HEALTH CARE TAXES

Additional expense, transfer to third-party contracts, Minn. Statutes 2023 295.582

Administration, Minn. Statutes 2023 295.57

Appeals, Minn. Statutes 2023 295.57

Assessments, procedure for, Minn. Statutes 2023 270C.56

Collection, Minn. Statutes 2023 295.52, 295.57

Credits

Research, Minn. Statutes 2023 295.53

Taxes paid to other jurisdictions, Minn. Statutes 2023 295.54

Wholesale drug distributors, Minn. Statutes 2023 295.54

Data, patient billing or financial information, Minn. Statutes 2023 295.57

Definitions

Generally, Minn. Statutes 2023 295.50

Underpayment of taxes, Minn. Statutes 2023 295.55

Drugs and medicine, Minn. Statutes 2023 295.50

Emergency medical reasons, defined, Minn. Statutes 2023 295.50

Enforcement of law, Minn. Statutes 2023 295.582

Estimated taxes, Minn. Statutes 2023 295.55

Excluded health care providers, Minn. Statutes 2023 295.50

Exemptions and exclusions

Blood components, Minn. Statutes 2023 295.50

Generally, Minn. Statutes 2023 295.53

Volunteer ambulance services, Minn. Statutes 2023 295.52

Generally, Minn. Statutes 2023 295.50 to 295.59

Gross revenues, Minn. Statutes 2023 295.53

Health care provider tax, Minn. Statutes 2023 295.52

Hospital tax, Minn. Statutes 2023 295.52

Imposition of tax, Minn. Statutes 2023 295.52

Interest

Estimated taxes, underpayment, Minn. Statutes 2023 295.55

Generally, Minn. Statutes 2023 295.57

Lawsuits, tax liability, right of contribution, Minn. Statutes 2023 270C.56

Licensing boards, duties, Minn. Statutes 2023 214.16

MinnesotaCare provider tax, exemption, Minn. Statutes 2023 62A.041

Overpayments, interest, Minn. Statutes 2023 295.57

Payment, Minn. Statutes 2023 295.55, 295.57

Pharmacy benefit managers (PBMs), Minn. Statutes 2023 295.50

Rate reduction, Minn. Statutes 2023 295.52

Rates, Minn. Statutes 2023 295.52, 295.53

Refunds

Appropriations for, Minn. Statutes 2023 295.58

Interest, Minn. Statutes 2023 295.57

Pharmacies, Minn. Statutes 2023 295.54

Proportionate refunds, Minn. Statutes 2023 295.53

Research credit, Minn. Statutes 2023 295.53

Returns

Disclosure, medical assistance, federal reporting, Minn. Statutes 2023 270B.14

Generally, Minn. Statutes 2023 295.55

Research credits, application for, Minn. Statutes 2023 295.53

Revenues

Depositing, Minn. Statutes 2023 295.58

MinnesotaCare, use for, Minn. Statutes 2023 295.581

Severability of law, Minn. Statutes 2023 295.59

Surgical center tax, Minn. Statutes 2023 295.52

Tax liability

Accounts receivable, assignment, sale, or transfer, Minn. Statutes 2023 295.56

Claims for refunds, Minn. Statutes 2023 270C.56

Hearing aids sales or repair persons, Minn. Statutes 2023 295.52

Lawsuits, right of contribution, Minn. Statutes 2023 270C.56

Levels requiring, electronic payments, Minn. Statutes 2023 295.55

Personal liability, payment, penalties, and interest, Minn. Statutes 2023 270C.56

Prescription eyewear sales or repair persons, Minn. Statutes 2023 295.52

Use tax, legend drugs, Minn. Statutes 2023 295.52

Taxpayers, reports given, qualifying exemptions and exclusions, Minn. Statutes 2023 295.53

Third-party contracts, Minn. Statutes 2023 295.50, 295.582

Transacting business in Minnesota, Minn. Statutes 2023 295.51

Use tax, legend drugs, Minn. Statutes 2023 295.52

Wholesale drug distributor tax, Minn. Statutes 2023 295.52