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Office of the Revisor of Statutes

Minnesota Session Laws 2004 to 2025 Index (topics)

INTERNAL REVENUE SERVICE (IRS)

Definitions

Estate taxes, Minn. Law 2023 c 1 s 21

Property Tax Refund Act, Minn. Law 2023 c 1 s 20

Tax administration and compliance, Minn. Law 2023 c 1 s 1

Definitions, tax administration and compliance, Minn. Law 2017 c 1 s 1, 3, 7, 8, 2019 1Sp c 6 art 1 s 3

Enrolled agents, debt management services, exemptions, Minn. Law 2022 c 67 s 1 to 2022 c 67 s 3

Enrolled agents, tax preparation services, exemptions, Minn. Law 2017 1Sp c 1 art 22 s 1

Internal Revenue Code

Defined, Minn. Law 2023 c 1 s 1, 4, 5, 20, 21

Temporary conformity to certain federal tax changes, repealed, Minn. Law 2023 c 1 s 30

Internal Revenue Code, compliance with, Minn. Law 2018 c 211 art 13 s 3 to 2018 c 211 art 13 s 7, 21, 2024 c 102 art 8 s 16

Internal Revenue Code, temporary conformity to certain federal tax changes, Minn. Law 2021 1Sp c 14 art 1 s 6