Accountants, see ACCOUNTANTS
Accounting and bookkeeping, Minn. Rules 8007.0300
Agents
Disbarment and suspension procedures, practice before Revenue Department, Minn. Rules 8052.0400
Practice before Revenue Department, Minn. Rules 8052.0300
Withholding, wages paid on behalf of two or more employers, Minn. Rules 8092.0900
Air carriers, apportionment of net income, Minn. Rules 8017.6000
Amended returns, husband and wife, Minn. Rules 8038.0100
Annualizing income, estimated taxes, Minn. Rules 8093.0400
Appeals
Assessment orders, Minn. Rules 8160.0630
Returns prepared by Revenue Department, Minn. Rules 8160.0620
Spouses relief, Minn. Rules 8160.0500
Apportionment of income
Air carriers, Minn. Rules 8017.6000
Formula, Minn. Rules 8020.0100, 8020.0150
Assessments
Amended returns, time limitations, Minn. Rules 8160.0300
Assessment orders, Minn. Rules 8160.0630
Date of assessment, Minn. Rules 8160.0300
Attorneys, disbarment and suspension procedures, practice before Revenue Department, Minn. Rules 8052.0400
Bad debts, sales and use taxes, Minn. Rules 8130.7400
Banks, see BANKS
Bonds, withholding, wages paid in bonds, Minn. Rules 8092.0400
Bonuses
Estimated taxes, Minn. Rules 8093.0500
Nonresidents, Minn. Rules 8002.0200
Capital gains and losses, see CAPITAL GAINS AND LOSSES
Collection
Amended returns, time limitations, Minn. Rules 8160.0300
Assessments, when no return filed, Minn. Rules 8160.0630
Commercial paper, see NEGOTIABLE INSTRUMENTS
Commissions (compensation), nonresidents, Minn. Rules 8002.0200
Community property, Minn. Rules 8038.0100
Credits
Low-income housing tax credits, Minn. Rules 4900.3646
Overpayments, Minn. Rules 8050.0100
Work incentive program (WIN), Minn. Rules 8002.0200
Death
Estates, see Decedents estates under this topic
Estimated taxes, Minn. Rules 8093.0400
Surviving spouse, estimated taxes, Minn. Rules 8093.0200
Decedents estates
Overpayments, refunds, Minn. Rules 8050.0100
Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300
Subtractions from federal taxable income, Minn. Rules 8002.0300
Withholding, Minn. Rules 8092.0400
Definitions, generally, Minn. Rules 8001.0300, 8001.9000
Determination of tax, restoration of amounts received under claim of right, Minn. Rules 8007.0300
Dissolution of marriage, Minn. Rules 8038.0100, 8093.0200
Dividends, see DIVIDENDS
Domicile, defined, Minn. Rules 8001.0300
Estimated taxes
Amount to be paid, Minn. Rules 8093.0500
Credits, Minn. Rules 8050.0100
Exceptions, Minn. Rules 8093.0500
Installments, underpayment, Minn. Rules 8093.0500
Partial years, individuals, Minn. Rules 8093.0600
Payment with refunds, Minn. Rules 8050.0100
Short taxable years, Minn. Rules 8093.0400
Unitary group franchise taxes, Minn. Rules 8019.0405
Evasion, corporations, Minn. Rules 8034.0100
Exemptions
Agricultural business enterprise loan program, Minn. Rules 1652.0040, 1652.0060, 1652.0080
Agricultural development bonds, beginning farmer loan program, Minn. Rules 1650.0501, 1650.0531, 1650.0551, 1650.0571
Interest income, Minn. Rules 8002.0300
Investment securities, enumerated, Minn. Rules 8002.0300
Withholding, Minn. Rules 8092.0700
Federal taxable income, subtractions from, Minn. Rules 8002.0300
Fiduciaries, see FIDUCIARIES
Foreign states, see FOREIGN STATES
Forms
Form M-115 (reciprocity exclusion), Minn. Rules 8002.0200
Form MW-6 (withholding exemption certificate), Minn. Rules 8002.0200
Returns, Minn. Rules 8019.0405
Gifts, wildlife checkoff, Minn. Rules 8043.0200
Gross income, nonresidents and part-year residents, Minn. Rules 8002.0200
Improvements, see IMPROVEMENTS
Incorporation by reference, internal revenue code, Minn. Rules 8001.9000
Individuals
Estimated taxes
Exceptions, Minn. Rules 8093.0500
Partial years, Minn. Rules 8093.0400
Short taxable years, Minn. Rules 8093.0600
Gross income, computation, Minn. Rules 8002.0200
Partial year, estimated taxes, Minn. Rules 8093.0400
Subtractions from federal taxable income, Minn. Rules 8002.0300
Information returns, hospices, Minn. Rules 4664.0010
Installment payments, overpayments, Minn. Rules 8050.0100
Interest
Amended returns, Minn. Rules 8160.0300
Assessments, when no return filed, Minn. Rules 8160.0630
Inventories, see INVENTORIES
Joint returns, spouses, joint and several liability, Minn. Rules 8160.0500
Labor, see LABOR AND EMPLOYMENT
Legacies, lottery, Minn. Rules 7857.6000
Limitation of actions, refunds, Minn. Rules 8050.0100
Low-income housing tax credits, economic development and housing challenge program, in-kind contributions, Minn. Rules 4900.3646
Motor vehicles, see MOTOR VEHICLES
Noncash remuneration, withholding, Minn. Rules 8092.1200
Nongame wildlife checkoff, Minn. Rules 8043.0200
Nonresidents
Assignable income, Minn. Rules 8001.0300
Certain persons deemed nonresidents, Minn. Rules 8001.0300
Claims of nonresidency, records, Minn. Rules 8001.0300
Gross income, computation, Minn. Rules 8002.0200
Notice requirements, Minn. Rules 8160.0500
Overpayments, Minn. Rules 8050.0100
Partial years, estimated taxes, Minn. Rules 8093.0400, 8093.0600
Partnerships
Gross income, computation, Minn. Rules 8002.0200
Physical presence test, exemption, Minn. Rules 8001.0300
Payment, state facility clients or residents, gross income deductions, Minn. Rules 9515.2300
Payroll period, withholding, Minn. Rules 8092.0100
Penalties (monetary)
Amended returns, Minn. Rules 8160.0300
Assessments, when no return filed, Minn. Rules 8160.0630
Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300
Presumptions, domicile, Minn. Rules 8001.0300
Reciprocity, Minn. Rules 8002.0200
Refunds
Joint refunds, allocation, Minn. Rules 8165.0400
Overpayments, Minn. Rules 8050.0100
Unitary group franchise taxes, Minn. Rules 8019.0405, 8019.0500
Residents, Minn. Rules 8001.0300
Restoration, amounts received under claim of right, Minn. Rules 8007.0300
Returns
Agricultural chemical incident reimbursement or payment cost applications, Minn. Rules 1512.0900
Amended returns, effect, Minn. Rules 8160.0300
Ethanol production facility loan program applicants, Minn. Rules 1654.0030
Filing, reciprocity exclusion, Minn. Rules 8002.0200
Generally, Minn. Rules 8038.0100
Hospices, Minn. Rules 4664.0010
Husband and wife, Minn. Rules 8038.0100
Multiple returns filed before due date, effect, Minn. Rules 8160.0300
Preparation by Revenue Department, Minn. Rules 8160.0620
Unitary combined group franchise tax returns, Minn. Rules 8019.0405
Reversal of designation, wildlife checkoff, Minn. Rules 8043.0200
S corporations, see S CORPORATIONS
Separate maintenance, estimated taxes, husband and wife, Minn. Rules 8093.0200
Spouses
Estimated taxes, Minn. Rules 8093.0200
Returns, Minn. Rules 8038.0100
Splitting income, Minn. Rules 8038.0100
Stock, see STOCKS
Sundays, payment periods, withholding, Minn. Rules 8092.0500
Supplemental wage payments, withholding, Minn. Rules 8092.0700
Surviving spouse
Estimated taxes, Minn. Rules 8093.0200, 8093.0400
Returns, Minn. Rules 8038.0100
Tax liability, Minn. Rules 8160.0500
Tax preparers, practice before Revenue Department, Minn. Rules 8052.0300, 8052.0400
Taxable income, investment securities, enumerated, Minn. Rules 8002.0300
Taxpayers
Notice received, Minn. Rules 8160.0500
Records and record keeping, claims of nonresidency, Minn. Rules 8001.0300
Trusts
Overpayments, refunds, Minn. Rules 8050.0100
Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300
Subtractions from federal taxable income, Minn. Rules 8002.0300
Withholding, Minn. Rules 8092.0400
Unitary business taxes, Minn. Rules 8019.0100 to 8019.0500
Vacation pay, nonresidents, Minn. Rules 8002.0200
Violations and penalties, nonpayment, assessor licenses, suspension, revocation, or denial, Minn. Rules 1950.1090
Wage brackets, withholding, Minn. Rules 8092.0500
Wildlife checkoff, Minn. Rules 8043.0200
Withholding
Alternative methods, Minn. Rules 8092.0400
Commissioned salespersons, Minn. Rules 8092.1200
Definitions, Minn. Rules 8092.0100
Exemption certificates (form MW-6), reciprocity exclusion, Minn. Rules 8002.0200
Exemptions, Minn. Rules 8092.0700
Fiduciaries, wages paid on behalf of two or more employers, Minn. Rules 8092.0900
Liability for tax, Minn. Rules 8092.1100
Method of collection, Minn. Rules 8092.0400
Miscellaneous payroll periods, Minn. Rules 8092.0100
Multiple employers, Minn. Rules 8092.0900
Payroll period, Minn. Rules 8092.0100
Power of attorney, practice before Revenue Department, Minn. Rules 8052.0300
Several years, Minn. Rules 8092.0800
Supplemental wage payments, Minn. Rules 8092.0700
Tables, Minn. Rules 8092.0400, 8092.0500
Vacation pay, Minn. Rules 8092.0700
Wage brackets, Minn. Rules 8092.0500
Wages paid in other than money, Minn. Rules 8092.0400
Wages paid through agent, Minn. Rules 8092.0900