INTERNAL REVENUE SERVICE (IRS)

Access to data, tax returns, Minn. Statutes 2024 270B.12

Contracts and agreements

Levies against state tax refunds, Minn. Statutes 2024 270C.41

Tax return data, information exchange, Minn. Statutes 2024 270B.12

Definitions

Cigarette and tobacco products taxes, Minn. Statutes 2024 297F.01

Estate taxes, Minn. Statutes 2024 291.005

Liquor taxes, Minn. Statutes 2024 297G.01

Minnesota college savings plan, Minn. Statutes 2024 136G.03

Property Tax Refund Act, Minn. Statutes 2024 290A.03

Tax administration and compliance, Minn. Statutes 2024 289A.02

Disclaimer of estate property interests, tax-qualified disclaimers, Minn. Statutes 2024 524.2-1104

Disclosure, income and franchise tax returns, exception, Minn. Statutes 2024 270B.131

Enrolled agents

Debt management services, exemptions, Minn. Statutes 2024 332A.02

Tax preparation services, exemptions, Minn. Statutes 2024 270C.445

Filing extensions, federal returns, Minn. Statutes 2024 289A.19

Filing with, Ramsey County, tax-exempt certificates, Minn. Statutes 2024 383A.03

Firefighters relief associations, termination, following consolidation, notice, Minn. Statutes 2024 424B.08

Forms, federal tax liens, notices, Minn. Statutes 2024 272.488

Incorporation by reference, income and franchise taxes, Minn. Rules 8001.9000

Inspections, tax returns, Minn. Statutes 2024 270B.12

Internal Revenue Code

Compliance with, Minn. Statutes 2024 136G.05, 356.636

Generally, Minn. Statutes 2024 290.01

Internal Revenue Code (IRC), definitions

Agricultural business enterprise loan program, Minn. Rules 1652.0020

Agricultural development bond beginning farmer loan program, Minn. Rules 1650.0511

Payments by, federal tax liens, filing costs, Minn. Statutes 2024 272.484

Private letter rulings, Minnesota college savings plan, Minn. Statutes 2024 136G.05

Reports received

Agricultural business enterprise loan program, bonds, Minn. Rules 1652.0070

Agricultural development bond beginning farmer loan program, bond issuance, Minn. Rules 1650.0561

Transfer of funds, unemployment benefits, income taxes, Minn. Statutes 2024 268.145