See also TAX COURT
Abatements, requests for abatement of interest or additional tax charge, Minn. Law 2014 c 308 art 11 s 1
Accelerated tax payments, Minn. Law 2008 c 366 art 8
Administration and compliance requirements, definitions, Minn. Law 2017 c 1 s 1, 3, 7, 8, 2019 1Sp c 6 art 1 s 3, 2023 c 1 s 1
Administration, tax system management, Minn. Law 2017 1Sp c 4 art 1 s 14, 2019 1Sp c 10 art 1 s 14
Administrative review, generally, Minn. Law 2017 1Sp c 1 art 16 s 8, 9
Admissions taxes, Minn. Law 2012 c 299 art 1 s 23
Agglomerating facilities taxes, see AGGLOMERATING FACILITIES TAXES
Aggregate materials taxes, Sylvan, Minn. Law 2006 c 259 art 12 s 4
alcoholic beverages, see LIQUOR TAXES, Minn. Law 2005 c 151 art 8 s 15
Appeals, claims, filing, and government shutdown, Minn. Law 2011 1Sp c 7 art 10 s 6
Appeals regarding, tax collections suspended during, Minn. Law 2017 1Sp c 1 art 16 s 5
assessment orders, electronic mailing, Minn. Law 2005 c 151 art 9 s 16
Assessments
Orders of assessment, Minn. Law 2006 c 259 art 8 s 3
Successor businesses, Minn. Law 2006 c 259 art 8 s 4
aviation gasoline, penalties, abatement, Minn. Law 2005 c 151 art 8 s 3
Bankruptcy, suspension period, Minn. Law 2009 c 88 art 11 s 6
Business entities, collections in excess of lawful amount, refund claims, Minn. Law 2009 c 88 art 12 s 2
Business tax account numbers, applications for, Minn. Law 2011 c 112 art 5 s 2
Cannabis and controlled substances taxes, see CANNABIS AND CONTROLLED SUBSTANCES TAXES
Certifications, electronic, Minn. Law 2008 c 238 art 3 s 2
Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Cigarette and tobacco products taxes, revenues
Medical education funds, transfers in 2005, Minn. Law 2004 c 288 art 6 s 30
cigarettes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Collection
Authority, Minn. Law 2006 c 259 art 8 s 5
Bankruptcy, suspension period, Minn. Law 2009 c 88 art 11 s 6
During appear periods of orders, Minn. Law 2008 c 366 art 16 s 5
Exempt personal property, Minn. Law 2006 c 259 art 8 s 6
Generally, see DEBTS TO STATE, COLLECTION
Collection, generally, see DEBTS TO STATE, COLLECTION
Collection, suspension during appeals, Minn. Law 2017 1Sp c 1 art 16 s 5
compromise proposals, Minn. Law 2005 c 151 art 9 s 11, 12
Computation of amounts, rounding, Minn. Law 2011 c 112 art 5 s 3, 8
Confiscation of property, exemptions, Minn. Law 2024 c 114 art 3 s 35, 36
Corporate franchise taxes, see INCOME AND FRANCHISE TAXES
Cost of living adjustment, determination, Minn. Law 2019 1Sp c 6 art 1 s 2, 2021 1Sp c 14 art 16 s 1
Credits
Data disclosure for, Minn. Law 2004 c 290 s 8, 2024 c 125 art 1 s 1, 2024 c 127 art 46 s 1
Exemptions, attachment, bankruptcy, garnishment, Minn. Law 2024 c 114 art 3 s 90
Outreach grants, Minn. Law 2024 c 127 art 71 s 1
dairy investment tax credit program, Minn. Law 2005 1Sp c 1 art 1 s 2
Data, tax debtor data matching, Minn. Law 2008 c 363 art 13 s 14, 17
deed taxes, see DEED TAXES, Minn. Law 2005 c 151 art 8 s 1, 2005 1Sp c 3 art 6 s 1 to 2005 1Sp c 3 art 6 s 4
Definitions. cost of living adjustment, Minn. Law 2019 1Sp c 6 art 1 s 2
Definitions, statutory interpretation, Minn. Law 2006 c 259 art 13 s 15
Delinquent tax penalties, abatement, declared emergencies, Minn. Law 2010 c 389 art 10 s 2
Delinquent taxes
Setoffs, Minn. Law 2024 c 114 art 3 s 34
Withholding, procedures, Minn. Law 2024 c 114 art 3 s 37
Delinquent taxes, abatement, Minn. Law 2017 1Sp c 1 art 16 s 7
Delinquent taxes, debt settlements, Minn. Law 2016 c 100 s 3, 4
Delinquent taxes, employer-withheld amounts, electronic payments, Minn. Law 2013 c 142 art 5 s 3
Delinquent taxes, lottery winners, revisor's correction, Minn. Law 2019 c 50 art 1 s 88
Economic development incentive programs, evaluation, Minn. Law 2015 c 77 art 2 s 2
Entertainment taxes, see under INCOME AND FRANCHISE TAXES
Estate, see ESTATE TAXES
estate taxes, see ESTATE TAXES, Minn. Law 2005 c 151 art 6 s 3, 19
Excise taxes, see EXCISE TAXES
Extensions, agreements, Minn. Law 2023 c 64 art 15 s 6
failure to file, penalties, Minn. Law 2005 1Sp c 3 art 11 s 5
Federal jobs tax credit, rules repeal, Minn. Law 2004 c 206 s 53
Federal taxes
Burden, reports about, Minn. Law 2011 1Sp c 7 art 10 s 1, 4
Offset of taxes or other payments, Minn. Law 2011 1Sp c 10 art 3 s 33, 34
federal update, Minn. Law 2005 1Sp c 3 art 4, 2006 c 259 art 2, 2008 c 154 art 4, 2009 c 12 art 1, 2009 c 88 art 1 s 1
Flight property taxes, see FLIGHT PROPERTY TAXES
Forms, Revenue Department, duties, Minn. Law 2017 1Sp c 1 art 16 s 4, 29, 30, 32, 44
franchise, see INCOME AND FRANCHISE TAXES
gambling, see GAMBLING TAXES
Gambling taxes, see GAMBLING TAXES, Minn. Law 2015 c 21 art 1 s 65
gasoline, penalties, abatement, Minn. Law 2005 c 151 art 8 s 3
Gift taxes, see GIFT TAXES
Gravel tax, see AGGREGATE MATERIALS TAXES
gross revenues
health care
Health care gross revenues, see HEALTH CARE TAXES
Health care provider taxes, see HEALTH CARE TAXES
Medical assistance payments and, Minn. Law 2004 c 288 art 6 s 25, 26
Patient services, definition, Minn. Law 2004 c 288 art 6 s 25
Health care providers, see HEALTH CARE TAXES
income, see INCOME AND FRANCHISE TAXES
Income and franchise taxes
Corrections, Minn. Law 2004 c 228 art 1 s 47
Income taxes, see INCOME AND FRANCHISE TAXES
insurance, see INSURANCE TAXES
Insurance taxes, see INSURANCE TAXES
Internal Revenue Code, updated, Minn. Law 2015 c 1 s 1 to 2015 c 1 s 5
June accelerated tax payments, Minn. Law 2008 c 366 art 8
Lawsuits, district court fees, Minn. Law 2017 c 95 art 4 s 1
Levies for collection or payment, exempt property, Minn. Law 2024 c 114 art 3 s 35, 36
Liability, assessments, deadlines, Minn. Law 2014 c 308 art 11 s 2
Liquor, see LIQUOR TAXES
liquor taxes, see LIQUOR TAXES, Minn. Law 2005 c 151 art 8 s 15
Local taxes, collection by Revenue Department, costs, Minn. Law 2021 1Sp c 14 art 14 s 4
Local taxes, special laws, Minn. Law 2017 1Sp c 1 art 19 s 1
Lodging taxes, see LODGING TAXES
Lodging taxes, Saint Paul (city), Minn. Law 2011 c 112 art 4 s 6
Marijuana taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES
Market value definitions, effective date, Minn. Law 2013 c 143 art 14 s 112
mining, see MINERALS TAXES, MINING TAXES
mortgage registry taxes, see MORTGAGE REGISTRY TAXES, Minn. Law 2005 c 151 art 8 s 1
Motor carrier fuel, see MOTOR CARRIER FUEL TAX
motor fuel, see MOTOR FUEL TAXES, Minn. Law 2005 c 151 art 8 s 3
Motor fuel taxes, see MOTOR FUEL TAXES
Motor vehicle registration, see MOTOR VEHICLE REGISTRATION TAXES
Motor vehicle registration taxes, see MOTOR VEHICLE REGISTRATION TAXES
Motor vehicle sales, see MOTOR VEHICLE SALES TAXES
Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES
Multistate Tax Compact, repeals, Minn. Law 2013 c 143 art 13 s 24
Net proceeds taxes, see NET PROCEEDS TAXES (MINING)
Notations, electronic, Minn. Law 2008 c 238 art 3 s 2
Notices, see TAX NOTICES
Occupation taxes, see OCCUPATION TAXES
Overpayments, collections in excess of lawful amount, refund claims, Minn. Law 2009 c 88 art 12 s 2
Payment agreements, Minn. Law 2014 c 308 art 9 s 19
Payment, dissolution (businesses), priority of obligation, Minn. Law 2024 c 96 art 1 s 82
Payment, failure to pay electronically, penalty, Minn. Law 2013 c 143 art 18 s 3
Payment, underpayment, erroneous refunds considered as, Minn. Law 2017 1Sp c 1 art 16 s 27
Payments, crediting to liabilities, Minn. Law 2011 c 112 art 5 s 5, 6
Penalties (monetary), abatement, Minn. Law 2017 1Sp c 1 art 16 s 7
personal property
Personal property taxes, see under PROPERTY TAXES
Private transfer fees, Minn. Law 2010 c 371
production taxes
Solar energy, Minn. Law 2017 1Sp c 1 art 16 s 18, 2021 1Sp c 14 art 13 s 4, 5
taconite, Minn. Law 2005 c 151 art 5 s 6
wind energy conversion systems, Minn. Law 2005 c 97 art 12, 2017 1Sp c 1 art 15 s 12, 13, 2017 1Sp c 1 art 16 s 17, 2021 1Sp c 14 art 13 s 3
Production taxes, distribution, Minn. Law 2019 1Sp c 6 art 4 s 22
Production taxes, wind energy conversion systems, Minn. Law 2011 c 112 art 3 s 2
Property, see PROPERTY TAXES
Property taxes, see PROPERTY TAXES
real property
Rebate requirement, repeal, Minn. Law 2008 c 154 art 16 s 9
Refund anticipation loans, Minn. Law 2009 c 88 art 12 s 1
Refunds, see TAX REFUNDS
Claims, filing, and government shutdown, Minn. Law 2011 1Sp c 7 art 10 s 6
Crediting to liabilities, Minn. Law 2011 c 112 art 5 s 5
Data disclosure for, Minn. Law 2004 c 290 s 8
Debit cards for, data security audit, Minn. Law 2013 c 142 art 5 s 14
Penalties, interest on, Minn. Law 2013 c 143 art 18, 5
Refunds, creditors' remedies, exemption from, Minn. Law 2008 c 154 art 15 s 5
Returns, see TAX RETURNS
Electronic filing, Minn. Law 2006 c 259 art 8 s 1, 2
Tax shelters, reportable transactions, Minn. Law 2006 c 259 art 8 s 8
Returns, data classification, Minn. Law 2005 c 163 s 79, 80
Returns, disclosure for revenue forecasts, Minn. Law 2007 c 148 art 2 s 47
Returns, information, disclosure, Minn. Law 2008 c 366 art 5 s 7
Revenue Department powers, recodification, Minn. Law 2005 c 151 art 1, 2005 c 151 art 2
revenue recapture, see REVENUE RECAPTURE, Minn. Law 2005 c 151 art 9 s 14
Sales, see SALES AND USE TAXES
Sales and use taxes, see SALES AND USE TAXES
Obsolete references, corrections, Minn. Law 2004 c 228 art 1 s 49, 50
sales taxes, see SALES AND USE TAXES
Semitaconite taxes, see SEMITACONITE TAXES
Setoffs, Minn. Law 2024 c 114 art 3 s 34
solid waste management taxes, see SOLID WASTE MANAGEMENT TAXES, Minn. Law 2005 1Sp c 1 art 2 s 145
special fuel taxes, Minn. Law 2005 c 151 art 8 s 3
Structured settlements, liability, transferors and transferees, Minn. Law 2022 c 62 s 27
Substantial understatement of liability, penalty, Minn. Law 2013 c 143 art 18 s 6
Taconite, see TACONITE AND IRON SULFIDES TAXES
taconite and iron sulfides taxes
noncommercial production, Minn. Law 2005 c 151 art 8 s 18
taconite production taxes, Minn. Law 2005 c 151 art 5 s 6
Taconite taxes, see TACONITE AND IRON SULFIDES TAXES
Tax audits, criminal investigations, exceptions to notice requirements, Minn. Law 2011 c 112 art 5 s 4
Tax bills, benchmarks and critical indicators, Minn. Law 2010 c 389 art 2 s 3
Tax clearance certificates
Hearings, Minn. Law 2014 c 308 art 8 s 3, 4
Pharmacists, Minn. Law 2014 c 291 art 5 s 3
Tax data
Corrections, Minn. Law 2004 c 228 art 1 s 45, 46
Definitions, Minn. Law 2014 c 308 art 4 s 7
Disclosure, revisor's corrections, Minn. Law 2014 c 275 art 1 s 139
Income property assessment data, Minn. Law 2004 c 290 s 12, 13
Tax return data
Corrections, Minn. Law 2004 c 290 s 36
On veterans, disclosure, Minn. Law 2004 c 135
Who may inspect, Minn. Law 2014 c 308 art 4 s 8
tax debts, debtor assistance orders, Minn. Law 2005 c 151 art 9 s 1
Tax expenditures, Minn. Law 2021 1Sp c 14 art 11 s 2, 4, 14 to 16
Periodic review, report about, Minn. Law 2010 c 389 art 10 s 5, 10
Reports about, property tax principles, Minn. Law 2010 c 389 art 2 s 3
Statements of intent, in bills, Minn. Law 2010 c 389 art 10 s 1
tax-forfeited land
Tax-forfeited lands, see TAX-FORFEITED LAND
Tax identification numbers, incorrect, penalty for use, Minn. Law 2008 c 154 art 11 s 7
Tax identification numbers, secretary of state data, Minn. Law 2013 c 110 s 10, 11
Tax incidence report, Minn. Law 2011 1Sp c 7 art 10 s 1, 4
Tax judgment sales, exempt property, Minn. Law 2024 c 114 art 3 s 35, 36
Tax liability, successor liability of businesses, Minn. Law 2019 1Sp c 6 art 11 s 2
Tax lien search fees, Minn. Law 2009 c 101 art 2 s 72
tax liens, Minn. Law 2005 c 151 art 9 s 13
Data, tax debtor data matching, Minn. Law 2008 c 363 art 13 s 14, 17
Transcribing to county, Minn. Law 2008 c 154 art 15 s 8
Tax liens, revisor's corrections, Minn. Law 2013 c 125 art 1 s 59
Tax notices, assessments, determinations, or orders, Minn. Law 2017 1Sp c 1 art 16 s 6
Tax notices, electronic format, Minn. Law 2013 c 143 art 18 s 2
tax preparers, see TAX PREPARERS, Minn. Law 2005 c 151 art 9 s 2 to 2005 c 151 art 9 s 10, 15, 19, 2005 1Sp c 3 art 11 s 4
Conduct, Minn. Law 2009 c 88 art 12 s 1
Definitions, Minn. Law 2009 c 88 art 12 s 1
Electronic filing, Minn. Law 2010 c 215 art 12 s 29
Exclusions, Minn. Law 2009 c 88 art 12 s 1
Failure to include preparer number, Minn. Law 2008 c 154 art 11 s 10
Names, publication, Minn. Law 2009 c 88 art 11 s 3, 4
Refund anticipation loans, Minn. Law 2009 c 88 art 12 s 1
Technical corrections, Minn. Law 2010 c 382 s 56
Violators, list, publication, Minn. Law 2008 c 154 art 15 s 6
Tax return data
Biotechnology and health sciences industry building zones, Minn. Law 2007 c 129 s 54
Debt collection, Minn. Law 2007 c 129 s 53
Job opportunity building zones, Minn. Law 2007 c 129 s 54
tax shelters
abusive, promoting
false statements, Minn. Law 2005 1Sp c 3 art 8 s 5
injunctions, Minn. Law 2005 1Sp c 3 art 8 s 1
registration, Minn. Law 2005 1Sp c 3 art 8 s 2, 7
reportable transactions
disclosure, Minn. Law 2005 1Sp c 3 art 8 s 2
failure to disclosure, Minn. Law 2005 1Sp c 3 art 8 s 3, 7
understatements, Minn. Law 2005 1Sp c 3 art 8 s 8
understatements of tax liability
aiding and abetting, penalty, Minn. Law 2005 1Sp c 3 art 8 s 6
generally, Minn. Law 2005 1Sp c 3 art 8 s 4
voluntary compliance initiative, Minn. Law 2005 1Sp c 3 art 8 s 9
Tax shelters, reportable transactions, Minn. Law 2006 c 259 art 8 s 8
Tax shelters, revisor's corrections, Minn. Law 2017 c 40 art 1 s 98, 99
Taxpayer assistance
Services, grants to provide, Minn. Law 2007 c 148 art 2 s 49
Toll-free telephone lines for, Minn. Law 2007 c 148 art 2 s 48
Taxpayer assistance grants, Minn. Law 2019 1Sp c 6 art 11 s 18
Taxpayer assistance services, Minn. Law 2013 c 142 art 1 s 14
Taxpayer identification numbers
Homestead determination, Minn. Law 2023 c 64 art 3 s 8 to 2023 c 64 art 3 s 14, 21
Property tax refund, Minn. Law 2023 c 64 art 7 s 1
Renters credit, Minn. Law 2023 c 64 art 7 s 2, 3, 27
Taxpayers
Assistance grants, Minn. Law 2024 c 127 art 71 s 1
Confession of judgment, Minn. Law 2017 1Sp c 1 art 2 s 24
Financial literacy counseling, Minn. Law 2017 1Sp c 1 art 2 s 24
Unauthorized diversion programs, challenges, Minn. Law 2017 1Sp c 1 art 4 s 18
Withholding (taxes), notice, Minn. Law 2024 c 114 art 3 s 37
Taxpayers, assistance grants, Minn. Law 2021 1Sp c 12 art 2 s 18
tobacco products, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Tobacco products taxes, Minn. Law 2011 1Sp c 9 art 2 s 25
Unemployment insurance taxes, see UNEMPLOYMENT INSURANCE, UNEMPLOYMENT INSURANCE TAXES
Unsession changes, Minn. Law 2014 c 308 art 9
Violations and penalties, liability, Minn. Law 2008 c 154 art 15 s 7
Violations, penalties and interest, assessments, Minn. Law 2009 c 88 art 11 s 5
Wheelage taxes, see WHEELAGE TAXES
Wind energy conversion systems, Minn. Law 2011 c 112 art 3 s 2
Wind energy production taxes, Minn. Law 2007 c 146 art 1 s 20
Wind energy production taxes, distribution of revenue, Minn. Law 2009 c 88 art 2 s 12
Withholding (taxes), see WITHHOLDING (TAXES)