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Minnesota Legislature

Office of the Revisor of Statutes

HEALTH CARE TAXES

Additional expense, transfer to third-party contracts, Minn. Statutes 2007 295.582

Administration, Minn. Statutes 2007 295.57

Appeals, Minn. Statutes 2007 295.57

Assessments, procedure for, Minn. Statutes 2007 270C.56

Collection, Minn. Statutes 2007 295.52, 2007 295.57

Credits

Research, Minn. Statutes 2007 295.53

Taxes paid to other jurisdictions, Minn. Statutes 2007 295.54

Wholesale drug distributors, Minn. Statutes 2007 295.54

Data, patient billing or financial information, Minn. Statutes 2007 295.57

Definitions

Generally, Minn. Statutes 2007 295.50

Underpayment of taxes, Minn. Statutes 2007 295.55

Enforcement of law, Minn. Statutes 2007 295.582

Estimated taxes, Minn. Statutes 2007 295.55

Excluded health care providers, Minn. Statutes 2007 295.50

Exemptions

Blood components, Minn. Statutes 2007 295.50

Generally, Minn. Statutes 2007 295.53

Volunteer ambulance services, Minn. Statutes 2007 295.52

Generally, Minn. Statutes 2007 295.50 to 2007 295.59

Gross revenues, Minn. Statutes 2007 295.53

Health care provider tax, Minn. Statutes 2007 295.52

Hospital tax, Minn. Statutes 2007 295.52

Imposition of tax, Minn. Statutes 2007 295.52

Interest

Estimated taxes, underpayment, Minn. Statutes 2007 295.55

Generally, Minn. Statutes 2007 295.57

Lawsuits, tax liability, right of contribution, Minn. Statutes 2007 270C.56

Licensing boards, duties, Minn. Statutes 2007 214.16

MinnesotaCare provider tax, exemption, Minn. Statutes 2007 62A.041

Overpayments, interest, Minn. Statutes 2007 295.57

Payment, Minn. Statutes 2007 295.55, 2007 295.57

Rates, Minn. Statutes 2007 295.52, 2007 295.53

Refunds

Appropriations for, Minn. Statutes 2007 295.58

Interest, Minn. Statutes 2007 295.57

Pharmacies, Minn. Statutes 2007 295.54

Proportionate refunds, Minn. Statutes 2007 295.53

Research credit, Minn. Statutes 2007 295.53

Returns

Disclosure, medical assistance, federal reporting, Minn. Statutes 2007 270B.14

Generally, Minn. Statutes 2007 295.55

Research credits, application for, Minn. Statutes 2007 295.53

Revenues

Depositing, Minn. Statutes 2007 295.58

MinnesotaCare, use for, Minn. Statutes 2007 295.581

Severability of law, Minn. Statutes 2007 295.59

Surgical center tax, Minn. Statutes 2007 295.52

Tax liability

Accounts receivable, assignment, sale, or transfer, Minn. Statutes 2007 295.56

Hearing aids sales or repair persons, Minn. Statutes 2007 295.52

Lawsuits, right of contribution, Minn. Statutes 2007 270C.56

Levels requiring, electronic payments, Minn. Statutes 2007 295.55

Personal liability, payment, penalties, and interest, Minn. Statutes 2007 270C.56

Prescription eyewear sales or repair persons, Minn. Statutes 2007 295.52

Use tax, prescription drugs, Minn. Statutes 2007 295.52

Taxpayers, reports given, qualifying exemptions, Minn. Statutes 2007 295.53

Third-party contracts, Minn. Statutes 2007 295.582

Transacting business in Minnesota, Minn. Statutes 2007 295.51

Use tax, prescription drugs, Minn. Statutes 2007 295.52

Wholesale drug distributor tax, Minn. Statutes 2007 295.52