2021 Minnesota Statutes
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CHAPTER 289A. ADMINISTRATION AND COMPLIANCE
| Section | Headnote |
|---|---|
| GENERAL PROVISIONS | |
| 289A.01 | APPLICATION OF CHAPTER. |
| 289A.02 | DEFINITIONS. |
| 289A.07 | [Repealed, 2005 c 151 art 1 s 117] |
| FILING, REPORTING, REGISTRATION REQUIREMENTS | |
| 289A.08 | FILING REQUIREMENTS FOR INDIVIDUAL INCOME, FIDUCIARY INCOME, CORPORATE FRANCHISE, MINING COMPANY, AND ENTERTAINMENT TAXES. |
| 289A.09 | FILING REQUIREMENTS FOR TAXES WITHHELD FROM WAGES, FROM COMPENSATION OF ENTERTAINERS, AND FROM PAYMENTS TO OUT-OF-STATE CONTRACTORS; AND TAXES WITHHELD BY PARTNERSHIPS AND SMALL BUSINESS CORPORATIONS. |
| 289A.10 | FILING REQUIREMENTS FOR ESTATE TAX RETURNS. |
| 289A.11 | FILING REQUIREMENTS FOR SALES AND USE TAX RETURNS. |
| 289A.12 | FILING REQUIREMENTS FOR INFORMATION RETURNS AND REPORTS. |
| 289A.121 | TAX SHELTERS; SPECIAL RULES. |
| 289A.13 | [Repealed, 2005 c 151 art 1 s 117] |
| 289A.14 | USE OF AUTOMATED SALES SUPPRESSION DEVICES; DEFINITIONS. |
| DUE DATES AND FILING EXTENSIONS | |
| 289A.18 | DUE DATES FOR FILING OF RETURNS. |
| 289A.19 | EXTENSIONS FOR FILING RETURNS. |
| 289A.20 | DUE DATES FOR MAKING PAYMENTS OF TAX. |
| PAYMENT OF ESTIMATED TAX | |
| 289A.25 | PAYMENT OF ESTIMATED TAX BY INDIVIDUALS, TRUSTS, S CORPORATIONS, OR PARTNERSHIPS. |
| 289A.26 | PAYMENT OF ESTIMATED TAX BY CORPORATIONS. |
| PAYMENT EXTENSIONS AND LIABILITY | |
| 289A.30 | EXTENSIONS FOR PAYING TAX. |
| 289A.31 | LIABILITY FOR PAYMENT OF TAX. |
| ASSESSMENTS, EXAMINATIONS, AND STATUTES OF LIMITATIONS |
|
| 289A.35 | ASSESSMENTS ON RETURNS. |
| 289A.36 | [Repealed, 2005 c 151 art 1 s 117] |
| 289A.37 | ASSESSMENTS; ERRONEOUS REFUNDS; JOINT INCOME TAX RETURNS. |
| 289A.38 | LIMITATIONS ON TIME FOR ASSESSMENT OF TAX. |
| 289A.381 | DEFINITIONS; PARTNERSHIPS; FEDERAL ADJUSTMENTS. |
| 289A.382 | REPORTING AND PAYMENT REQUIREMENTS. |
| 289A.39 | LIMITATIONS; ARMED SERVICES. |
| 289A.40 | LIMITATIONS ON CLAIMS FOR REFUND. |
| 289A.41 | BANKRUPTCY; SUSPENSION OF TIME. |
| 289A.42 | CONSENT TO EXTEND STATUTE. |
| 289A.43 | [Repealed, 2005 c 151 art 1 s 117] |
| REFUNDS | |
| 289A.50 | CLAIMS FOR REFUNDS. |
| INTEREST | |
| 289A.55 | INTEREST PAYABLE TO COMMISSIONER. |
| 289A.56 | INTEREST ON OVERPAYMENTS. |
| CIVIL PENALTIES | |
| 289A.60 | CIVIL PENALTIES. |
| CRIMINAL PENALTIES | |
| 289A.63 | CRIMINAL PENALTIES. |
| 289A.65 | [Repealed, 2005 c 151 art 1 s 117] |
Official Publication of the State of Minnesota
Revisor of Statutes