OCCUPATION TAXES

Abatement, requests for, administrative review, Minn. Statutes 2004 289A.65

Additional taxes

Agglomerating facilities taxes, Minn. Statutes 2004 298.394

Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2004 298.405

Semitaconite taxes, Minn. Statutes 2004 298.36

Taconite and iron sulfides taxes, Minn. Statutes 2004 298.25

Additional to other taxes, Minn. Statutes 2004 298.01

Administrative review, Minn. Statutes 2004 289A.65

Alternative minimum tax, Minn. Statutes 2004 298.01

Amount

Liquor license fees, effect on, Minn. Statutes 2004 340A.408

Substantial understatement of amount due, Minn. Statutes 2004 289A.60

Application of law

Administration and compliance, Minn. Statutes 2004 289A.01

Administrative review, contested cases, exemption, Minn. Statutes 2004 289A.65

Agglomerating facilities taxes, Minn. Statutes 2004 298.395

Income and franchise taxes, Minn. Statutes 2004 298.01

Semitaconite taxes, Minn. Statutes 2004 298.38

Taconite and iron sulfides taxes, Minn. Statutes 2004 298.27

Assessments

Additional assessments, Minn. Statutes 2004 289A.60

Orders, administrative review, Minn. Statutes 2004 289A.65

Burden of proof, frivolous returns, Minn. Statutes 2004 289A.60

Collection

Failure to collect, criminal penalties, Minn. Statutes 2004 289A.63

Monetary penalties, Minn. Statutes 2004 289A.60

Constitutional provisions, Minn. Const. art 10 s 3,6

Credits, alternative minimum tax, Minn. Statutes 2004 298.01

Deductions, Minn. Statutes 2004 298.01

Definitions, Minn. Statutes 2004 298.001, 298.01

Evasion, Minn. Statutes 2004 289A.63

Extensions, returns, filing, Minn. Statutes 2004 289A.19

Gross income, Minn. Statutes 2004 298.01

Interest, substantial understatement of amount due, Minn. Statutes 2004 289A.60

Lawsuits, venue, Minn. Statutes 2004 289A.63

In lieu taxes

Agglomerating facilities taxes, Minn. Statutes 2004 298.394

Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2004 298.405

Semitaconite taxes, Minn. Statutes 2004 298.36

Net operating losses, carryover and carryback, Minn. Statutes 2004 298.402

Net proceeds taxes (mining), Minn. Statutes 2004 126C.48, 298.015 to 298.017

Payment

Date due, Minn. Const. art 10 s 3

Failure to pay, Minn. Statutes 2004 289A.60, 289A.63

Income and franchise taxes, nondeductible item, Minn. Statutes 2004 290.10

Mineral lands, Minn. Statutes 2004 88.51

Unconstitutional taxes, Minn. Statutes 2004 298.01

Who must pay, Minn. Statutes 2004 298.01

Penalties (monetary), Minn. Statutes 2004 289A.60

Qualified regular tax, Minn. Statutes 2004 298.01

Refunds, denial, administrative review, Minn. Statutes 2004 289A.65

Returns

Failure to file, Minn. Statutes 2004 289A.60, 289A.63

False or fraudulent returns, Minn. Statutes 2004 289A.63

Filing, extensions, Minn. Statutes 2004 289A.19

Frivolous returns, monetary penalties, Minn. Statutes 2004 289A.60

Revenues

Allocation, taconite tax relief area, Minn. Statutes 2004 126C.21

Apportionment, Minn. Const. art 10 s 3, Minn. Statutes 2004 298.17, 298.18

Depositing, Minn. Statutes 2004 298.17, 298.18

Education funding, Minn. Const. art 10 s 3

General fund, Minn. Const. art 10 s 3

Statutes of limitations, violations, generally, Minn. Statutes 2004 289A.63

Tax liability agreements, Minn. Statutes 2004 289A.65

Tax preferences, including in alternative minimum taxable income, Minn. Statutes 2004 298.01

Violations and penalties

Civil penalties, Minn. Statutes 2004 289A.60

Criminal penalties, Minn. Statutes 2004 289A.63

Statutes of limitations, Minn. Statutes 2004 289A.63