Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

2023 Minnesota Session Laws Index (topics)

REVENUE DEPARTMENT

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

Appropriations to

Administration, Minn. Law 2023 c 64 art 15 s 35

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

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

Generally, Minn. Law 2023 c 62 art 1 s 14

Homeless prevention aid, Minn. Law 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

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

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

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

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

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

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

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

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

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

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

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

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

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

Data, see Revenue Department under GOVERNMENT DATA

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

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

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

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

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

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

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

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

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

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

Reports given

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

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

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

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

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

Sales and use taxes

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

Revenues, depositing, Minn. Law 2023 c 68 art 3 s 27

State aid to local governments

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

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

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

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

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

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

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

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 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