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2005 Minnesota Statutes Index (topics)

TAXES

See also TAX COURT

Abatement

Electronic payment violations, monetary penalties, Minn. Statutes 2005 270C.42

Generally, Minn. Statutes 2005 270C.34, 2005 270C.86

Jeopardy collections, Minn. Statutes 2005 270C.36

Requests for, administrative review, Minn. Statutes 2005 270C.35

Successor liability of businesses, Minn. Statutes 2005 270C.57

Tax shelter violations, monetary penalties, Minn. Statutes 2005 289A.60

Administration and compliance requirements

Audits and examinations, Minn. Statutes 2005 270C.03, 2005 270C.31, 2005 270C.32

Definitions, Minn. Statutes 2005 270B.01, 2005 289A.02

Discovery, Minn. Statutes 2005 270B.16

Generally, Minn. Statutes 2005 289A.01 to 2005 289A.63

Investigations, Minn. Statutes 2005 270C.31, 2005 270C.32

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

Revenue Department, duties and powers, Minn. Statutes 2005 270C.03, 2005 469.328

Subpoenas, Minn. Statutes 2005 270B.16

Third party subpoenas, Minn. Statutes 2005 270C.32

Administrative review

Generally, Minn. Statutes 2005 270C.35

Liability assessments, Minn. Statutes 2005 270C.56

Nonconsensual common law liens, penalty assessments, Minn. Statutes 2005 270C.26

Admissions taxes

Baseball park (major league), Minn. Statutes 2005 473I.07

Metrodome, Minn. Statutes 2005 473.595

Racetracks, Minn. Statutes 2005 240.15

Target Center, Minn. Statutes 2005 473.595

Agglomerating facilities taxes, see AGGLOMERATING FACILITIES TAXES

Aggregate materials taxes, Minn. Statutes 2005 298.75

Aircraft, see Taxes under AIRCRAFT

Amount

Substantial understatement of amount due, Minn. Statutes 2005 289A.60

Appeals regarding

Abatement, denial, Minn. Statutes 2005 270C.34, 2005 270C.86

Collection or payment lawsuits, Minn. Statutes 2005 270C.61

Collections during, Minn. Statutes 2005 270C.56

Levies for collection or payment, notice, Minn. Statutes 2005 270C.67

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

Tax collections suspended during, Minn. Statutes 2005 270C.33

Assessments, see TAX ASSESSMENTS

Audits, see Tax audits under this topic

Bills (legislature)

Incident impact analyses, Minn. Statutes 2005 270C.13

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

Revenue Department, duties, Minn. Statutes 2005 270C.03

Bulletins, tax information, Minn. Statutes 2005 14.03, 2005 270C.08, 2005 273.11

Business identification numbers, see Taxpayer identification numbers under this topic

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

Claims, confiscated property, equitable relief, Minn. Statutes 2005 270C.67

Clearance certificates, see TAX CLEARANCE CERTIFICATES

Collection

Contracts, Minn. Statutes 2005 270C.16

Costs, appropriations for, Minn. Statutes 2005 270C.16

Delinquent taxes, Minn. Statutes 2005 270C.16, 2005 270C.275

Failure to collect, criminal penalties, Minn. Statutes 2005 289A.63

Federal tax refund offsets, fees, time limit for submitting claims, Minn. Statutes 2005 270C.545

Insignificant amounts, Minn. Statutes 2005 270C.345

Jeopardy collections, Minn. Statutes 2005 270C.36, 2005 270C.67

Lawsuits, Minn. Statutes 2005 270C.275, 2005 270C.61

Lawsuits to restrain, Minn. Statutes 2005 270C.25

Levies, Minn. Statutes 2005 16D.08

Local taxes, collection by Revenue Department, costs, Minn. Statutes 2005 270C.17

Monetary penalties, Minn. Statutes 2005 270C.275, 2005 289A.60

Payment on appeal, Minn. Statutes 2005 270C.56

Reports about, Minn. Statutes 2005 270C.16

Revenue Department, powers and duties, Minn. Statutes 2005 16D.08, 2005 270C.03, 2005 270C.16, 2005 270C.50

Revenue Department employees, evaluation basis, Minn. Statutes 2005 270C.105

Rulemaking, Minn. Statutes 2005 270C.06

Statutes of limitations, Minn. Statutes 2005 289A.41, 2005 289A.42

Suspension during appeals, Minn. Statutes 2005 270C.33

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

Unauthorized collection, damages, Minn. Statutes 2005 270C.275

Collectors, auctions, unlicensed sales, exception, Minn. Statutes 2005 330.06

Compromise and settlement

Attorney general's authority, Minn. Statutes 2005 8.30

Confiscation of property, writs of entry, Minn. Statutes 2005 270B.085

Confiscation of property

Acquisition and resale by state, Minn. Statutes 2005 270C.711

Generally, Minn. Statutes 2005 270C.67

Perishable property, Minn. Statutes 2005 270C.7102

Return of property, Minn. Statutes 2005 270C.7109

Writs of entry, Minn. Statutes 2005 270C.67

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 2005 270.91 to 2005 270.98, 2005 275.065, 2005 276.04

Contested cases, delinquent taxes, Minn. Statutes 2005 270C.72

Controlled substances taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES

Credits

Data disclosure for, Minn. Statutes 2005 13.46

Delinquent taxes, overpayments, Minn. Statutes 2005 270C.64

Refundable credits, Minn. Statutes 2005 270C.33

Specific tax credits, see Credits under specific types of taxes

Damages, delinquent taxes, Minn. Statutes 2005 270C.275

Data, classification, noncompliance information, Minn. Statutes 2005 270B.02

Deed taxes, see DEED TAXES

Deficiencies, assessments, time, Minn. Statutes 2005 289A.38

Definitions

Chiropractors, Minn. Statutes 2005 148.10

Consolidated conservation areas, Minn. Statutes 2005 84A.41

Debt collection by state, Minn. Statutes 2005 16D.08

Delinquent personal property taxes, Minn. Statutes 2005 277.20, 2005 277.21

Dentistry law, Minn. Statutes 2005 150A.08

Income and franchise taxes, Minn. Statutes 2005 290.01

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

Multistate Tax Compact, Minn. Statutes 2005 290.171

Revenue Department, Minn. Statutes 2005 270C.01

Social workers, Minn. Statutes 2005 148B.06

Tax data, classification and disclosure, Minn. Statutes 2005 270B.01

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

Tax liability, Minn. Statutes 2005 289A.60

Delinquent taxes

Abatement, Minn. Statutes 2005 270C.34

Attorneys, disclosure, Minn. Statutes 2005 270B.07

Border city development zones, Minn. Statutes 2005 469.1733

Collection

Federal tax refund offsets, fees, Minn. Statutes 2005 270C.545

Financial institution fees, Minn. Statutes 2005 270C.54

Generally, Minn. Statutes 2005 270C.16

Lawsuits, Minn. Statutes 2005 270C.275

Contested cases, Minn. Statutes 2005 270C.72

Credits, overpayments, Minn. Statutes 2005 270C.64

Delinquent taxpayers, Minn. Statutes 2005 270C.728, 2005 469.1733

Disclosure, Minn. Statutes 2005 270B.07

Enterprise zones, border city zones, Minn. Statutes 2005 469.1733

Extensions, Minn. Statutes 2005 270C.40

Generally, see Delinquent taxes under specific taxes

Greater than 500 dollars, gambling licenses, disqualification, Minn. Statutes 2005 349.155

Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2005 290A.15

Interest, Minn. Statutes 2005 270C.40, 2005 272.08

Lawsuits, Minn. Statutes 2005 270C.275

Liquor licensees, disclosure, Minn. Statutes 2005 270B.07, 2005 270B.12

Lottery retailers, disclosure, Minn. Statutes 2005 270B.12

Lottery winners, disclosure, Minn. Statutes 2005 270B.12

Penalties (monetary), Minn. Statutes 2005 270C.275

Public service work in lieu of payment, Minn. Statutes 2005 270C.53

Recording fees, Minn. Statutes 2005 270C.63

Setoffs, Minn. Statutes 2005 270B.09, 2005 270C.65

Tax liability, property tax refunds applied against, Minn. Statutes 2005 290A.15

Tax liens, renewal, Minn. Statutes 2005 270C.63

Tax notices, Minn. Statutes 2005 270C.72

Withholding, procedures, Minn. Statutes 2005 270C.69, 2005 290.92

Depository accounts, account for each tax, Minn. Statutes 2005 16A.26

Enforcement of law

Revenue Department, duties, procedures, Minn. Statutes 2005 270C.03, 2005 270C.04, 2005 270C.28

Statutes of limitations, suspension, Minn. Statutes 2005 270C.37

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 2005 473.244

Estate taxes, see ESTATE TAXES

Evasion, see TAX EVASION

Evidence

Certificates and certification of sale, Minn. Statutes 2005 270C.7105

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 2005 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 2005 62E.10

Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2005 61B.30

Property, Minn. Const. art 1 s 12

Regional sanitary sewer districts, Minn. Statutes 2005 115.61

Revenue losses to local governments, local impact note exemptions, Minn. Statutes 2005 3.988

Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2005 458A.09

Savings association accounts, deceased nonresidents, Minn. Statutes 2005 51A.30

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

Workers' Compensation Reinsurance Association, property, Minn. Statutes 2005 79.34

Extensions

Agreements, Minn. Statutes 2005 16D.08, 2005 270C.52

Delinquent taxes, Minn. Statutes 2005 270C.40

Interest, Minn. Statutes 2005 270C.40, 2005 289A.55

Offers-in-compromise or installment payments, Minn. Statutes 2005 16D.08, 2005 270C.52

Federal tax offset program

Defined as recovery, MFIP, Minn. Statutes 2005 256J.08

Human services, recovery of money, apportionment, Minn. Statutes 2005 256.019

Fees

Collection costs, prepayment, Minn. Statutes 2005 270C.16

Federal tax refund offsets, Minn. Statutes 2005 270C.545

Fiduciary security transfers

Tax obligations not affected, Minn. Statutes 2005 520.29

Filing, timely filing

Mail, private delivery service, or electronic means, Minn. Statutes 2005 270C.395

Flight property taxes, see FLIGHT PROPERTY TAXES

Forest pests, expenses for control, Minn. Statutes 2005 89.56

Forms, Revenue Department, duties, Minn. Statutes 2005 270C.30

Franchise taxes, see INCOME AND FRANCHISE TAXES

Fur clothing tax, generally, Minn. Statutes 2005 295.60

Gambling taxes, see GAMBLING TAXES

Great Lakes Commission, Minn. Statutes 2005 1.21

Gross revenues taxes

Fur clothing tax, Minn. Statutes 2005 295.60

Health care gross revenues, see HEALTH CARE GROSS REVENUES TAXES

Health maintenance organizations

Rehabilitation, taxes, payment, Minn. Statutes 2005 60B.17, 2005 60B.191

Hearings, specific taxes, see Hearings under specific taxes

Income taxes, see INCOME AND FRANCHISE TAXES

Injunctions, Minn. Statutes 2005 270C.67

Interest

Abatement, reductions, or refunds, orders, Minn. Statutes 2005 270C.34, 2005 270C.86

Delinquent taxes, Minn. Statutes 2005 270C.40, 2005 272.08

Electronic payment violations, monetary penalties, Minn. Statutes 2005 270C.42

Generally, Minn. Statutes 2005 289A.55

Levies for collection or payment, failure to honor, Minn. Statutes 2005 270C.70

Overpayment, Minn. Statutes 2005 289A.56

Payments, priority of allocation, Minn. Statutes 2005 270C.51

Substantial understatement of amount due, Minn. Statutes 2005 289A.60

Tax extension agreements, provisions, Minn. Statutes 2005 270C.52

Tax liens to include, see TAX LIENS

Unpaid taxes, Minn. Statutes 2005 272.08

Investigations, generally, Minn. Statutes 2005 270C.055

Investment securities, compliance, Minn. Statutes 2005 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, Minn. Statutes 2005 270C.36, 2005 270C.67

Judgments, interest, Minn. Statutes 2005 289A.55, 2005 549.09

Judgments

Delinquent taxes, Minn. Statutes 2005 270C.275

Tax extension agreements, Minn. Statutes 2005 270C.52

Unpaid judgments, interest, Minn. Statutes 2005 270C.40

Judicial or administrative proceedings, Minn. Statutes 2005 270B.05

Laws, compliance

Residential mortgage originators and servicers, Minn. Statutes 2005 58.06, 2005 58.12

Lawsuits

Attorney general, duties, Minn. Statutes 2005 270C.055, 2005 272.58

Collection, Minn. Statutes 2005 270C.25, 2005 270C.275, 2005 270C.61

County attorneys, duties, Minn. Statutes 2005 270C.055

Defenses, Minn. Statutes 2005 271.09

District court fees, Minn. Statutes 2005 357.021

Revenue Department, powers and duties, Minn. Statutes 2005 270C.055, 2005 270C.61

Rights of action, Minn. Statutes 2005 271.09

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

Tax liability

Right of contribution, Minn. Statutes 2005 270C.56

Understatement, Minn. Statutes 2005 270C.449

Tax shelters, violations, Minn. Statutes 2005 270C.449

Venue, Minn. Statutes 2005 289A.63

Levies for collection or payment

Continuous levies, Minn. Statutes 2005 270C.68

Costs, determination, Minn. Statutes 2005 270C.7107

Failure to honor levy, personal liability, penalties, Minn. Statutes 2005 270C.70

Generally, Minn. Statutes 2005 270C.67

Liability assessments, Minn. Statutes 2005 270C.70

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

Proceeds, use, Minn. Statutes 2005 270C.7108

Redemption of property, Minn. Statutes 2005 270C.7103

Release, Minn. Statutes 2005 270C.7109

Return of property, Minn. Statutes 2005 270C.7109

Revenue Department, Minn. Statutes 2005 16D.08, 2005 270C.68

Seized property, Minn. Statutes 2005 270B.085

Wrongful levy, Minn. Statutes 2005 270C.7109

Liens, see TAX LIENS

Liquor taxes, see LIQUOR TAXES

Local admissions taxes, Minn. Statutes 2005 240.15, 2005 473.545, 2005 473I.07

Local taxes

Collection by Revenue Department, costs, Minn. Statutes 2005 270C.17

Lodging taxes, see LODGING TAXES

Losses in connection with, state not liable, Minn. Statutes 2005 3.736

Mail and mailing

United States postmark deemed delivery date, Minn. Statutes 2005 270C.395

Marijuana taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES

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 2005 290.171, 2005 290.174

Nonresident taxpayers

Appeals from commissioner's orders, Minn. Statutes 2005 271.04

Notices, see TAX NOTICES

Occupation taxes, see OCCUPATION TAXES

Orders, appeals, Minn. Statutes 2005 271.04

Orders

Abatement, appeals, reduction, or refunds, Minn. Statutes 2005 270C.34, 2005 270C.86

Administrative review, Minn. Statutes 2005 270C.35

Taxpayer assistance, Minn. Statutes 2005 270C.37

Overpayment, interest or refund, Minn. Statutes 2005 289A.56

Overpayment

Crediting against delinquent tax liability, Minn. Statutes 2005 270C.64

Interest, Minn. Statutes 2005 270C.405

Refunds, Minn. Statutes 2005 270C.405

Parties to suits

Judicial or administrative proceedings, Minn. Statutes 2005 270B.05

Payment

Banks with trust powers, fiduciary duties and powers, Minn. Statutes 2005 48A.07

Business expenses allowed, MFIP self-employed participants, Minn. Statutes 2005 256J.37

Credit card payments, Minn. Statutes 2005 16A.626

Debit card payments, Minn. Statutes 2005 16A.626

Delivery date, Minn. Statutes 2005 270C.395

Dissolution (businesses), priority of obligation, Minn. Statutes 2005 302A.753, 2005 308A.945, 2005 308B.935, 2005 317A.753, 2005 322B.836

Due date on Saturday, Sunday, or holiday, Minn. Statutes 2005 270C.39

Electronic payments, see under ELECTRONIC TRANSACTIONS

Extensions, see same under this topic

Failure to pay, Minn. Statutes 2005 289A.60, 2005 289A.63

Financial transaction cards, use, Minn. Statutes 2005 270C.425

Late payment, Minn. Statutes 2005 270C.395, 2005 289A.55

Levies, Minn. Statutes 2005 16D.08

Local taxes erroneously paid to department, Minn. Statutes 2005 270C.346

Minnesota travel information center and rest area, South Dakota, Minn. Statutes 2005 160.28

Overpayment, Minn. Statutes 2005 270C.405, 2005 270C.64, 2005 289A.56

Priority of allocation, Minn. Statutes 2005 270C.51

Public service work in lieu of, Minn. Statutes 2005 270C.53

Sequestration of property, order of disposal, corporations, Minn. Statutes 2005 316.05

Timely payment, Minn. Statutes 2005 270C.395

Trust companies, fiduciary duties and powers, Minn. Statutes 2005 48A.07

Underpayment, erroneous refunds considered as, Minn. Statutes 2005 289A.37

Payroll taxes, Minn. Statutes 2005 16A.13, 2005 256B.421

Penalties (monetary)

Abatement, Minn. Statutes 2005 270C.34, 2005 270C.86

Civil penalties, additional to criminal penalties, Minn. Statutes 2005 289A.60

Collection, Minn. Statutes 2005 289A.60

Delinquent taxes, Minn. Statutes 2005 270C.275

Electronic payment violations, Minn. Statutes 2005 270C.42

Enforcement penalties, depositing, Minn. Statutes 2005 270C.15

Interest, Minn. Statutes 2005 270C.40, 2005 289A.55

Late filing payment, Minn. Statutes 2005 270C.395

Laws or rules, intentional disregard, Minn. Statutes 2005 289A.60

Levies for collection or payment, failure to honor, Minn. Statutes 2005 270C.70

Nonconsensual common law liens, Minn. Statutes 2005 270C.26

Out-of-state businesses, audit noncompliance, Minn. Statutes 2005 270C.32

Payments, priority of allocation, Minn. Statutes 2005 270C.51

Tax liability, understatement, Minn. Statutes 2005 289A.60

Tax liens to include, see TAX LIENS

Tax shelters, violations, Minn. Statutes 2005 289A.60

Personal property taxes, see PERSONAL PROPERTY TAXES

Private foundations, prohibited practices, Minn. Statutes 2005 317A.113

Production taxes

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

Property taxes, see PROPERTY TAXES

Real estate brokers and agents, Minn. Statutes 2005 82.35

Reductions, Minn. Statutes 2005 270C.34, 2005 270C.86

Refunds, see TAX REFUNDS

Returns, see TAX RETURNS

Revenue notices, Minn. Statutes 2005 270C.07

Revenue recapture, see REVENUE RECAPTURE

Revenues

Deposits, Minn. Statutes 2005 16A.26, 2005 16A.275

Generally, see Revenues under specific kinds of taxes

Recommended revenue targets, Minn. Statutes 2005 16A.102

Revenue notices, Minn. Statutes 2005 14.03

Road taxes, see ROAD TAXES

Sales and use taxes, see SALES AND USE TAXES

Security transfers, tax obligations not affected, Minn. Statutes 2005 520.29

Seized property, Minn. Statutes 2005 270B.085

Self-employment taxes

Small employers, payments by, Minn. Statutes 2005 62L.02

Semitaconite taxes, see SEMITACONITE TAXES

Setoffs, Minn. Statutes 2005 270C.65

Solid waste management taxes, see SOLID WASTE MANAGEMENT TAXES

Special assessments, see SPECIAL ASSESSMENTS

State budget, recommended revenue target, Minn. Statutes 2005 16A.102

Statutes of limitations

Collection or payment lawsuits, Minn. Statutes 2005 270C.61

Delinquent taxes, Minn. Statutes 2005 270C.275

Suspension due to bankruptcy, Minn. Statutes 2005 289A.41

Violations, generally, Minn. Statutes 2005 289A.63

Tables and schedules

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

Taconite taxes, see TACONITE AND IRON SULFIDES TAXES

Tax audits

Field audits, Minn. Statutes 2005 289A.38, 2005 289A.42

Postaudits, state auditor costs, payment, Minn. Statutes 2005 6.62

Records, Revenue Department, authority, Minn. Statutes 2005 270C.32

Selection criteria, classification, Minn. Statutes 2005 270B.02

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

Taxpayers, rights, Minn. Statutes 2005 270.0603, 2005 270C.28

Tax clearance certificates, see TAX CLEARANCE CERTIFICATES

Tax evasion, see TAX EVASION

Tax expenditures, Minn. Statutes 2005 270C.11

Tax Information Microdata Coordinating Committee, Minn. Statutes 2005 270C.12

Tax judgment sales

Appeals, Minn. Statutes 2005 270C.67

Certification, Minn. Statutes 2005 270C.7104, 2005 270C.7105

Costs, determination, Minn. Statutes 2005 270C.7107

Courts, jurisdiction, Minn. Statutes 2005 270C.67

Generally, Minn. Statutes 2005 270C.67, 2005 270C.7101

Injunctions, Minn. Statutes 2005 270C.67

Perishable property, Minn. Statutes 2005 270C.7102

Proceeds, disposition, Minn. Statutes 2005 270C.67

Records, Minn. Statutes 2005 270C.7106

Redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION

Redemption of property, Minn. Statutes 2005 270C.7103

Revenues, use, Minn. Statutes 2005 270C.67, 2005 270C.7108

Sheriffs, duties, Minn. Statutes 2005 270C.67

Tax liability agreements

Final, Minn. Statutes 2005 270C.52

Generally, Minn. Statutes 2005 270C.33, 2005 270C.35

Tax liability

Agreements, generally, Minn. Statutes 2005 270C.33, 2005 270C.35

Assessments, generally, Minn. Statutes 2005 270C.56

Delinquent taxes, property tax refunds applied against, Minn. Statutes 2005 290A.15

Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2005 290A.15

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

Levies for collection or payment, failure to honor, assessment orders, Minn. Statutes 2005 270C.70

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

Successor liability of businesses, Minn. Statutes 2005 270C.57

Transferees of, access to tax returns, Minn. Statutes 2005 270B.03

Understatement, Minn. Statutes 2005 289A.60

Tax notices, delinquent taxes, Minn. Statutes 2005 290.92

Tax notices

Appeals, rights, Minn. Statutes 2005 270C.33

Assessments, determinations, or orders, Minn. Statutes 2005 270C.33

Delinquent taxes, Minn. Statutes 2005 270C.69, 2005 270C.72, 2005 270C.728

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

Jeopardy assessment or collection statements, Minn. Statutes 2005 270C.36

Lawsuits, collection of taxes, Minn. Statutes 2005 270C.61

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

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

Tax extension agreements, termination, Minn. Statutes 2005 270C.52

Tax judgment sales, confiscated property, Minn. Statutes 2005 270C.7101

Tax liens, renewals, Minn. Statutes 2005 270C.63

Taxpayers' rights advocates having written power of attorney, Minn. Statutes 2005 270C.29

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

Tax preparers, see TAX PREPARERS

Tax receipts, see Revenues under this topic

Tax shelters

Abusive shelters, promotion, lawsuits, Minn. Statutes 2005 270C.449

Abusive shelters, promotion, monetary penalties, Minn. Statutes 2005 289A.60

Registration and listing, Minn. Statutes 2005 270C.449, 2005 289A.121, 2005 289A.60

Reportable transactions, Minn. Statutes 2005 289A.121, 2005 289A.38, 2005 289A.60

Tax statements, false statements, Minn. Statutes 2005 609.41

Taxable property, viatical settlements, effect, Minn. Statutes 2005 60A.969

Taxpayer advocates, see Taxpayers' rights advocates under this topic

Taxpayer identification numbers

Administrative review, Minn. Statutes 2005 289A.65

Business license applications, Minn. Statutes 2005 270C.72

Businesses

Data, classification, Minn. Statutes 2005 270B.01

Electronically filed returns, Minn. Statutes 2005 270C.304

Farm products statutory liens, debtors, Minn. Statutes 2005 336A.03, 2005 336A.08

Health care group purchasers, unique identifiers for billing, Minn. Statutes 2005 62J.54

Health care providers, unique identifiers for billing, Minn. Statutes 2005 62J.54

Independent contractors, Minn. Statutes 2005 268.035

Motor carriers, registration statements, Minn. Statutes 2005 221.0251

Motor fuel taxes, Minn. Statutes 2005 296A.15

Sales tax permits, considered as, Minn. Statutes 2005 297A.84

Social Security numbers, see Numbers under SOCIAL SECURITY

Sustainable forest incentive program claimants, Minn. Statutes 2005 290C.04

Tax forms, filing, Minn. Statutes 2005 270C.306

Tax returns, microdata samples, Minn. Statutes 2005 273.124

Vendors doing business with state, Minn. Statutes 2005 270C.65

Work reporting system reports, Minn. Statutes 2005 256.998

Taxpayers' rights advocates

Debt collection, case review, Minn. Statutes 2005 16D.10

Generally, Minn. Statutes 2005 270C.37

Notice received, tax liens, lawsuits, Minn. Statutes 2005 270C.27

Revenue recapture, exchange of data, Minn. Statutes 2005 270A.11

Taxpayers

Access to data, third party tax returns, Minn. Statutes 2005 270B.06

Agreements by, assessments or refund claims, Minn. Statutes 2005 289A.42

Assessments against, nonconsensual common law liens, Minn. Statutes 2005 270C.26

Assistance orders, Minn. Statutes 2005 270C.37

Audits and examinations, Revenue Department, Minn. Statutes 2005 270C.31, 2005 270C.32

Burden of proof, Minn. Statutes 2005 270C.33, 2005 270C.61

Claims, confiscated property, equitable relief, Minn. Statutes 2005 270C.67

Complaints, filing procedures, Minn. Statutes 2005 270C.28

Confession of judgment, Minn. Statutes 2005 270C.52, 2005 270C.61

Consent, tax judgment sales, Minn. Statutes 2005 270C.67

Defenses, lawsuits, Minn. Statutes 2005 271.09

Definitions, Minn. Statutes 2005 270B.01, 2005 289A.02

Delinquent taxes, Minn. Statutes 2005 270C.728

Exempt individuals, annual reports, Minn. Statutes 2005 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 2005 270B.14

Electronically filed returns, Minn. Statutes 2005 270C.304

Epidemiological investigations, Minn. Statutes 2005 270B.14

Homestead classification applicants, Minn. Statutes 2005 270B.12

Human services programs applicants or recipients, Minn. Statutes 2005 270B.14

Occupational health and safety surveillance, Minn. Statutes 2005 270B.14

Payees owed refunds, Minn. Statutes 2005 270B.11

Renter refund applicants, Minn. Statutes 2005 270B.12

Revenue Recapture Act, enforcement, Minn. Statutes 2005 270B.14

Rulemaking, Minn. Statutes 2005 270B.19

Sales tax permits, revocation, Minn. Statutes 2005 270B.08

State vendors, contractors, or subcontractors, Minn. Statutes 2005 270B.09

Statistical studies, Minn. Statutes 2005 270B.04

Telephone assistance plan participants, Minn. Statutes 2005 270B.14

Travel or tourism related businesses, Minn. Statutes 2005 270B.14

Unemployment insurance claimants, Minn. Statutes 2005 270B.14

Veterans, health hazard notification, Minn. Statutes 2005 270B.14

Workers' compensation applicants, Minn. Statutes 2005 270B.14

Interviews, procedures, Minn. Statutes 2005 270C.285

Investigations, Revenue Department, Minn. Statutes 2005 270C.31, 2005 270C.32

Judicial or administrative proceedings, Minn. Statutes 2005 270B.05

Lawsuits

Delinquent taxes, unauthorized collection, Minn. Statutes 2005 270C.275

Liens, failure to release, Minn. Statutes 2005 270C.27

Right of contribution, Minn. Statutes 2005 270C.56

Lawsuits, defenses, Minn. Statutes 2005 271.09

Motions by, overpayment, refunds, Minn. Statutes 2005 271.12

Nonresident taxpayers, appeals from commissioner's orders, Minn. Statutes 2005 271.04

Notice given, Minn. Statutes 2005 271.06, 2005 271.21, 2005 290.171

Notice received

Orders, modification or rescission, Minn. Statutes 2005 271.06

Refunds, Minn. Statutes 2005 289A.50

Tax Court, entry of orders, decisions, Minn. Statutes 2005 271.08

Tax notices, see same under this topic

Payments by, Minn. Statutes 2005 270C.285, 2005 270C.32

Payments to, litigation costs, Minn. Statutes 2005 271.12

Persons representing

Former Revenue Department employees or officers, Minn. Statutes 2005 270C.10

Persons having written power of attorney, Minn. Statutes 2005 270C.285, 2005 270C.29

Qualifications, Minn. Statutes 2005 270C.44

Records, Revenue Department access, Minn. Statutes 2005 270C.31

Redemption of property after judgment sale, Minn. Statutes 2005 270C.7103

Refunds, see TAX REFUNDS

Requests for subpoenas, Minn. Statutes 2005 270C.32

Returns, see TAX RETURNS

Rights, Minn. Statutes 2005 270C.28, 2005 270C.67, 2005 271.09

Service of process by, motions for rehearing, Minn. Statutes 2005 271.08

Service of process on, tax judgment sales, Minn. Statutes 2005 270C.7101

Social Security numbers

Failure to provide, monetary penalties, Minn. Statutes 2005 289A.60

Revenue Department mailed materials use, Minn. Statutes 2005 270C.306, 2005 270C.308

Withholding statements (taxes), Minn. Statutes 2005 289A.09

Specific taxes, see Taxpayers under specific types of taxes

Surety bonds or securities, Minn. Statutes 2005 270C.67

Tax extension agreements, Minn. Statutes 2005 270C.52

Tax liability, see same under this topic

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

Tree growth taxes, see TREE GROWTH TAXES

Underpayment, amounts in lieu of interest, Minn. Statutes 2005 270C.40

Unpaid taxes, interest, Minn. Statutes 2005 272.08

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

County attorneys, prosecutions, Minn. Statutes 2005 388.051

Criminal investigations data, classification, disclosure, Minn. Statutes 2005 270B.02, 2005 270B.03

Criminal penalties, additional to civil penalties, Minn. Statutes 2005 289A.63

Criminal violations, Minn. Statutes 2005 270C.055

False tax statements, Minn. Statutes 2005 609.41

Statutes of limitations, Minn. Statutes 2005 289A.63

Tax evasion, see TAX EVASION

Tax liability, understatement, Minn. Statutes 2005 270C.449

Tax shelters, Minn. Statutes 2005 270C.449

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