REVENUE DEPARTMENT

Agricultural homestead property, first tier valuation limit, Minn. Law 2023 c 64 art 3 s 6

Aircraft, airline companies, flight property taxes, reports, notice of net tax capacity, Minn. Law 2017 1Sp c 1 art 15 s 8

Appeal and equalization boards, meetings, record, Minn. Law 2019 1Sp c 6 art 18 s 14

Appropriations to, Minn. Law 2015 c 77 art 1 s 14, 2016 c 189 art 13 s 4

Administration, Minn. Law 2019 1Sp c 6 art 11 s 19, 2023 c 64 art 15 s 35

Administration costs, Minn. Law 2021 1Sp c 14 art 11 s 44

Administrative funds, Minn. Law 2014 c 308 art 8 s 6

Agricultural homestead credit, supplemental credit, Minn. Law 2014 c 308 art 1 s 14

Aquatic invasive species prevention aid, Minn. Law 2014 c 308 art 1 s 11, 2014 c 308 art 8 s 6

Assessors Board fees, Minn. Law 2017 1Sp c 4 art 2 s 35

Business relief payments, COVID-19, Minn. Law 2020 7Sp c 2 art 1 s 1

Cancellations, Minn. Law 2021 1Sp c 10 art 1 s 8, 2021 1Sp c 12 art 1 s 38

Cannabis-related costs, Minn. Law 2023 c 63 art 9 s 16

Child tax credit, refunds, Minn. Law 2023 c 64 art 1 s 34

Class 4D(1) transition aid, Minn. Law 2023 c 64 art 4 s 32

Dependent care credit, refunds, Minn. Law 2023 c 64 art 1 s 35

Easy enrollment program, administrative costs, Minn. Law 2023 c 70 art 20 s 11

Electric-assisted bicycle rebate program, Minn. Law 2023 c 68 art 4 s 78

Electric generation transition aid, Minn. Law 2023 c 64 art 4 s 21

Film production tax credit, Minn. Law 2021 1Sp c 14 art 1 s 3

Fire remediation grants, Minn. Law 2021 1Sp c 14 art 11 s 46

Floodwood (city), street and infrastructure project, Minn. Law 2021 1Sp c 14 art 7 s 6

Free tax filing report, Minn. Law 2023 c 64 art 15 s 23

Frontline worker payments, Minn. Law 2022 c 50 art 2 s 2

Generally, Minn. Law 2017 1Sp c 1 art 11 s 21, 2017 1Sp c 4 art 1 s 14, 2019 1Sp c 10 art 1 s 14, 2021 1Sp c 12 art 1 s 14, 2023 c 62 art 1 s 14

Homeless prevention aid, Minn. Law 2021 1Sp c 14 art 7 s 3, 2023 c 64 art 4 s 22

Homestead credit, Minn. Law 2023 c 64 art 4 s 30

Housing assistance fund, Minn. Law 2023 c 37 art 5 s 4

Income and franchise tax refunds, Minn. Law 2019 1Sp c 6 art 2 s 18

Income tax reciprocity study, Minn. Law 2017 1Sp c 1 art 1 s 43

Local government grants, Minn. Law 2021 1Sp c 14 art 7 s 7

Local performance measurement program participants, Minn. Law 2023 c 62 art 1 s 49

Mahnomen property tax reimbursement aid, Minn. Law 2023 c 63 art 2 s 28, 2023 c 64 art 4 s 23

Minnesota housing tax credit contribution account, Minn. Law 2021 1Sp c 14 art 1 s 13

Northfield (city) grant, Minn. Law 2023 c 64 art 15 s 31

Onetime refundable credit, Minn. Law 2023 c 64 art 1 s 49

Out-of-home placements, Indian children, aid, Minn. Law 2017 1Sp c 1 art 4 s 14, 2022 c 98 art 8 s 33, 34

Pass-through entity tax credit, Minn. Law 2021 1Sp c 14 art 3 s 6

Police state aid, Minn. Law 2019 1Sp c 6 art 20 s 4

Preliminary licensing applications, Minn. Law 2022 c 93 art 1 s 5

Prepaid wireless fees, Minn. Law 2014 c 308 art 11 s 6

Public safety aid, Minn. Law 2023 c 64 art 4 s 27

Renters credit, Minn. Law 2023 c 64 art 4 s 30, 2023 c 64 art 7 s 9

Riparian protection aid, Minn. Law 2017 1Sp c 1 art 4 s 25, 2017 1Sp c 7 s 11

Sales and use tax refunds, revisor's correction, Minn. Law 2022 c 55 art 1 s 141

Sales tax refunds, building materials and supplies, Minn. Law 2023 c 64 art 5 s 12 to 2023 c 64 art 5 s 32, 2023 c 72 art 3 s 33

Soil and water conservation district aid, Minn. Law 2023 c 64 art 4 s 20

Spring Grove (city) grant, Minn. Law 2023 c 64 art 15 s 32

State aid penalty forgiveness, Minn. Law 2023 c 64 art 4 s 28

Statewide local housing aid program, Minn. Law 2023 c 64 art 4 s 24

Supplemental city aid, Minn. Law 2021 1Sp c 14 art 7 s 5

Sustainable aviation fuel tax credits, income and franchise taxes, Minn. Law 2023 c 68 art 3 s 21

Taconite state aid, Minn. Law 2021 1Sp c 14 art 11 s 22

Taconite tax distribution, administration, Minn. Law 2014 c 150 art 6 s 17

Tax credit outreach, Minn. Law 2023 c 64 art 7 s 30

Tax expenditure review, Minn. Law 2021 1Sp c 14 art 11 s 43

Tax filing modernization account, Minn. Law 2023 c 64 art 15 s 24

Taxpayer assistance grants, Minn. Law 2019 1Sp c 6 art 11 s 18

Taxpayer receipt, Minn. Law 2023 c 64 art 15 s 27

Tribal Nation aid program, Minn. Law 2023 c 64 art 4 s 25

Volunteer retention stipend aid, Minn. Law 2014 c 308 art 8 s 6

Wadena County, grant, Minn. Law 2017 1Sp c 1 art 4 s 32

Appropriations to, claims against the state, Minn. Law 2018 c 131 s 2

Appropriations to, tribal nations COVID-19 grants, Minn. Law 2020 c 71 art 1 s 10

Aquatic invasive species prevention aid, certifying, Minn. Law 2017 1Sp c 1 art 15 s 33, 34

Assessors

Accreditation, Minn. Law 2017 1Sp c 1 art 2 s 2

Courses of study, Minn. Law 2017 1Sp c 1 art 20 s 5

Assessors, courses of study, Minn. Law 2019 1Sp c 6 art 18 s 6, 2021 1Sp c 14 art 13 s 7

Audits and examinations, partnerships, Minn. Law 2021 1Sp c 14 art 2 s 9

Beginning farmer tax credits, duties, Minn. Law 2017 1Sp c 1 art 1 s 1, 16, 17

Border city zones, duties regarding, Minn. Law 2017 1Sp c 1 art 4 s 9

Cannabis and cannabinoid product sales, tax revenue sharing, Indian Tribes, Minn. Law 2023 c 63 art 2 s 2

Cannabis taxes, tax delinquencies, notice to Cannabis Management Office, Minn. Law 2023 c 63 art 2 s 3

Cigarettes and tobacco products, out-of-state retailers, registration and reports, Minn. Law 2017 1Sp c 1 art 16 s 40, 2021 1Sp c 14 art 5 s 3

Commissioner, compensation and salaries

Governor's recommendation, deleted, Minn. Law 2023 c 62 art 2 s 37

Salary range, Minn. Law 2023 c 62 art 2 s 37, 38

Contractors, access to federal tax information, background checks, fingerprints, Minn. Law 2021 1Sp c 14 art 11 s 24

Contracts and agreements, onetime refundable tax credit, Minn. Law 2023 c 64 art 1 s 49

Contracts, frontline worker payments, Minn. Law 2022 c 50 art 2 s 2

Cost of living adjustment, determination, Minn. Law 2019 1Sp c 6 art 1 s 2, 2021 1Sp c 14 art 16 s 1

Data, see Revenue Department under GOVERNMENT DATA

Data, frontline worker payments, Minn. Law 2022 c 50 art 2 s 2

Debt collection management, Minn. Law 2021 1Sp c 12 art 1 s 14, 2023 c 62 art 1 s 14

Definitions, cost of living adjustment, Minn. Law 2019 1Sp c 6 art 1 s 2

Definitions, partnerships, Minn. Law 2021 1Sp c 14 art 2 s 8

Employees, access to federal tax information, background checks, fingerprints, Minn. Law 2021 1Sp c 14 art 11 s 24

Employees, seasonal, retirement service credit purchases, Minn. Law 2015 c 68 art 11 s 6

Federal adjustments reports, Minn. Law 2021 1Sp c 14 art 2 s 8, 9

Fire protection and emergency medical services districts, taxes, duties regarding, Minn. Law 2021 1Sp c 14 art 6 s 1

Frontline worker payments, Minn. Law 2022 c 50 art 2 s 2

Funds and accounts, service and recovery special revenue fund, Minn. Law 2023 c 68 art 3 s 12

Income and franchise taxes

Child tax credit, refunds, advance payments, Minn. Law 2023 c 64 art 1 s 34

Easy enrollment health insurance outreach program checkoff, Minn. Law 2023 c 70 art 16 s 17

Reciprocity agreements, Minn. Law 2017 1Sp c 1 art 1 s 28, 43

Renters credit, Minn. Law 2023 c 64 art 7 s 9

Social Security benefits, subtractions from federal taxable income, adjustments, Minn. Law 2017 1Sp c 1 art 1 s 10

Income and franchise taxes, alternative minimum tax exemption, revisor's corrections, Minn. Law 2016 c 158 art 1 s 160

Income and franchise taxes, Social Security benefits, Minn. Law 2019 1Sp c 6 art 2 s 12

Independent contractors, background checks, Minn. Law 2021 1Sp c 14 art 11 s 13

Indians, state and tribal sales, use, and excise taxes, Minn. Law 2023 c 64 art 15 s 5, 2023 c 64 art 19 s 1

Information exchanges, tax data, Minn. Law 2023 c 70 art 16 s 16

Local government aid, calculation and payment, Minn. Law 2017 1Sp c 1 art 4 s 24

Local government aid, local affordable housing aid, Minn. Law 2023 c 37 art 5 s 3

Local governments, taxes, collection, Minn. Law 2021 1Sp c 14 art 14 s 4

Metropolitan areas, local affordable housing aid, Minn. Law 2023 c 37 art 5 s 3

Minerals taxes, iron ore bearing materials (other than taconite) taxes, Minn. Law 2021 1Sp c 14 art 11 s 23

Minnesota college savings plan, Minn. Law 2017 1Sp c 1 art 1 s 7

MNsure, easy enrollment health insurance outreach program, duties, Minn. Law 2023 c 70 art 16 s 7, 18

Personal property taxes, utilities, Minn. Law 2017 1Sp c 1 art 15 s 24

Petroleum products

Bulk purchasers, licenses, Minn. Law 2019 1Sp c 6 art 11 s 5

Distributors, licenses, Minn. Law 2019 1Sp c 6 art 11 s 3

Licenses, suspensions, Minn. Law 2019 1Sp c 6 art 11 s 6

Special fuel dealers, licenses, Minn. Law 2019 1Sp c 6 art 11 s 4

Petroleum products, licenses, revocations, suspensions, Minn. Law 2021 1Sp c 14 art 15 s 1

Police and firefighter relief associations, financial compliance reports, Minn. Law 2023 c 64 art 17 s 1

Property tax refunds, Indian Tribes, refund of tax paid for exempt property, Minn. Law 2021 1Sp c 14 art 6 s 2

Property tax refunds, tax tables, Minn. Law 2023 c 64 art 4 s 2

Property taxes

Agricultural Property Tax Law, deferment applications, Minn. Law 2023 c 64 art 3 s 7

Certificates of real estate value, Minn. Law 2017 1Sp c 1 art 16 s 19, 2017 1Sp c 1 art 20 s 4, 2019 1Sp c 6 art 4 s 8

Duties and powers generally, Minn. Law 2019 1Sp c 6 art 18 s 1

Equalization of public utility structures, Minn. Law 2017 1Sp c 1 art 15 s 24

Property tax relief, taconite and iron ore areas, Minn. Law 2019 1Sp c 6 art 18 s 10

School district payments

Certifying, Minn. Law 2017 1Sp c 1 art 4 s 3

Revisor's corrections, Minn. Law 2017 c 40 art 1 s 93

School district payments, certifying, Minn. Law 2023 c 64 art 4 s 1

State general tax, levy rate, Minn. Law 2017 1Sp c 1 art 2 s 14, 16, 2019 1Sp c 6 art 4 s 20

Public utilities, property taxes, Minn. Law 2017 1Sp c 1 art 15 s 24

Railroads, Minn. Law 2017 1Sp c 1 art 15 s 22, 23

Railroads, revisor's correction, Minn. Law 2018 c 182 art 1 s 71

Renters credit, duties, Minn. Law 2023 c 64 art 7 s 9

Reports given

Affordable housing programs, Minn. Law 2021 1Sp c 14 art 6 s 19

Electric energy producing systems, taxation, Minn. Law 2014 c 308 art 2 s 19

Explore Minnesota Tourism tax report, repealed, Minn. Law 2019 1Sp c 6 art 23 s 4

Film production tax credit, Minn. Law 2021 1Sp c 14 art 1 s 3

Free tax filing, Minn. Law 2023 c 64 art 15 s 23

Greater Minnesota internship program, Minn. Law 2014 c 308 art 4 s 6

Homeless prevention aid, Minn. Law 2021 1Sp c 14 art 7 s 3

Income tax reciprocity, Minn. Law 2017 1Sp c 1 art 1 s 43

Motor vehicle parts sales taxes estimation, Minn. Law 2017 1Sp c 3 art 3 s 123

Net tax capacity, proceedings to change, Minn. Law 2019 1Sp c 6 art 18 s 4

Property tax reports, Minn. Law 2023 c 64 art 18 s 7

Rent constituting property taxes, Minn. Law 2017 1Sp c 1 art 4 s 30

Small wineries, tax credits, Minn. Law 2017 1Sp c 1 art 11 s 13

State-owned lakeshore, Minn. Law 2023 c 64 art 4 s 29

Tax expenditure budget, Minn. Law 2021 1Sp c 14 art 11 s 14 to 2021 1Sp c 14 art 11 s 16

Tax incidence reports, Minn. Law 2021 1Sp c 14 art 11 s 17, 2023 c 64 art 18 s 2

Utilities, personal property tax reports, Minn. Law 2019 1Sp c 6 art 4 s 18

Volunteer retention stipend aid, Minn. Law 2014 c 308 art 1 s 1

Reports given, frontline worker payments, Minn. Law 2022 c 50 art 2 s 2

Reports given, tribal nations COVID-19 grants, Minn. Law 2020 c 71 art 1 s 10

Retail delivery fees, administrative expenses, service and recovery fund deposits, Minn. Law 2023 c 68 art 3 s 12

Rulemaking authority, sales taxes, florists and aircraft, repeals, Minn. Law 2014 c 308 art 11 s 8

Rulemaking authority, withholding (taxes), revisor's correction, Minn. Law 2018 c 182 art 1 s 77

Sales and use taxes

Agents, tax collection and refunds, Minn. Law 2017 1Sp c 1 art 21 s 7

Regional transportation sales and use tax, Minn. Law 2023 c 68 art 3 s 28

Revenues, depositing, Minn. Law 2017 1Sp c 1 art 3 s 37, 2017 1Sp c 3 art 3 s 110, 2023 c 68 art 3 s 27

Sales and use taxes, revenues, depositing, highway user tax distribution fund, revisor's correction, Minn. Law 2022 c 55 art 1 s 142

Service of process by, generally, service by mail, records, Minn. Law 2017 1Sp c 1 art 16 s 10

Small cities assistance account, administration, Minn. Law 2019 1Sp c 6 art 17 s 1, 2021 1Sp c 5 art 4 s 25

State aid to local governments

Calculation and payment, Minn. Law 2021 1Sp c 14 art 7 s 1

Disparity reduction aid, Minn. Law 2017 1Sp c 1 art 2 s 17

Electric generation transition aid, Minn. Law 2023 c 64 art 4 s 21

Homeless prevention aid, Minn. Law 2021 1Sp c 14 art 7 s 3

Housing assistance fund, Minn. Law 2023 c 37 art 5 s 4

Lewis and Clark Regional Water System project, repealed, Minn. Law 2017 1Sp c 1 art 4 s 33

Local affordable housing aid, Minn. Law 2023 c 37 art 5 s 3

Local government aid

Calculation and payment, Minn. Law 2017 1Sp c 1 art 4 s 14

Unauthorized diversion programs, penalties, Minn. Law 2017 1Sp c 1 art 4 s 18

Local government aid, calculation and payment, Minn. Law 2023 c 64 art 4 s 13

Minnesota aid to police premium report, filing, Minn. Law 2019 1Sp c 6 art 21 s 1

Minnesota fire premium report, filing, Minn. Law 2019 1Sp c 6 art 21 s 1

Police state aid

Apportionment, Minn. Law 2019 1Sp c 6 art 20 s 3, 4

Qualifications, Minn. Law 2019 1Sp c 6 art 20 s 2

Public safety aid, Minn. Law 2023 c 64 art 4 s 27

Riparian protection aid, Minn. Law 2017 c 93 art 2 s 146, 2017 1Sp c 1 art 4 s 24

Soil and water conservation districts aid, Minn. Law 2023 c 64 art 4 s 20

Statewide local housing aid program, Minn. Law 2023 c 64 art 4 s 24

Utility valuation transition aid, repealed, Minn. Law 2023 c 64 art 4 s 33

Sustainable aviation fuel tax credits, duties, Minn. Law 2023 c 68 art 3 s 21

Tax clearance certificates, hearings, Minn. Law 2014 c 308 art 8 s 3, 4

Tax Expenditure Review Commission, duties, Minn. Law 2021 1Sp c 14 art 11 s 4

Tax incidence reports, Minn. Law 2023 c 64 art 18 s 2

Tax liability, agreements, Minn. Law 2023 c 64 art 15 s 6

Tax lists, abstracts, repealed, Minn. Law 2019 1Sp c 6 art 18 s 19

Tax notices

Solar energy production tax, Minn. Law 2021 1Sp c 14 art 13 s 5

Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Law 2021 1Sp c 14 art 15 s 2

Tax notices, assessments, Minn. Law 2017 1Sp c 1 art 16 s 6

Tax notices, delinquent taxes, liquor posting, COVID-19, Minn. Law 2020 c 74 art 1 s 20

Tax preparers

Cease and desist orders, enforcement, Minn. Law 2017 1Sp c 1 art 22 s 18

Complaints about, data sharing, Minn. Law 2017 1Sp c 1 art 22 s 5 to 2017 1Sp c 1 art 22 s 7

Duties and powers, Minn. Law 2017 1Sp c 1 art 22 s 10

Preparers subject to penalties, publication of names, Minn. Law 2017 1Sp c 1 art 22 s 11 to 2017 1Sp c 1 art 22 s 14

Tax preparers, preparers subject to penalties, publication of names, Minn. Law 2023 c 64 art 18 s 3

Tax revenue-sharing, Indian Tribes, Minn. Law 2023 c 63 art 2 s 2

Tax tables, property taxes, payments, refunds, Minn. Law 2023 c 64 art 4 s 2

Taxes, see TAXES

Taxpayer assistance, Minn. Law 2021 1Sp c 12 art 1 s 14, 2021 1Sp c 12 art 2 s 18

Taxpayer assistance grants, Minn. Law 2023 c 62 art 1 s 14, 2023 c 64 art 7 s 30

Taxpayer receipt

Appropriations for, Minn. Law 2023 c 64 art 15 s 27

Expenditures and tax allocations, Minn. Law 2023 c 64 art 15 s 3

Taxpayer elects to receive information, Minn. Law 2023 c 64 art 15 s 10

Tourism improvement districts, ordinances, notice received, Minn. Law 2023 c 64 art 15 s 13

Trunk highway bonds, debt service, motor fuel tax surcharge for, Minn. Law 2023 c 64 art 19 s 3

Utilities, personal property taxes, Minn. Law 2017 1Sp c 1 art 15 s 22, 23

Utilities, personal property taxes, revisor's correction, Minn. Law 2018 c 182 art 1 s 71

Utility and pipeline valuation process, review, Minn. Law 2021 1Sp c 14 art 6 s 20