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Minnesota Legislature

Office of the Revisor of Statutes

HEALTH CARE TAXES

Additional expense, transfer to third-party contracts, Minn. Statutes 2009 295.582

Administration, Minn. Statutes 2009 295.57

Appeals, Minn. Statutes 2009 295.57

Assessments, procedure for, Minn. Statutes 2009 270C.56

Collection, Minn. Statutes 2009 295.52, 2009 295.57

Credits

Research, Minn. Statutes 2009 295.53

Taxes paid to other jurisdictions, Minn. Statutes 2009 295.54

Wholesale drug distributors, Minn. Statutes 2009 295.54

Data, patient billing or financial information, Minn. Statutes 2009 295.57

Definitions

Generally, Minn. Statutes 2009 295.50

Underpayment of taxes, Minn. Statutes 2009 295.55

Enforcement of law, Minn. Statutes 2009 295.582

Estimated taxes, Minn. Statutes 2009 295.55

Excluded health care providers, Minn. Statutes 2009 295.50

Exemptions

Blood components, Minn. Statutes 2009 295.50

Generally, Minn. Statutes 2009 295.53

Volunteer ambulance services, Minn. Statutes 2009 295.52

Generally, Minn. Statutes 2009 295.50 to 2009 295.59

Gross revenues, Minn. Statutes 2009 295.53

Health care provider tax, Minn. Statutes 2009 295.52

Hospital tax, Minn. Statutes 2009 295.52

Imposition of tax, Minn. Statutes 2009 295.52

Interest

Estimated taxes, underpayment, Minn. Statutes 2009 295.55

Generally, Minn. Statutes 2009 295.57

Lawsuits, tax liability, right of contribution, Minn. Statutes 2009 270C.56

Licensing boards, duties, Minn. Statutes 2009 214.16

MinnesotaCare provider tax, exemption, Minn. Statutes 2009 62A.041

Overpayments, interest, Minn. Statutes 2009 295.57

Payment, Minn. Statutes 2009 295.55, 2009 295.57

Rates, Minn. Statutes 2009 295.52, 2009 295.53

Refunds

Appropriations for, Minn. Statutes 2009 295.58

Interest, Minn. Statutes 2009 295.57

Pharmacies, Minn. Statutes 2009 295.54

Proportionate refunds, Minn. Statutes 2009 295.53

Research credit, Minn. Statutes 2009 295.53

Returns

Disclosure, medical assistance, federal reporting, Minn. Statutes 2009 270B.14

Generally, Minn. Statutes 2009 295.55

Research credits, application for, Minn. Statutes 2009 295.53

Revenues

Depositing, Minn. Statutes 2009 295.58

MinnesotaCare, use for, Minn. Statutes 2009 295.581

Severability of law, Minn. Statutes 2009 295.59

Surgical center tax, Minn. Statutes 2009 295.52

Tax liability

Accounts receivable, assignment, sale, or transfer, Minn. Statutes 2009 295.56

Claims for refunds, Minn. Statutes 2009 270C.56

Hearing aids sales or repair persons, Minn. Statutes 2009 295.52

Lawsuits, right of contribution, Minn. Statutes 2009 270C.56

Levels requiring, electronic payments, Minn. Statutes 2009 295.55

Personal liability, payment, penalties, and interest, Minn. Statutes 2009 270C.56

Prescription eyewear sales or repair persons, Minn. Statutes 2009 295.52

Use tax, legend drugs, Minn. Statutes 2009 295.52

Taxpayers, reports given, qualifying exemptions, Minn. Statutes 2009 295.53

Third-party contracts, Minn. Statutes 2009 295.582

Transacting business in Minnesota, Minn. Statutes 2009 295.51

Use tax, legend drugs, Minn. Statutes 2009 295.52

Wholesale drug distributor tax, Minn. Statutes 2009 295.52