands, report, payments in lieu of taxes, Minn. Statutes 2005 477A.12

State contracts

Contractors, income tax withholding, Minn. Statutes 2005 270C.66

Vendors or contractors, tax liability, Minn. Statutes 2005 270B.09

State laws and statutes, free copies, Minn. Statutes 2005 3C.12

Strategic and Long-Range Planning Office

Municipal boundaries, orders, Minn. Statutes 2005 414.09

Streamlined sales tax agreement, see under SALES AND USE TAXES

Studies by, statistical studies, Minn. Statutes 2005 270B.04

Subpoenas, authority to issue, Minn. Statutes 2005 270C.02, 2005 270C.31, 2005 270C.32

Supplemental nursing services agencies

Duties, Minn. Statutes 2005 144A.72

Sustainable forest incentive program, Minn. Statutes 2005 290C.04 to 2005 290C.06, 2005 290C.08 to 2005 290C.12

Tax assessments, see TAX ASSESSMENTS

Tax clearance certificates, see TAX CLEARANCE CERTIFICATES

Tax collections, Minn. Statutes 2005 270C.03, 2005 270C.50

Tax Court appeals, see Appeals to under TAX COURT

Tax expenditure budget, Minn. Statutes 2005 270C.11

Tax extension agreements, Minn. Statutes 2005 289A.42, 2005 297F.17

Tax incidence reports, Minn. Statutes 2005 270C.13

Tax increment financing, Minn. Statutes 2005 469.1761, 2005 469.1794

Tax information bulletins

Exemption from rulemaking, Minn. Statutes 2005 14.03

Issuance, effect, Minn. Statutes 2005 270C.07, 2005 270C.08

Wetland value, Minn. Statutes 2005 273.11

Tax information microdata sample analysis, Minn. Statutes 2005 270C.12

Tax judgment sales, Minn. Statutes 2005 270C.7101, 2005 270C.7104

Tax liability agreements, Minn. Statutes 2005 270C.33, 2005 270C.35, 2005 270C.52

Tax liability, understatement, burden of proof, Minn. Statutes 2005 289A.60

Tax liens, contracts for deed, termination notice, Minn. Statutes 2005 559.21

Tax liens

Generally, Minn. Statutes 2005 270C.63

Tax lists, abstracts, Minn. Statutes 2005 275.29

Tax notices

Administration and compliance, third party subpoenas, Minn. Statutes 2005 270C.32, 2005 270C.61

Assessments, Minn. Statutes 2005 270C.33, 2005 297D.12, 2005 297G.16, 2005 297G.17

Delinquent taxes

Chiropractors, Minn. Statutes 2005 148.10

Copies to third-party bulk filers and clients, Minn. Statutes 2005 290.92

Dental auxiliaries, Minn. Statutes 2005 150A.08

Dentists, Minn. Statutes 2005 150A.08

Generally, Minn. Statutes 2005 270C.72, 2005 270C.725

Insurance producers, Minn. Statutes 2005 60K.44

Marriage and family therapists, Minn. Statutes 2005 148B.06

Mental health workers, Minn. Statutes 2005 148B.06

Osteopaths, Minn. Statutes 2005 147.091

Physicians and surgeons, Minn. Statutes 2005 147.091

Real estate licensees, Minn. Statutes 2005 82.35

Social workers, Minn. Statutes 2005 148B.06

Flight property taxes, Minn. Statutes 2005 270.075

Income and franchise taxes, Minn. Statutes 2005 270C.36, 2005 290.48, 2005 293.11

Jeopardy assessments and collections, Minn. Statutes 2005 270C.36

Levies for collection or payment, Minn. Statutes 2005 270C.67, 2005 270C.68, 2005 270C.7101, 2005 270C.7109

Liens, filing, Minn. Statutes 2005 270C.63

Refunds, Minn. Statutes 2005 270A.03, 2005 270A.07, 2005 289A.50

Returns, failure to file, Minn. Statutes 2005 270C.72

Semitaconite taxes, estimates, correction, Minn. Statutes 2005 298.39

Solid waste management taxes, Minn. Statutes 2005 297H.13

Tax classification of iron-bearing formations, Minn. Statutes 2005 273.16

Taxpayers

Administrative review, Minn. Statutes 2005 270C.35

Delinquent taxpayers, publication of names, Minn. Statutes 2005 270C.728

Electronic tax payments, Minn. Statutes 2005 270C.42

Mailed materials, use of Social Security number, Minn. Statutes 2005 270C.308

Rights, appeals, Minn. Statutes 2005 270C.33

Unconstitutional tax laws, cumulative refunds owed, Minn. Statutes 2005 270C.43

Taxpayers' rights advocates, suspension or disbarment, hearings, Minn. Statutes 2005 270C.44

Third-party bulk filers, suspension or revocation of registration, Minn. Statutes 2005 290.92

Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2005 297F.04

Utility property, exemption, valuation, classification, or tax, Minn. Statutes 2005 273.372

Withholding (taxes), Minn. Statutes 2005 270C.69, 2005 270C.725, 2005 290.92

Tax payments by financial transaction card, Minn. Statutes 2005 270C.425

Tax preparers

Authority to terminate electronic filing, Minn. Statutes 2005 289A.60

Complaints about, data sharing, Minn. Statutes 2005 270C.445

Preparers subject to penalties, publication of names, Minn. Statutes 2005 270C.446

Tax refunds, Minn. Statutes 2005 270C.19

Extension agreements, Minn. Statutes 2005 289A.42

Locating payees, Minn. Statutes 2005 270B.11

Tax relief area revenue distribution, Minn. Statutes 2005 276A.01, 2005 276A.02, 2005 276A.05, 2005 276A.08, 2005 276A.09

Tax return data, information exchange, Minn. Statutes 2005 270B.12, 2005 270C.03

Tax returns, prepared by department

Generally, Minn. Statutes 2005 270C.03, 2005 270C.33

Tax returns

Disclosure, income and franchise taxes, Minn. Statutes 2005 290.611

Notice and demand to file, Minn. Statutes 2005 289A.12

Trust funds, Minn. Statutes 2005 289A.12

Tax revenue-sharing, Indian tribes, Minn. Statutes 2005 270C.19

Tax revenues

Generally, see Revenues under specific kinds of taxes

Revenue notices, Minn. Statutes 2005 14.03

Tax shelters, registration and listing, Minn. Statutes 2005 289A.121

Tax tables

Marriage penalty credit, income taxes, Minn. Statutes 2005 290.0675

Property taxes, payments, refunds, Minn. Statutes 2005 290A.04

Withholding (taxes), Minn. Statutes 2005 270C.69, 2005 290.92

Tax-forfeited lands, see TAX-FORFEITED LAND

Tax-increment financing, Minn. Statutes 2005 469.175

Taxpayer interviews, procedures, Minn. Statutes 2005 270C.285

Taxpayers' rights advocates, Minn. Statutes 2005 270A.11

Testimony, authority to take, Minn. Statutes 2005 270C.02

Tobacco products delivery sales, out-of-state retailers, registration and reports, Minn. Statutes 2005 325F.781

Tourism

Explore Minnesota Tourism tax report, Minn. Statutes 2005 290.0676

Towns

Change of name, Minn. Statutes 2005 379.09

Organization or change of boundaries, Minn. Statutes 2005 379.05

Towns with the same name, Minn. Statutes 2005 379.07

Township mutual companies, annual statements, Minn. Statutes 2005 67A.11

Transfer of duties and functions to

Liquor Control Department, Minn. Statutes 2005 340A.201

Travel expenses, approval and payment, Minn. Statutes 2005 270C.02

Trust funds

Income and franchise taxes, Minn. Statutes 2005 289A.12

Unemployment insurance, Minn. Statutes 2005 268.145, 2005 268.19

Utilities, personal property taxes, Minn. Statutes 2005 273.371, 2005 273.372

Volunteer firefighters relief associations, Minn. Statutes 2005 424A.02

Wetlands property tax exemption, Minn. Statutes 2005 275.295

Wind energy conversion systems, Minn. Statutes 2005 272.028, 2005 272.029

Withholding (taxes), Minn. Statutes 2005 270C.69, 2005 290.92, 2005 290.923

Witnesses

Generally, Minn. Statutes 2005 270C.02, 2005 270C.31

Net tax capacity hearings, Minn. Statutes 2005 270C.923

Tax administration and compliance, Minn. Statutes 2005 270C.32

Workers' compensation reports, use, Minn. Statutes 2005 176.231

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