WITHHOLDING (TAXES)

See also INCOME AND FRANCHISE TAXES; LABOR AND EMPLOYMENT

Affidavits, nonresidents, residency, Minn. Statutes 2004 290.92

Amount

Irregular payroll periods, Minn. Statutes 2004 290.92

Miscellaneous payroll periods, Minn. Statutes 2004 290.92

Regular payroll periods, Minn. Statutes 2004 290.92

Royalties on ores, Minn. Statutes 2004 290.923

S corporations, Minn. Statutes 2004 290.92

Schedules and tables, Minn. Statutes 2004 290.92

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

Appeals, exemption status, Minn. Statutes 2004 290.92

Assessments, jeopardy assessments, Minn. Statutes 2004 290.92

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

Computation, Minn. Statutes 2004 290.92

Construction contractors, nonresidents, Minn. Statutes 2004 290.9705

Contested cases, third-party bulk filers, Minn. Statutes 2004 290.92

Corporations, Minn. Statutes 2004 290.92

Credits, excess credits, refunds, Minn. Statutes 2004 289A.50

Debts owed to state, Revenue Department

Collection procedures, Minn. Statutes 2004 16D.08

Definitions, income and franchise taxes, Minn. Statutes 2004 290.92

Delinquent taxes

Employers, duties, Minn. Statutes 2004 290.92

Notice, Minn. Statutes 2004 270.73

Deposits

Electronic payments, Minn. Statutes 2004 289A.20

Royalties on ores, Minn. Statutes 2004 290.923

Disclosure, reciprocity, Minn. Statutes 2004 290.92

Employees, Minn. Statutes 2004 290.92

Employers

Delegation of duties, Minn. Statutes 2004 290.92, 290.923

Deposits, due dates, Minn. Statutes 2004 289A.20

Due dates, generally, Minn. Statutes 2004 289A.18

Entertainment entities, duties, Minn. Statutes 2004 290.9201

Extensions, Minn. Statutes 2004 289A.19

Generally, Minn. Statutes 2004 290.92

Overpayments, refunds, Minn. Statutes 2004 289A.50

Returns, filing, Minn. Statutes 2004 289A.09, 289A.18, 289A.19

Statements, providing to employees, Minn. Statutes 2004 289A.09

Violations, monetary penalties, Minn. Statutes 2004 289A.60

Entertainment taxes, Minn. Statutes 2004 290.92, 290.9201

Estates, Minn. Statutes 2004 290.92

Evasion, Minn. Statutes 2004 289A.63

Exceptions, Minn. Statutes 2004 290.92, 290.9201

Exemptions

Appeals, Minn. Statutes 2004 290.92

Certificates, Minn. Statutes 2004 290.92, 290.923

Entertainment taxes, nonresident entertainers, Minn. Statutes 2004 290.9201

Nonresidents, Minn. Statutes 2004 290.92

Number claimed, Minn. Statutes 2004 290.92

Royalties on ores, Minn. Statutes 2004 290.923

Verification, Minn. Statutes 2004 290.92

Extensions, Minn. Statutes 2004 289A.19, 289A.42

Failure to withhold, pay, or deposit, liability, Minn. Statutes 2004 270.101, 289A.31

False information, employees supplying, Minn. Statutes 2004 289A.63

Federal annuities, withholding requested by taxpayer, Minn. Statutes 2004 289A.09

Federal taxes

Changes, notice to Revenue Department, Minn. Statutes 2004 289A.38

Extensions, Minn. Statutes 2004 289A.42

Finance Department, duties, Minn. Statutes 2004 16A.13

State employees, Minn. Statutes 2004 16A.13

Fiduciaries, Minn. Statutes 2004 290.92

Financial asset securitization investment trusts, Minn. Statutes 2004 290.9743

Fines, third-party bulk filers, Minn. Statutes 2004 290.92

Generally, Minn. Statutes 2004 290.92

Gratuities (tips), Minn. Statutes 2004 290.92

Individuals, Minn. Statutes 2004 290.92

Interest

Overpayment, Minn. Statutes 2004 289A.56

Payment, liability, Minn. Statutes 2004 289A.31

State contracts, Minn. Statutes 2004 290.97

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

Unpaid interest, successor liability of businesses, Minn. Statutes 2004 270.102

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

Liability

Failure to withhold, personal liability, Minn. Statutes 2004 270.101

Third-party bulk filers, losses on investments, Minn. Statutes 2004 290.92

Violations, generally, Minn. Statutes 2004 270.101

Lottery prizes, Minn. Statutes 2004 290.92

Nonresidents, exemption, Minn. Statutes 2004 290.92

Overpayment, Minn. Statutes 2004 289A.50, 289A.56

Pari-mutuel betting, Minn. Statutes 2004 290.92

Partnerships, Minn. Statutes 2004 290.92

Payment

Due dates, Minn. Statutes 2004 289A.20, 289A.56

Electronic funds transfers, third-party bulk filers, Minn. Statutes 2004 290.92

Electronic payments, Minn. Statutes 2004 289A.20, 289A.60

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

Nonresident contractors, cash surety or bond, Minn. Statutes 2004 290.9705

Overpayment, Minn. Statutes 2004 289A.50, 289A.56

Repeated failure to make timely payments, penalties, Minn. Statutes 2004 289A.60

State contracts, Minn. Statutes 2004 290.97

Underpayment, adjustment, assessment, and collection, Minn. Statutes 2004 289A.20

Unpaid taxes, successor liability of businesses, Minn. Statutes 2004 270.102

Payroll taxes, federal taxes, collection and custody, Minn. Statutes 2004 16A.13

Penalties (monetary)

Additional to criminal penalties, Minn. Statutes 2004 289A.60

Collection, Minn. Statutes 2004 289A.60

Entertainment taxes, Minn. Statutes 2004 290.9201

Generally, Minn. Statutes 2004 289A.60

Payment, liability, Minn. Statutes 2004 289A.31

State contracts, Minn. Statutes 2004 290.97

Unpaid penalties, successor liability of businesses, Minn. Statutes 2004 270.102

Priority of claims, Minn. Statutes 2004 290.92

Public defense, reimbursement for, Minn. Statutes 2004 611.20

Rates

Entertainment taxes, Minn. Statutes 2004 290.9201

Nonresident contractors, Minn. Statutes 2004 290.9705

Supplemental wages, Minn. Statutes 2004 290.92

Real estate mortgage investment conduits, Minn. Statutes 2004 290.9741

Reciprocity, Minn. Statutes 2004 290.92

Refunds

Excess amounts withheld, Minn. Statutes 2004 290.92

Form prepared by Revenue Department, Minn. Statutes 2004 289A.50

Overpayment, Minn. Statutes 2004 289A.50

Remuneration, when not wages, Minn. Statutes 2004 290.92

Returns

Amended returns, Minn. Statutes 2004 289A.38

Considered filing and payment of corporate tax, Minn. Statutes 2004 289A.60

Electronic filing, third-party bulk filers, Minn. Statutes 2004 290.92

Entertainment taxes, Minn. Statutes 2004 290.9201

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

Failure to provide, monetary penalties, Minn. Statutes 2004 289A.60

False or fraudulent returns, Minn. Statutes 2004 289A.60, 289A.63

Filing requirements, Minn. Statutes 2004 289A.09, 289A.18, 289A.19

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

Repeated failure to file, monetary penalties, Minn. Statutes 2004 289A.60

Royalties on ores, Minn. Statutes 2004 290.923

Revenue Department

Debts owed to state, collection, Minn. Statutes 2004 16D.08

Royalties on ores, Minn. Statutes 2004 290.92, 290.923

Rulemaking about

Additional withholding, Minn. Statutes 2004 290.92

Exemption certificates, form, Minn. Statutes 2004 290.92

Generally, Minn. Statutes 2004 290.92

Miscellaneous payroll periods, withholding amounts, Minn. Statutes 2004 290.92

Nonresidents, Minn. Statutes 2004 290.92

Payments or deposits, due dates, Minn. Statutes 2004 289A.20

Remuneration not in cash, Minn. Statutes 2004 290.92

Royalties on ores, exemptions, Minn. Statutes 2004 290.923

Voluntary withholding agreements, Minn. Statutes 2004 290.92

S corporations, Minn. Statutes 2004 290.92

Schedules and tables

Generally, Minn. Statutes 2004 290.92

Royalties on ores, Minn. Statutes 2004 290.923

Service of process, noncompliance, notice, Minn. Statutes 2004 290.92

Specific taxes, see Withholding (taxes) under specific types of taxes

State contracts, Minn. Statutes 2004 290.97

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

Sureties, construction contracts, waiver of withholding, Minn. Statutes 2004 290.9705

Tax liability

Horse racing licensees, Minn. Statutes 2004 290.92

Royalties on ores, Minn. Statutes 2004 290.923

State Lottery, Minn. Statutes 2004 290.92

Third parties providing wages, Minn. Statutes 2004 290.92

Who is liable, Minn. Statutes 2004 289A.31

Tax liens

Partnerships, Minn. Statutes 2004 290.92

Revenue Department, duties, Minn. Statutes 2004 290.92

Successor businesses, duties, Minn. Statutes 2004 270.102

Tax notices

Delinquent taxes, Minn. Statutes 2004 270.73, 290.92

Exemption certificates, status, Minn. Statutes 2004 290.92

Social Security numbers, not provided or inaccurate, Minn. Statutes 2004 290.92

Tax liens, Minn. Statutes 2004 290.92

Taxes reported, omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2004 289A.38

Taxpayers

Notice received, delinquent taxes, Minn. Statutes 2004 270.73

Sales to, delinquent taxes, Minn. Statutes 2004 270.73

Social Security numbers, failure to provide, monetary penalties, Minn. Statutes 2004 289A.60

Third parties providing wages

Tax liability, Minn. Statutes 2004 290.92

Third-party bulk filers

Appeals, Minn. Statutes 2004 290.92

Audits and examinations, Minn. Statutes 2004 290.92, 349.168

Client lists, Minn. Statutes 2004 270B.02, 290.92

Clients, Minn. Statutes 2004 290.92

Commingling of funds, Minn. Statutes 2004 290.92

Contested cases, Minn. Statutes 2004 290.92

Defined, Minn. Statutes 2004 290.92

Deposits, electronic payments, Minn. Statutes 2004 289A.20

Fines, Minn. Statutes 2004 290.92

Gambling employee payrolls, Minn. Statutes 2004 349.168

Investment of funds, Minn. Statutes 2004 290.92

Losses on investments, liability, Minn. Statutes 2004 290.92

Payments, electronic funds transfers, Minn. Statutes 2004 290.92, 349.168

Registration with Revenue Department, Minn. Statutes 2004 290.92, 349.168

Returns, electronic filing, Minn. Statutes 2004 290.92

Statements, electronic submission to Revenue Department, Minn. Statutes 2004 289A.09

Tax notices, copies to clients, Minn. Statutes 2004 290.92

Trusts, Minn. Statutes 2004 290.92

Unemployment benefits, Minn. Statutes 2004 268.059, 290.92

Unemployment insurance taxes

Taxes or in lieu payments, Minn. Statutes 2004 268.059

Violations and penalties

Civil penalties, see Penalties (monetary) under this topic

Criminal penalties, additional to civil penalties, Minn. Statutes 2004 289A.63

Failure to withhold, personal liability, Minn. Statutes 2004 270.101

Noncompliance, Minn. Statutes 2004 290.92, 290.9201

Personal liability, generally, Minn. Statutes 2004 270.101

Social Security numbers not furnished or inaccurate, Minn. Statutes 2004 290.92

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

Third-party bulk filers, suspension or revocation of registration, fines, Minn. Statutes 2004 290.92

Voluntary withholding agreements, Minn. Statutes 2004 290.92

Wages, Minn. Statutes 2004 290.92

Waivers, nonresident contractors, Minn. Statutes 2004 290.9705

Withholding account numbers

Applications, Minn. Statutes 2004 289A.60, 290.92

Assignment prohibited, Minn. Statutes 2004 290.92

Cancellation, withholding statements, effect on, Minn. Statutes 2004 289A.09

Royalties on ores, Minn. Statutes 2004 290.923

Withholding exemption certificates

Application of law, Minn. Statutes 2004 290.92

Effect, Minn. Statutes 2004 290.92

Employers, duties, Minn. Statutes 2004 290.92

Form, Minn. Statutes 2004 290.92, 290.923

Royalties on ores, Minn. Statutes 2004 290.923

Rulemaking, Minn. Statutes 2004 290.92

Withholding statements

Entertainment taxes, Minn. Statutes 2004 290.9201

Failure to provide, penalties, Minn. Statutes 2004 289A.60

False or fraudulent statements, penalties, Minn. Statutes 2004 289A.60

Generally, Minn. Statutes 2004 289A.09

Reconciliations, filing, Minn. Statutes 2004 289A.09, 289A.38

Royalties on ores, Minn. Statutes 2004 290.923