See also INCOME AND FRANCHISE TAXES; LABOR AND EMPLOYMENT
Affidavits, nonresidents, residency, Minn. Statutes 2013 290.92
Amount
Generally, Minn. Statutes 2013 290.92
Royalties on ores, Minn. Statutes 2013 290.923
Substantial understatement of amount due, Minn. Statutes 2013 289A.60
Appeals, exemption status, Minn. Statutes 2013 290.92
Assessments, procedure for, Minn. Statutes 2013 270C.56
Burden of proof, frivolous returns, Minn. Statutes 2013 289A.60
Collection
Failure to collect, criminal penalties, Minn. Statutes 2013 289A.63
Monetary penalties, Minn. Statutes 2013 289A.60
Computation, Minn. Statutes 2013 290.92
Construction contractors, nonresidents, Minn. Statutes 2013 290.9705
Contested cases, third-party bulk filers, Minn. Statutes 2013 290.92
Corporations, Minn. Statutes 2013 290.92
Credits, excess credits, refunds, Minn. Statutes 2013 289A.50
Debts owed to state, Revenue Department, collection procedures, Minn. Statutes 2013 16D.08
Delinquent taxes
Employers, duties, Minn. Statutes 2013 270C.69
Notice, Minn. Statutes 2013 270C.725
Deposits
Electronic payments, Minn. Statutes 2013 289A.20
Royalties on ores, Minn. Statutes 2013 290.923
Disclosure, reciprocity, Minn. Statutes 2013 290.92
Employees, Minn. Statutes 2013 290.92
Employers
Delegation of duties, Minn. Statutes 2013 290.92, 290.923
Delinquent taxes, Minn. Statutes 2013 270C.69
Deposits, due dates, Minn. Statutes 2013 289A.20
Due dates, generally, Minn. Statutes 2013 289A.18
Entertainment entities, duties, Minn. Statutes 2013 290.9201
Extensions, Minn. Statutes 2013 289A.19
Generally, Minn. Statutes 2013 290.92
Overpayments, refunds, Minn. Statutes 2013 289A.50
Returns, filing, Minn. Statutes 2013 289A.09, 289A.18, 289A.19
Statements, providing to employees, Minn. Statutes 2013 289A.09
Violations, monetary penalties, Minn. Statutes 2013 289A.60
Entertainment taxes, Minn. Statutes 2013 290.92, 290.9201
Estates, Minn. Statutes 2013 290.92
Evasion, Minn. Statutes 2013 289A.63
Exceptions, Minn. Statutes 2013 290.92, 290.9201
Exemptions
Certificates, Minn. Statutes 2013 290.92, 290.923
Entertainment taxes, nonresidents, Minn. Statutes 2013 290.9201
Generally, Minn. Statutes 2013 290.92
Royalties on ores, Minn. Statutes 2013 290.923
Extensions, Minn. Statutes 2013 289A.19, 289A.42
Failure to withhold, pay, or deposit, liability, Minn. Statutes 2013 270C.56, 270C.58, 289A.31
False information, employees supplying, Minn. Statutes 2013 289A.63
Federal annuities, withholding requested by taxpayer, Minn. Statutes 2013 289A.09
Federal taxes
Changes, notice to Revenue Department, Minn. Statutes 2013 289A.38
Extensions, Minn. Statutes 2013 289A.42
Management and Budget Department, duties, Minn. Statutes 2013 16A.13
State employees, Minn. Statutes 2013 16A.13
Financial asset securitization investment trusts, Minn. Statutes 2013 290.9743
Generally, Minn. Statutes 2013 290.92
Interest
Overpayment, Minn. Statutes 2013 289A.56
Payment, liability, Minn. Statutes 2013 270C.58, 289A.31
State contractors, Minn. Statutes 2013 270C.66
Substantial understatement of amount due, Minn. Statutes 2013 289A.60
Unpaid interest, successor liability of businesses, Minn. Statutes 2013 270C.57
Lawsuits, venue, Minn. Statutes 2013 289A.63
Liability
Failure to withhold, personal liability, Minn. Statutes 2013 270C.56, 270C.58
Taxes, claims for refunds, Minn. Statutes 2013 270C.56
Third parties providing wages, Minn. Statutes 2013 270C.59
Third-party bulk filers, losses on investments, Minn. Statutes 2013 290.92
Violations, generally, Minn. Statutes 2013 270C.56
Local governments, contracts, Minn. Statutes 2013 270C.66
Overpayment, Minn. Statutes 2013 289A.50, 289A.56
Pari-mutuel betting, Minn. Statutes 2013 290.92
Payment
Due dates, Minn. Statutes 2013 289A.20, 289A.56
Electronic funds transfers, third-party bulk filers, Minn. Statutes 2013 290.92
Electronic payments, Minn. Statutes 2013 289A.20, 289A.60
Failure to pay, Minn. Statutes 2013 289A.60, 289A.63
Nonresident contractors, cash surety or bond, Minn. Statutes 2013 290.9705
Overpayment, Minn. Statutes 2013 289A.50, 289A.56
Repeated failure to make timely payments, penalties, Minn. Statutes 2013 289A.60
State contractors, Minn. Statutes 2013 270C.66
Underpayment, adjustment, assessment, and collection, Minn. Statutes 2013 289A.20
Unpaid taxes, successor liability of businesses, Minn. Statutes 2013 270C.57
Payroll taxes, federal taxes, collection and custody, Minn. Statutes 2013 16A.13
Penalties (monetary)
Entertainment taxes, Minn. Statutes 2013 290.9201
Generally, Minn. Statutes 2013 289A.60
Payment, liability, Minn. Statutes 2013 270C.58, 289A.31
State contractors, Minn. Statutes 2013 270C.66
Unpaid penalties, successor liability of businesses, Minn. Statutes 2013 270C.57
Priority of claims, Minn. Statutes 2013 290.92
Public defense, reimbursement for, Minn. Statutes 2013 611.20
Rates
Entertainment taxes, Minn. Statutes 2013 290.9201
Nonresident contractors, Minn. Statutes 2013 290.9705
Supplemental wages, Minn. Statutes 2013 290.92
Real estate mortgage investment conduits, Minn. Statutes 2013 290.9741
Refunds
Excess amounts withheld, Minn. Statutes 2013 270C.69, 290.92
Form prepared by Revenue Department, Minn. Statutes 2013 289A.50
Overpayment, Minn. Statutes 2013 289A.50
Remuneration, when not wages, Minn. Statutes 2013 290.92
Returns
Amended returns, Minn. Statutes 2013 289A.38
Electronic filing, third-party bulk filers, Minn. Statutes 2013 290.92
Entertainment taxes, Minn. Statutes 2013 290.9201
Failure to file, Minn. Statutes 2013 289A.60, 289A.63
False or fraudulent returns, Minn. Statutes 2013 289A.60, 289A.63
Filing requirements, Minn. Statutes 2013 289A.09, 289A.18, 289A.19
Generally, Minn. Statutes 2013 289A.60
Royalties on ores, Minn. Statutes 2013 290.923
Revenue Department, debts owed to state, collection, Minn. Statutes 2013 16D.08
Royalties on ores, Minn. Statutes 2013 290.92, 290.923
S corporations, Minn. Statutes 2013 290.92
Schedules and tables
Generally, Minn. Statutes 2013 290.92
Royalties on ores, Minn. Statutes 2013 290.923
Service of process, noncompliance, notice, Minn. Statutes 2013 290.92
Sick pay benefits, third-party payers, reports, Minn. Statutes 2013 289A.12
Specific taxes, see Withholding (taxes) under specific types of taxes
State contractors, Minn. Statutes 2013 270C.66
Statutes of limitations, violations, generally, Minn. Statutes 2013 289A.63
Sureties, construction contracts, waiver of withholding, Minn. Statutes 2013 290.9705
Tax liability
Horse racing licensees, Minn. Statutes 2013 290.92
Royalties on ores, Minn. Statutes 2013 290.923
State Lottery, Minn. Statutes 2013 290.92
Third parties providing wages, Minn. Statutes 2013 270C.59, 290.92
Who is liable, Minn. Statutes 2013 270C.58, 289A.31
Tax liens
Partnerships, Minn. Statutes 2013 290.92
Revenue Department, duties, Minn. Statutes 2013 290.92
Successor businesses, duties, Minn. Statutes 2013 270C.57
Tax notices
Delinquent taxes, Minn. Statutes 2013 270C.69, 270C.725, 290.92
Generally, Minn. Statutes 2013 290.92
Taxes reported, omissions exceeding 25 percent, additional taxes, assessment, Minn. Statutes 2013 289A.38
Taxpayers
Delinquent taxes, Minn. Statutes 2013 270C.725
Social Security numbers, failure to provide, monetary penalties, Minn. Statutes 2013 289A.60
Third parties providing wages, tax liability, Minn. Statutes 2013 270C.59
Third-party bulk filers
Audits and examinations, Minn. Statutes 2013 290.92, 349.168
Client lists, Minn. Statutes 2013 270B.02, 290.92
Deposits, electronic payments, Minn. Statutes 2013 289A.20
Gambling employee payrolls, Minn. Statutes 2013 349.168
Generally, Minn. Statutes 2013 290.92
Payments, electronic funds transfers, Minn. Statutes 2013 290.92, 349.168
Registration with Revenue Department, Minn. Statutes 2013 290.92, 349.168
Returns, electronic filing, Minn. Statutes 2013 289A.09, 290.92
Sick pay benefits, third-party payers, Minn. Statutes 2013 289A.12
Statements, electronic submission to Revenue Department, Minn. Statutes 2013 289A.09
Trusts, Minn. Statutes 2013 290.92
Unemployment benefits, Minn. Statutes 2013 268.059, 290.92
Unemployment insurance taxes, taxes or in lieu payments, Minn. Statutes 2013 268.059
Violations and penalties
Criminal penalties, additional to civil penalties, Minn. Statutes 2013 289A.63
Failure to withhold, personal liability, Minn. Statutes 2013 270C.58
Noncompliance, Minn. Statutes 2013 270C.60, 290.9201
Social Security numbers not furnished or inaccurate, Minn. Statutes 2013 290.92
Statutes of limitations, Minn. Statutes 2013 289A.63
Third-party bulk filers, suspension or revocation of registration, fines, Minn. Statutes 2013 290.92
Voluntary withholding agreements, Minn. Statutes 2013 290.92
Waivers, nonresident contractors, Minn. Statutes 2013 290.9705
Withholding account numbers
Applications, Minn. Statutes 2013 289A.60, 290.92
Assignment prohibited, Minn. Statutes 2013 290.92
Cancellation, withholding statements, effect on, Minn. Statutes 2013 289A.09
Royalties on ores, Minn. Statutes 2013 290.923
Withholding exemption certificates, Minn. Statutes 2013 290.92, 290.923
Withholding statements
Entertainment taxes, Minn. Statutes 2013 290.9201
Failure to provide, penalties, Minn. Statutes 2013 289A.60
False or fraudulent statements, penalties, Minn. Statutes 2013 289A.60
Generally, Minn. Statutes 2013 289A.09
Reconciliations, filing, Minn. Statutes 2013 289A.09, 289A.38
Royalties on ores, Minn. Statutes 2013 290.923