Minnesota Office of the Revisor of Statutes
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2007 Minnesota Statutes Index (topics)

FLIGHT PROPERTY TAXES

Administration, reciprocity, Minn. Statutes 2007 270.079

Appeals, Minn. Statutes 2007 270.075, 2007 270.076

Assessments

Aircraft taxed as personal property, Minn. Statutes 2007 360.531

Annual, election, Minn. Statutes 2007 360.521

Companies operating without a certificate of convenience or necessity, Minn. Statutes 2007 360.521

Companies serving small or medium sized communities, Minn. Statutes 2007 270.074

Generally, Minn. Statutes 2007 270.072, 2007 270.073

Audits and examinations, Minn. Statutes 2007 270.073

Conflict of laws, Minn. Statutes 2007 270.078

Definitions, Minn. Statutes 2007 270.071

Delinquent taxes, Minn. Statutes 2007 270.076

Election for method, Minn. Statutes 2007 360.521

Exemptions, aircraft with gross weight under 30,000 pounds, Minn. Statutes 2007 270.072

Fines, assessment reports, late filing, Minn. Statutes 2007 270.072

Generally, Minn. Statutes 2007 270.071 to 2007 270.079

Increases, notice, Minn. Statutes 2007 270.076

Inspections, returns, Minn. Statutes 2007 270.073

Interest, Minn. Statutes 2007 270.075, 2007 270.076

Lawsuits, recovery, Minn. Statutes 2007 270.079

Net tax capacity, Minn. Statutes 2007 270.073, 2007 270.074

Payment

During appeals, Minn. Statutes 2007 270.076

Election for tax, effect, Minn. Statutes 2007 360.521

Time, Minn. Statutes 2007 270.075

Unpaid taxes, Minn. Statutes 2007 270.075

Penalties (monetary), Minn. Statutes 2007 270.072, 2007 270.075

Rate, determination, Minn. Statutes 2007 270.075

Reciprocity, administration, Minn. Statutes 2007 270.079

Returns, examination, Minn. Statutes 2007 270.073

Revenues, depositing, Minn. Statutes 2007 270.077

Tax capacity, Minn. Statutes 2007 270.074

Tax liens, date of attachment, Minn. Statutes 2007 270.072

Tax notices, Minn. Statutes 2007 270.075, 2007 270.076

Violations and penalties

Assessment reports, late filing, monetary penalties, Minn. Statutes 2007 270.072

Penalties (monetary), Minn. Statutes 2007 270.072, 2007 270.075

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