See also INCOME AND FRANCHISE TAXES; LABOR AND EMPLOYMENT
Affidavits, nonresidents, residency, Minn. Statutes 2005 290.92
Amount
Generally, Minn. Statutes 2005 290.92
Royalties on ores, Minn. Statutes 2005 290.923
Substantial understatement of amount due, Minn. Statutes 2005 289A.60
Appeals, exemption status, Minn. Statutes 2005 290.92
Assessments
Procedure for, Minn. Statutes 2005 270C.56
Burden of proof, frivolous returns, Minn. Statutes 2005 289A.60
Collection
Failure to collect, criminal penalties, Minn. Statutes 2005 289A.63
Monetary penalties, Minn. Statutes 2005 289A.60
Computation, Minn. Statutes 2005 290.92
Construction contractors, nonresidents, Minn. Statutes 2005 290.9705
Contested cases, third-party bulk filers, Minn. Statutes 2005 290.92
Corporations, Minn. Statutes 2005 290.92
Credits, excess credits, refunds, Minn. Statutes 2005 289A.50
Debts owed to state, Revenue Department
Collection procedures, Minn. Statutes 2005 16D.08
Definitions, income and franchise taxes, Minn. Statutes 2005 290.92
Delinquent taxes
Employers, duties, Minn. Statutes 2005 270C.69
Notice, Minn. Statutes 2005 270C.725
Deposits
Electronic payments, Minn. Statutes 2005 289A.20
Royalties on ores, Minn. Statutes 2005 290.923
Disclosure, reciprocity, Minn. Statutes 2005 290.92
Employees, Minn. Statutes 2005 290.92
Employers
Delegation of duties, Minn. Statutes 2005 290.92, 290.923
Delinquent taxes, Minn. Statutes 2005 270C.69
Deposits, due dates, Minn. Statutes 2005 289A.20
Due dates, generally, Minn. Statutes 2005 289A.18
Entertainment entities, duties, Minn. Statutes 2005 290.9201
Extensions, Minn. Statutes 2005 289A.19
Generally, Minn. Statutes 2005 290.92
Overpayments, refunds, Minn. Statutes 2005 289A.50
Returns, filing, Minn. Statutes 2005 289A.09, 289A.18, 289A.19
Statements, providing to employees, Minn. Statutes 2005 289A.09
Violations, monetary penalties, Minn. Statutes 2005 289A.60
Entertainment taxes, Minn. Statutes 2005 290.92, 290.9201
Estates, Minn. Statutes 2005 290.92
Evasion, Minn. Statutes 2005 289A.63
Exceptions, Minn. Statutes 2005 290.92, 290.9201
Exemptions
Appeals, Minn. Statutes 2005 290.92
Certificates, Minn. Statutes 2005 290.92, 290.923
Entertainment taxes, nonresident entertainers, Minn. Statutes 2005 290.9201
Nonresidents, Minn. Statutes 2005 290.92
Number claimed, Minn. Statutes 2005 290.92
Royalties on ores, Minn. Statutes 2005 290.923
Verification, Minn. Statutes 2005 290.92
Extensions, Minn. Statutes 2005 289A.19, 289A.42
Failure to withhold, pay, or deposit, liability, Minn. Statutes 2005 270C.56, 270C.58, 289A.31
False information, employees supplying, Minn. Statutes 2005 289A.63
Federal annuities, withholding requested by taxpayer, Minn. Statutes 2005 289A.09
Federal taxes
Changes, notice to Revenue Department, Minn. Statutes 2005 289A.38
Extensions, Minn. Statutes 2005 289A.42
Finance Department, duties, Minn. Statutes 2005 16A.13
State employees, Minn. Statutes 2005 16A.13
Fiduciaries, Minn. Statutes 2005 290.92
Financial asset securitization investment trusts, Minn. Statutes 2005 290.9743
Fines, third-party bulk filers, Minn. Statutes 2005 290.92
Generally, Minn. Statutes 2005 290.92
Gratuities (tips), Minn. Statutes 2005 290.92
Individuals, Minn. Statutes 2005 290.92
Interest
Overpayment, Minn. Statutes 2005 289A.56
Payment, liability, Minn. Statutes 2005 270C.58, 289A.31
State contractors, Minn. Statutes 2005 270C.66
Substantial understatement of amount due, Minn. Statutes 2005 289A.60
Unpaid interest, successor liability of businesses, Minn. Statutes 2005 270C.57
Lawsuits, venue, Minn. Statutes 2005 289A.63
Liability
Failure to withhold, personal liability, Minn. Statutes 2005 270C.56, 270C.58
Third parties providing wages, Minn. Statutes 2005 270C.59
Third-party bulk filers, losses on investments, Minn. Statutes 2005 290.92
Violations, generally, Minn. Statutes 2005 270C.56
Local governments, contracts, Minn. Statutes 2005 270C.66
Lottery prizes, Minn. Statutes 2005 290.92
Nonresidents, exemption, Minn. Statutes 2005 290.92
Overpayment, Minn. Statutes 2005 289A.50, 289A.56
Pari-mutuel betting, Minn. Statutes 2005 290.92
Partnerships, Minn. Statutes 2005 290.92
Payment
Due dates, Minn. Statutes 2005 289A.20, 289A.56
Electronic funds transfers, third-party bulk filers, Minn. Statutes 2005 290.92
Electronic payments, Minn. Statutes 2005 289A.20, 289A.60
Failure to pay, Minn. Statutes 2005 289A.60, 289A.63
Nonresident contractors, cash surety or bond, Minn. Statutes 2005 290.9705
Overpayment, Minn. Statutes 2005 289A.50, 289A.56
Repeated failure to make timely payments, penalties, Minn. Statutes 2005 289A.60
State contractors, Minn. Statutes 2005 270C.66
Underpayment, adjustment, assessment, and collection, Minn. Statutes 2005 289A.20
Unpaid taxes, successor liability of businesses, Minn. Statutes 2005 270C.57
Payroll taxes, federal taxes, collection and custody, Minn. Statutes 2005 16A.13
Penalties (monetary)
Additional to criminal penalties, Minn. Statutes 2005 289A.60
Collection, Minn. Statutes 2005 289A.60
Entertainment taxes, Minn. Statutes 2005 290.9201
Generally, Minn. Statutes 2005 289A.60
Payment, liability, Minn. Statutes 2005 270C.58, 289A.31
State contractors, Minn. Statutes 2005 270C.66
Unpaid penalties, successor liability of businesses, Minn. Statutes 2005 270C.57
Priority of claims, Minn. Statutes 2005 290.92
Public defense, reimbursement for, Minn. Statutes 2005 611.20
Rates
Entertainment taxes, Minn. Statutes 2005 290.9201
Nonresident contractors, Minn. Statutes 2005 290.9705
Supplemental wages, Minn. Statutes 2005 290.92
Real estate mortgage investment conduits, Minn. Statutes 2005 290.9741
Reciprocity, Minn. Statutes 2005 290.92
Refunds
Excess amounts withheld, Minn. Statutes 2005 270C.69, 290.92
Form prepared by Revenue Department, Minn. Statutes 2005 289A.50
Overpayment, Minn. Statutes 2005 289A.50
Remuneration, when not wages, Minn. Statutes 2005 290.92
Returns
Amended returns, Minn. Statutes 2005 289A.38
Considered filing and payment of corporate tax, Minn. Statutes 2005 289A.60
Electronic filing, third-party bulk filers, Minn. Statutes 2005 290.92
Entertainment taxes, Minn. Statutes 2005 290.9201
Failure to file, Minn. Statutes 2005 289A.60, 289A.63
Failure to provide, monetary penalties, Minn. Statutes 2005 289A.60
False or fraudulent returns, Minn. Statutes 2005 289A.60, 289A.63
Filing requirements, Minn. Statutes 2005 289A.09, 289A.18, 289A.19
Frivolous returns, monetary penalties, Minn. Statutes 2005 289A.60
Repeated failure to file, monetary penalties, Minn. Statutes 2005 289A.60
Royalties on ores, Minn. Statutes 2005 290.923
Revenue Department
Debts owed to state, collection, Minn. Statutes 2005 16D.08
Royalties on ores, Minn. Statutes 2005 290.92, 290.923
S corporations, Minn. Statutes 2005 290.92
Schedules and tables
Generally, Minn. Statutes 2005 290.92
Royalties on ores, Minn. Statutes 2005 290.923
Service of process, noncompliance, notice, Minn. Statutes 2005 290.92
Specific taxes, see Withholding (taxes) under specific types of taxes
State contractors, Minn. Statutes 2005 270C.66
Statutes of limitations, violations, generally, Minn. Statutes 2005 289A.63
Sureties, construction contracts
Waiver of withholding, Minn. Statutes 2005 290.9705
Tax liability
Horse racing licensees, Minn. Statutes 2005 290.92
Royalties on ores, Minn. Statutes 2005 290.923
State Lottery, Minn. Statutes 2005 290.92
Third parties providing wages, Minn. Statutes 2005 270C.59, 290.92
Who is liable, Minn. Statutes 2005 270C.58, 289A.31
Tax liens
Partnerships, Minn. Statutes 2005 290.92
Revenue Department, duties, Minn. Statutes 2005 290.92
Successor businesses, duties, Minn. Statutes 2005 270C.57
Tax notices
Delinquent taxes, Minn. Statutes 2005 270C.69, 270C.725, 290.92
Exemption certificates, status, Minn. Statutes 2005 290.92
Social Security numbers, not provided or inaccurate, Minn. Statutes 2005 290.92
Tax liens, Minn. Statutes 2005 290.92
Taxes reported, omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2005 289A.38
Taxpayers
Notice received, delinquent taxes, Minn. Statutes 2005 270C.725
Sales to, delinquent taxes, Minn. Statutes 2005 270C.725
Social Security numbers, failure to provide, monetary penalties, Minn. Statutes 2005 289A.60
Third parties providing wages
Tax liability, Minn. Statutes 2005 270C.59
Third-party bulk filers
Audits and examinations, Minn. Statutes 2005 290.92, 349.168
Client lists, Minn. Statutes 2005 270B.02, 290.92
Deposits, electronic payments, Minn. Statutes 2005 289A.20
Gambling employee payrolls, Minn. Statutes 2005 349.168
Generally, Minn. Statutes 2005 290.92
Payments, electronic funds transfers, Minn. Statutes 2005 290.92, 349.168
Registration with Revenue Department, Minn. Statutes 2005 290.92, 349.168
Returns, electronic filing, Minn. Statutes 2005 289A.09, 290.92
Statements, electronic submission to Revenue Department, Minn. Statutes 2005 289A.09
Trusts, Minn. Statutes 2005 290.92
Unemployment benefits, Minn. Statutes 2005 268.059, 290.92
Unemployment insurance taxes
Taxes or in lieu payments, Minn. Statutes 2005 268.059
Violations and penalties
Civil penalties, see Penalties (monetary) under this topic
Criminal penalties, additional to civil penalties, Minn. Statutes 2005 289A.63
Failure to withhold, personal liability, Minn. Statutes 2005 270C.56, 270C.58
Noncompliance, Minn. Statutes 2005 290.92, 290.9201
Social Security numbers not furnished or inaccurate, Minn. Statutes 2005 290.92
Statutes of limitations, Minn. Statutes 2005 289A.63
Third-party bulk filers, suspension or revocation of registration, fines, Minn. Statutes 2005 290.92
Voluntary withholding agreements, Minn. Statutes 2005 290.92
Waivers, nonresident contractors, Minn. Statutes 2005 290.9705
Withholding account numbers
Applications, Minn. Statutes 2005 289A.60, 290.92
Assignment prohibited, Minn. Statutes 2005 290.92
Cancellation, withholding statements, effect on, Minn. Statutes 2005 289A.09
Royalties on ores, Minn. Statutes 2005 290.923
Withholding exemption certificates, Minn. Statutes 2005 290.92, 290.923
Withholding statements
Entertainment taxes, Minn. Statutes 2005 290.9201
Failure to provide, penalties, Minn. Statutes 2005 289A.60
False or fraudulent statements, penalties, Minn. Statutes 2005 289A.60
Generally, Minn. Statutes 2005 289A.09
Reconciliations, filing, Minn. Statutes 2005 289A.09, 289A.38
Royalties on ores, Minn. Statutes 2005 290.923