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Minnesota Legislature

Office of the Revisor of Statutes

HEALTH CARE TAXES

Additional expense, transfer to third-party contracts, Minn. Statutes 2010 295.582

Administration, Minn. Statutes 2010 295.57

Appeals, Minn. Statutes 2010 295.57

Assessments, procedure for, Minn. Statutes 2010 270C.56

Collection, Minn. Statutes 2010 295.52, 2010 295.57

Credits

Research, Minn. Statutes 2010 295.53

Taxes paid to other jurisdictions, Minn. Statutes 2010 295.54

Wholesale drug distributors, Minn. Statutes 2010 295.54

Data, patient billing or financial information, Minn. Statutes 2010 295.57

Definitions

Generally, Minn. Statutes 2010 295.50

Underpayment of taxes, Minn. Statutes 2010 295.55

Enforcement of law, Minn. Statutes 2010 295.582

Estimated taxes, Minn. Statutes 2010 295.55

Excluded health care providers, Minn. Statutes 2010 295.50

Exemptions

Blood components, Minn. Statutes 2010 295.50

Generally, Minn. Statutes 2010 295.53

Volunteer ambulance services, Minn. Statutes 2010 295.52

Generally, Minn. Statutes 2010 295.50 to 2010 295.59

Gross revenues, Minn. Statutes 2010 295.53

Health care provider tax, Minn. Statutes 2010 295.52

Hospital tax, Minn. Statutes 2010 295.52

Imposition of tax, Minn. Statutes 2010 295.52

Interest

Estimated taxes, underpayment, Minn. Statutes 2010 295.55

Generally, Minn. Statutes 2010 295.57

Lawsuits, tax liability, right of contribution, Minn. Statutes 2010 270C.56

Licensing boards, duties, Minn. Statutes 2010 214.16

MinnesotaCare provider tax, exemption, Minn. Statutes 2010 62A.041

Overpayments, interest, Minn. Statutes 2010 295.57

Payment, Minn. Statutes 2010 295.55, 2010 295.57

Rates, Minn. Statutes 2010 295.52, 2010 295.53

Refunds

Appropriations for, Minn. Statutes 2010 295.58

Interest, Minn. Statutes 2010 295.57

Pharmacies, Minn. Statutes 2010 295.54

Proportionate refunds, Minn. Statutes 2010 295.53

Research credit, Minn. Statutes 2010 295.53

Returns

Disclosure, medical assistance, federal reporting, Minn. Statutes 2010 270B.14

Generally, Minn. Statutes 2010 295.55

Research credits, application for, Minn. Statutes 2010 295.53

Revenues

Depositing, Minn. Statutes 2010 295.58

MinnesotaCare, use for, Minn. Statutes 2010 295.581

Severability of law, Minn. Statutes 2010 295.59

Surgical center tax, Minn. Statutes 2010 295.52

Tax liability

Accounts receivable, assignment, sale, or transfer, Minn. Statutes 2010 295.56

Claims for refunds, Minn. Statutes 2010 270C.56

Hearing aids sales or repair persons, Minn. Statutes 2010 295.52

Lawsuits, right of contribution, Minn. Statutes 2010 270C.56

Levels requiring, electronic payments, Minn. Statutes 2010 295.55

Personal liability, payment, penalties, and interest, Minn. Statutes 2010 270C.56

Prescription eyewear sales or repair persons, Minn. Statutes 2010 295.52

Use tax, legend drugs, Minn. Statutes 2010 295.52

Taxpayers, reports given, qualifying exemptions, Minn. Statutes 2010 295.53

Third-party contracts, Minn. Statutes 2010 295.582

Transacting business in Minnesota, Minn. Statutes 2010 295.51

Use tax, legend drugs, Minn. Statutes 2010 295.52

Wholesale drug distributor tax, Minn. Statutes 2010 295.52