HEALTH CARE TAXES

Additional expense, transfer to third-party contracts, Minn. Statutes 2019 295.582

Administration, Minn. Statutes 2019 295.57

Appeals, Minn. Statutes 2019 295.57

Assessments, procedure for, Minn. Statutes 2019 270C.56

Collection, Minn. Statutes 2019 295.52, 295.57

Credits

Research, Minn. Statutes 2019 295.53

Taxes paid to other jurisdictions, Minn. Statutes 2019 295.54

Wholesale drug distributors, Minn. Statutes 2019 295.54

Data, patient billing or financial information, Minn. Statutes 2019 295.57

Definitions

Generally, Minn. Statutes 2019 295.50

Underpayment of taxes, Minn. Statutes 2019 295.55

Drugs and medicine, Minn. Statutes 2019 295.50

Emergency medical reasons, defined, Minn. Statutes 2019 295.50

Enforcement of law, Minn. Statutes 2019 295.582

Estimated taxes, Minn. Statutes 2019 295.55

Excluded health care providers, Minn. Statutes 2019 295.50

Exemptions and exclusions

Blood components, Minn. Statutes 2019 295.50

Generally, Minn. Statutes 2019 295.53

Volunteer ambulance services, Minn. Statutes 2019 295.52

Generally, Minn. Statutes 2019 295.50 to 295.59

Gross revenues, Minn. Statutes 2019 295.53

Health care provider tax, Minn. Statutes 2019 295.52

Hospital tax, Minn. Statutes 2019 295.52

Imposition of tax, Minn. Statutes 2019 295.52

Interest

Estimated taxes, underpayment, Minn. Statutes 2019 295.55

Generally, Minn. Statutes 2019 295.57

Lawsuits, tax liability, right of contribution, Minn. Statutes 2019 270C.56

Licensing boards, duties, Minn. Statutes 2019 214.16

MinnesotaCare provider tax, exemption, Minn. Statutes 2019 62A.041

Overpayments, interest, Minn. Statutes 2019 295.57

Payment, Minn. Statutes 2019 295.55, 295.57

Pharmacy benefit managers (PBMs), Minn. Statutes 2019 295.50

Rate reduction, Minn. Statutes 2019 295.52

Rates, Minn. Statutes 2019 295.52, 295.53

Refunds

Appropriations for, Minn. Statutes 2019 295.58

Interest, Minn. Statutes 2019 295.57

Pharmacies, Minn. Statutes 2019 295.54

Proportionate refunds, Minn. Statutes 2019 295.53

Research credit, Minn. Statutes 2019 295.53

Returns

Disclosure, medical assistance, federal reporting, Minn. Statutes 2019 270B.14

Generally, Minn. Statutes 2019 295.55

Research credits, application for, Minn. Statutes 2019 295.53

Revenues

Depositing, Minn. Statutes 2019 295.58

MinnesotaCare, use for, Minn. Statutes 2019 295.581

Severability of law, Minn. Statutes 2019 295.59

Surgical center tax, Minn. Statutes 2019 295.52

Tax liability

Accounts receivable, assignment, sale, or transfer, Minn. Statutes 2019 295.56

Claims for refunds, Minn. Statutes 2019 270C.56

Hearing aids sales or repair persons, Minn. Statutes 2019 295.52

Lawsuits, right of contribution, Minn. Statutes 2019 270C.56

Levels requiring, electronic payments, Minn. Statutes 2019 295.55

Personal liability, payment, penalties, and interest, Minn. Statutes 2019 270C.56

Prescription eyewear sales or repair persons, Minn. Statutes 2019 295.52

Use tax, legend drugs, Minn. Statutes 2019 295.52

Taxpayers, reports given, qualifying exemptions and exclusions, Minn. Statutes 2019 295.53

Third-party contracts, Minn. Statutes 2019 295.50, 295.582

Transacting business in Minnesota, Minn. Statutes 2019 295.51

Use tax, legend drugs, Minn. Statutes 2019 295.52

Wholesale drug distributor tax, Minn. Statutes 2019 295.52