Aircraft, airline companies, flight property taxes, reports, notice of net tax capacity, Minn. Laws 2017 1Sp c 1 art 15 s 8
Appeal and equalization boards, meetings, record, Minn. Laws 2019 1Sp c 6 art 18 s 14
Appropriations to, claims against the state, Minn. Laws 2018 c 131 s 2
Administration costs, Minn. Laws 2021 1Sp c 14 art 11 s 44
Business relief payments, COVID-19, Minn. Laws 2020 7Sp c 2 art 1 s 1
Cancellations, Minn. Laws 2021 1Sp c 10 art 1 s 8, 2021 1Sp c 12 art 1 s 38
Film production tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 3
Fire remediation grants, Minn. Laws 2021 1Sp c 14 art 11 s 46
Floodwood (city), street and infrastructure project, Minn. Laws 2021 1Sp c 14 art 7 s 6
Generally, Minn. Laws 2021 1Sp c 12 art 1 s 14
Homeless prevention aid, Minn. Laws 2021 1Sp c 14 art 7 s 3
Local government grants, Minn. Laws 2021 1Sp c 14 art 7 s 7
Minnesota housing tax credit contribution account, Minn. Laws 2021 1Sp c 14 art 1 s 13
Pass-through entity tax credit, Minn. Laws 2021 1Sp c 14 art 3 s 6
Supplemental city aid, Minn. Laws 2021 1Sp c 14 art 7 s 5
Taconite state aid, Minn. Laws 2021 1Sp c 14 art 11 s 22
Tax expenditure review, Minn. Laws 2021 1Sp c 14 art 11 s 43
Business relief payments, COVID-19, Minn. Laws 2020 7Sp c 2 art 1 s 1
Tribal nations COVID-19 grants, Minn. Laws 2020 c 71 art 1 s 10
Administration, Minn. Laws 2019 1Sp c 6 art 11 s 19
Generally, Minn. Laws 2019 1Sp c 10 art 1 s 14
Income and franchise tax refunds, Minn. Laws 2019 1Sp c 6 art 2 s 18
Police state aid, Minn. Laws 2019 1Sp c 6 art 20 s 4
Taxpayer assistance grants, Minn. Laws 2019 1Sp c 6 art 11 s 18
Assessors Board fees, Minn. Laws 2017 1Sp c 4 art 2 s 35
Generally, Minn. Laws 2017 1Sp c 1 art 11 s 21, 2017 1Sp c 4 art 1 s 14
Income tax reciprocity study, Minn. Laws 2017 1Sp c 1 art 1 s 43
Out-of-home placements, Indian children, aid, Minn. Laws 2017 1Sp c 1 art 4 s 14
Riparian protection aid, Minn. Laws 2017 1Sp c 1 art 4 s 25, 2017 1Sp c 7 s 11
Wadena County, grant, Minn. Laws 2017 1Sp c 1 art 4 s 32
Appropriations to, Minn. Laws 2016 c 189 art 13 s 4
Appropriations to, Minn. Laws 2015 c 77 art 1 s 14
Administrative funds, Minn. Laws 2014 c 308 art 8 s 6
Agricultural homestead credit, supplemental credit, Minn. Laws 2014 c 308 art 1 s 14
Aquatic invasive species prevention aid, Minn. Laws 2014 c 308 art 1 s 11, 2014 c 308 art 8 s 6
Prepaid wireless fees, Minn. Laws 2014 c 308 art 11 s 6
Taconite tax distribution, administration, Minn. Laws 2014 c 150 art 6 s 17
Volunteer retention stipend aid, Minn. Laws 2014 c 308 art 8 s 6
Agricultural Utilization Research Institute, Minn. Laws 2013 c 143 art 13 s 2
Destination medical center, Minn. Laws 2013 c 143 art 10 s 10
Generally, Minn. Laws 2013 c 142 art 1 s 14
Moose Lake, sewer costs, Minn. Laws 2013 c 143 art 4 s 49
Prepaid wireless, E911 fees, administration, Minn. Laws 2013 c 143 art 13 s 23
Technology lease-purchases, Minn. Laws 2013 c 142 art 5 s 1, 15
Tobacco tax collection system report, Minn. Laws 2013 c 143 art 5 s 27
Appropriations, supplemental targeting refund, 2012 taxes, Minn. Laws 2012 c 294 art 1 s 6
City aid, 2010 flood relief, Minn. Laws 2010 2Sp c 1 art 1 s 18
Claims against the state, Minn. Laws 2011 c 113 art 1 s 2
Income tax reciprocity benchmark study, Minn. Laws 2011 1Sp c 7 art 1 s 12
Local government aid, Minn. Laws 2011 1Sp c 7 art 6 s 18
Tax analytics and business intelligence tools, Minn. Laws 2011 1Sp c 10 art 1 s 14
Tax incidence report, Minn. Laws 2011 1Sp c 7 art 10 s 4
Aquatic invasive species prevention aid, certifying, Minn. Laws 2017 1Sp c 1 art 15 s 33, 34
Assessors, courses of study, Minn. Laws 2021 1Sp c 14 art 13 s 7
Assessors, courses of study, Minn. Laws 2019 1Sp c 6 art 18 s 6
Accreditation, Minn. Laws 2017 1Sp c 1 art 2 s 2
Courses of study, Minn. Laws 2017 1Sp c 1 art 20 s 5
Audits and examinations, partnerships, Minn. Laws 2021 1Sp c 14 art 2 s 9
Beginning farmer tax credits, duties, Minn. Laws 2017 1Sp c 1 art 1 s 1, 16, 17
Border city zones, duties regarding, Minn. Laws 2017 1Sp c 1 art 4 s 9
Cigarettes and tobacco products, out-of-state retailers, registration and reports, Minn. Laws 2021 1Sp c 14 art 5 s 3
Cigarettes and tobacco products, out-of-state retailers, registration and reports, Minn. Laws 2017 1Sp c 1 art 16 s 40
City aid, 2010 flood relief, Minn. Laws 2010 2Sp c 1 art 1 s 18
Contractors, access to federal tax information, background checks, fingerprints, Minn. Laws 2021 1Sp c 14 art 11 s 24
Cost of living adjustment, determination, Minn. Laws 2021 1Sp c 14 art 16 s 1
Cost of living adjustment, determination, Minn. Laws 2019 1Sp c 6 art 1 s 2
Debt collection management, Minn. Laws 2021 1Sp c 12 art 1 s 14
Debts to state, collection, treasury Department (U.S), state agreements with, Minn. Laws 2011 1Sp c 10 art 3 s 30, 33, 34
Definitions, cost of living adjustment, Minn. Laws 2019 1Sp c 6 art 1 s 2
Definitions, partnerships, Minn. Laws 2021 1Sp c 14 art 2 s 8
Employees, access to federal tax information, background checks, fingerprints, Minn. Laws 2021 1Sp c 14 art 11 s 24
Employees, seasonal, retirement service credit purchases, Minn. Laws 2015 c 68 art 11 s 6
Federal adjustments reports, Minn. Laws 2021 1Sp c 14 art 2 s 8, 9
Filing with, forms, Minn. Laws 2011 c 112 art 10 s 2
Fire protection and emergency medical services districts, taxes, duties regarding, Minn. Laws 2021 1Sp c 14 art 6 s 1
Funds and accounts, service and recovery special revenue fund, transfer, Minn. Laws 2012 c 294 art 3 s 1
Income and franchise taxes, alternative minimum tax exemption, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 160
Income and franchise taxes, Social Security benefits, Minn. Laws 2019 1Sp c 6 art 2 s 12
Reciprocity agreements, Minn. Laws 2017 1Sp c 1 art 1 s 28, 43
Social Security benefits, subtractions from federal taxable income, adjustments, Minn. Laws 2017 1Sp c 1 art 1 s 10
Independent contractors, background checks, Minn. Laws 2021 1Sp c 14 art 11 s 13
Job opportunity building zones, see JOB OPPORTUNITY BUILDING ZONES (JOBZ)
Local government aid, calculation and payment, Minn. Laws 2017 1Sp c 1 art 4 s 24
Local governments, taxes, collection, Minn. Laws 2021 1Sp c 14 art 14 s 4
Minerals taxes, iron ore bearing materials (other than taconite) taxes, Minn. Laws 2021 1Sp c 14 art 11 s 23
Minnesota college savings plan, Minn. Laws 2017 1Sp c 1 art 1 s 7
Payments to, electronic payments, Minn. Laws 2013 c 142 art 5 s 3-9, 12, 13
Personal property taxes, utilities, Minn. Laws 2017 1Sp c 1 art 15 s 24
Petroleum products, licenses, revocations, suspensions, Minn. Laws 2021 1Sp c 14 art 15 s 1
Bulk purchasers, licenses, Minn. Laws 2019 1Sp c 6 art 11 s 5
Distributors, licenses, Minn. Laws 2019 1Sp c 6 art 11 s 3
Licenses, suspensions, Minn. Laws 2019 1Sp c 6 art 11 s 6
Special fuel dealers, licenses, Minn. Laws 2019 1Sp c 6 art 11 s 4
Property tax refunds, Indian Tribes, refund of tax paid for exempt property, Minn. Laws 2021 1Sp c 14 art 6 s 2
Certificates of real estate value, Minn. Laws 2019 1Sp c 6 art 4 s 8
Duties and powers generally, Minn. Laws 2019 1Sp c 6 art 18 s 1
Property tax relief, taconite and iron ore areas, Minn. Laws 2019 1Sp c 6 art 18 s 10
State general tax, levy rate, Minn. Laws 2019 1Sp c 6 art 4 s 20
Certificates of real estate value, Minn. Laws 2017 1Sp c 1 art 16 s 19, 2017 1Sp c 1 art 20 s 4
Equalization of public utility structures, Minn. Laws 2017 1Sp c 1 art 15 s 24
Certifying, Minn. Laws 2017 1Sp c 1 art 4 s 3
Revisor's corrections, Minn. Laws 2017 c 40 art 1 s 93
State general tax, levy rate, Minn. Laws 2017 1Sp c 1 art 2 s 14, 16
Public utilities, property taxes, Minn. Laws 2017 1Sp c 1 art 15 s 24
Railroads, revisor's correction, Minn. Laws 2018 c 182 art 1 s 71
Railroads, Minn. Laws 2017 1Sp c 1 art 15 s 22, 23
Reports given, tribal nations COVID-19 grants, Minn. Laws 2020 c 71 art 1 s 10
Affordable housing programs, Minn. Laws 2021 1Sp c 14 art 6 s 19
Film production tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 3
Homeless prevention aid, Minn. Laws 2021 1Sp c 14 art 7 s 3
Tax expenditure budget, Minn. Laws 2021 1Sp c 14 art 11 s 14-16
Tax incidence reports, Minn. Laws 2021 1Sp c 14 art 11 s 17
Explore Minnesota Tourism tax report, repealed, Minn. Laws 2019 1Sp c 6 art 23 s 4
Net tax capacity, proceedings to change, Minn. Laws 2019 1Sp c 6 art 18 s 4
Utilities, personal property tax reports, Minn. Laws 2019 1Sp c 6 art 4 s 18
Income tax reciprocity, Minn. Laws 2017 1Sp c 1 art 1 s 43
Motor vehicle parts sales taxes estimation, Minn. Laws 2017 1Sp c 3 art 3 s 123
Rent constituting property taxes, Minn. Laws 2017 1Sp c 1 art 4 s 30
Small wineries, tax credits, Minn. Laws 2017 1Sp c 1 art 11 s 13
Electric energy producing systems, taxation, Minn. Laws 2014 c 308 art 2 s 19
Greater Minnesota internship program, Minn. Laws 2014 c 308 art 4 s 6
Volunteer retention stipend aid, Minn. Laws 2014 c 308 art 1 s 1
Assessments of production property for biofuels, wine, beer, dairy, Minn. Laws 2013 c 143 art 4 s 46
Aviation taxes, Minn. Laws 2013 c 143 art 5 s 24
Cigarette and tobacco products taxes collection system, Minn. Laws 2013 c 143 art 5 s 27, 2013 c 144 s 19
Class 4d property, tier structure, Minn. Laws 2013 c 143 art 4 s 45
Homeowner property tax refund claims, Minn. Laws 2013 c 143 art 1 s 5
Iron Range fiscal disparities program, Minn. Laws 2013 c 143 art 11 s 9
Tax incidence report, federal tax elements, Minn. Laws 2013 c 3 s 2
Tobacco tax collection system, Minn. Laws 2013 c 143 art 5 s 27
Agricultural property tax programs, land values, Minn. Laws 2011 c 13 s 7
Estate taxes, Minn. Laws 2011 1Sp c 7 art 1 s 10
Levied and redeemed property refund account, Minn. Laws 2011 c 112 art 5 s 6
Tax analytics and business intelligence tools, Minn. Laws 2011 1Sp c 10 art 1 s 39
Tax incidence report, Minn. Laws 2011 1Sp c 7 art 10 s 1, 4
Tobacco bonds, Minn. Laws 2011 1Sp c 7 art 11 s 3
Rulemaking authority, sales taxes, florists and aircraft, repeals, Minn. Laws 2014 c 308 art 11 s 8
Rulemaking authority, withholding (taxes), revisor's correction, Minn. Laws 2018 c 182 art 1 s 77
Agents, tax collection and refunds, Minn. Laws 2017 1Sp c 1 art 21 s 7
Revenues, depositing, Minn. Laws 2017 1Sp c 1 art 3 s 37, 2017 1Sp c 3 art 3 s 110
Service of process by, generally, service by mail, records, Minn. Laws 2017 1Sp c 1 art 16 s 10
Small cities assistance account, administration, Minn. Laws 2021 1Sp c 5 art 4 s 25
Small cities assistance account, administration, Minn. Laws 2019 1Sp c 6 art 17 s 1
State aid to local governments
Calculation and payment, Minn. Laws 2021 1Sp c 14 art 7 s 1
Homeless prevention aid, Minn. Laws 2021 1Sp c 14 art 7 s 3
State aid to local governments
Minnesota aid to police premium report, filing, Minn. Laws 2019 1Sp c 6 art 21 s 1
Minnesota fire premium report, filing, Minn. Laws 2019 1Sp c 6 art 21 s 1
Apportionment, Minn. Laws 2019 1Sp c 6 art 20 s 3, 4
Qualifications, Minn. Laws 2019 1Sp c 6 art 20 s 2
State aid to local governments
Disparity reduction aid, Minn. Laws 2017 1Sp c 1 art 2 s 17
Lewis and Clark Regional Water System project, repealed, Minn. Laws 2017 1Sp c 1 art 4 s 33
Calculation and payment, Minn. Laws 2017 1Sp c 1 art 4 s 14
Unauthorized diversion programs, penalties, Minn. Laws 2017 1Sp c 1 art 4 s 18
Riparian protection aid, Minn. Laws 2017 c 93 art 2 s 146, 2017 1Sp c 1 art 4 s 24
Subpoenas, tax audits, notice exceptions for criminal investigations, Minn. Laws 2011 c 112 art 5 s 4
Tax analytics and business intelligence tools, Minn. Laws 2011 1Sp c 10 art 1 s 14, 39
Tax clearance certificates, hearings, Minn. Laws 2014 c 308 art 8 s 3, 4
Tax Expenditure Review Commission, duties, Minn. Laws 2021 1Sp c 14 art 11 s 4
Tax lists, abstracts, repealed, Minn. Laws 2019 1Sp c 6 art 18 s 19
Tax notices, assessments, Minn. Laws 2017 1Sp c 1 art 16 s 6
Tax notices, delinquent taxes, liquor posting, COVID-19, Minn. Laws 2020 c 74 art 1 s 20
Solar energy production tax, Minn. Laws 2021 1Sp c 14 art 13 s 5
Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Laws 2021 1Sp c 14 art 15 s 2
Cease and desist orders, enforcement, Minn. Laws 2017 1Sp c 1 art 22 s 18
Complaints about, data sharing, Minn. Laws 2017 1Sp c 1 art 22 s 5-7
Duties and powers, Minn. Laws 2017 1Sp c 1 art 22 s 10
Preparers subject to penalties, publication of names, Minn. Laws 2017 1Sp c 1 art 22 s 11-14
Taxes, see TAXES
Taxpayer assistance, Minn. Laws 2021 1Sp c 12 art 1 s 14, 2021 1Sp c 12 art 2 s 18
Utilities, personal property taxes, revisor's correction, Minn. Laws 2018 c 182 art 1 s 71
Utilities, personal property taxes, Minn. Laws 2017 1Sp c 1 art 15 s 22, 23
Utility and pipeline valuation process, review, Minn. Laws 2021 1Sp c 14 art 6 s 20