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Office of the Revisor of Statutes

Minnesota Session Laws 2004 to 2025 Index (topics)

WITHHOLDING (TAXES)

Allowances, Minn. Law 2021 1Sp c 14 art 12 s 2, 4 to 11, 13

Employers

Annual withholding returns, eligibility, notice, Minn. Law 2017 1Sp c 1 art 13 s 5, 6, 17

Returns, filing, Minn. Law 2017 1Sp c 1 art 13 s 3

Employers, returns, revisor's correction, Minn. Law 2019 c 50 art 1 s 89

Exemptions, Minn. Law 2019 1Sp c 6 art 1 s 60

Generally, Minn. Law 2019 1Sp c 6 art 1 s 59

Miscellaneous arrangements, Minn. Law 2021 1Sp c 14 art 12 s 12, 2023 c 64 art 16 s 3

Payment, nonresident contractors, cash surety or bond, Minn. Law 2023 c 64 art 16 s 4

Payments to Revenue Department, electronic means, Minn. Law 2013 c 142 art 5 s 4

Public defense, reimbursement for, repealed, Minn. Law 2024 c 123 art 14 s 23

Rates, miscellaneous arrangements, Minn. Law 2023 c 64 art 16 s 3

Refunds, overpayment, Minn. Law 2023 c 64 art 16 s 1

Returns

Annual withholding returns, eligible employers, Minn. Law 2017 1Sp c 1 art 13 s 5, 6, 17

Filing requirements, Minn. Law 2017 1Sp c 1 art 16 s 24

Royalties on ores, revisor's correction, Minn. Law 2018 c 182 art 1 s 78

Tax liability, horse racing licensees, Minn. Law 2019 1Sp c 6 art 13 s 2

Tax notices, delinquent taxes, Minn. Law 2024 c 114 art 3 s 37

Taxes reported, omissions exceeding 25 percent, additional taxes, assessment, Minn. Law 2017 1Sp c 1 art 14 s 2

Waivers, nonresident contractors, revisor's correction, Minn. Law 2023 c 25 s 160