REVENUE DEPARTMENT

Agricultural homestead property, first tier valuation limit, Minn. Laws 2023 c 64 art 3 s 6

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

Appropriations to

Administration, Minn. Laws 2023 c 64 art 15 s 35

Cannabis-related costs, Minn. Laws 2023 c 63 art 9 s 16

Child tax credit, refunds, Minn. Laws 2023 c 64 art 1 s 34

Class 4D(1) transition aid, Minn. Laws 2023 c 64 art 4 s 32

Dependent care credit, refunds, Minn. Laws 2023 c 64 art 1 s 35

Easy enrollment program, administrative costs, Minn. Laws 2023 c 70 art 20 s 11

Electric-assisted bicycle rebate program, Minn. Laws 2023 c 68 art 4 s 78

Electric generation transition aid, Minn. Laws 2023 c 64 art 4 s 21

Free tax filing report, Minn. Laws 2023 c 64 art 15 s 23

Generally, Minn. Laws 2023 c 62 art 1 s 14

Homeless prevention aid, Minn. Laws 2023 c 64 art 4 s 22

Homestead credit, Minn. Laws 2023 c 64 art 4 s 30

Housing assistance fund, Minn. Laws 2023 c 37 art 5 s 4

Local performance measurement program participants, Minn. Laws 2023 c 62 art 1 s 49

Mahnomen property tax reimbursement aid, Minn. Laws 2023 c 63 art 2 s 28, 2023 c 64 art 4 s 23

Northfield (city) grant, Minn. Laws 2023 c 64 art 15 s 31

Onetime refundable credit, Minn. Laws 2023 c 64 art 1 s 49

Public safety aid, Minn. Laws 2023 c 64 art 4 s 27

Renters credit, Minn. Laws 2023 c 64 art 4 s 30, 2023 c 64 art 7 s 9

Sales tax refunds, building materials and supplies, Minn. Laws 2023 c 64 art 5 s 12-32, 2023 c 72 art 3 s 33

Soil and water conservation district aid, Minn. Laws 2023 c 64 art 4 s 20

Spring Grove (city) grant, Minn. Laws 2023 c 64 art 15 s 32

State aid penalty forgiveness, Minn. Laws 2023 c 64 art 4 s 28

Statewide local housing aid program, Minn. Laws 2023 c 64 art 4 s 24

Sustainable aviation fuel tax credits, income and franchise taxes, Minn. Laws 2023 c 68 art 3 s 21

Tax credit outreach, Minn. Laws 2023 c 64 art 7 s 30

Tax filing modernization account, Minn. Laws 2023 c 64 art 15 s 24

Taxpayer receipt, Minn. Laws 2023 c 64 art 15 s 27

Tribal Nation aid program, Minn. Laws 2023 c 64 art 4 s 25

Appropriations to

Frontline worker payments, Minn. Laws 2022 c 50 art 2 s 2

Out-of-home placements, Indian children, aid, Minn. Laws 2022 c 98 art 8 s 33, 34

Preliminary licensing applications, Minn. Laws 2022 c 93 art 1 s 5

Sales and use tax refunds, revisor's correction, Minn. Laws 2022 c 55 art 1 s 141

Appropriations to

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

Appropriations to

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

Appropriations to

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

Appropriations to

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

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

Assessors

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

Cannabis and cannabinoid product sales, tax revenue sharing, Indian Tribes, Minn. Laws 2023 c 63 art 2 s 2

Cannabis taxes, tax delinquencies, notice to Cannabis Management Office, Minn. Laws 2023 c 63 art 2 s 3

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

Commissioner, compensation and salaries

Governor's recommendation, deleted, Minn. Laws 2023 c 62 art 2 s 37

Salary range, Minn. Laws 2023 c 62 art 2 s 37, 38

Contractors, access to federal tax information, background checks, fingerprints, Minn. Laws 2021 1Sp c 14 art 11 s 24

Contracts and agreements, onetime refundable tax credit, Minn. Laws 2023 c 64 art 1 s 49

Contracts, frontline worker payments, Minn. Laws 2022 c 50 art 2 s 2

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

Data, frontline worker payments, Minn. Laws 2022 c 50 art 2 s 2

Data see Revenue Department under GOVERNMENT DATA

Debt collection management, Minn. Laws 2023 c 62 art 1 s 14

Debt collection management, Minn. Laws 2021 1Sp c 12 art 1 s 14

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

Federal adjustments reports, Minn. Laws 2021 1Sp c 14 art 2 s 8, 9

Fire protection and emergency medical services districts, taxes, duties regarding, Minn. Laws 2021 1Sp c 14 art 6 s 1

Frontline worker payments, Minn. Laws 2022 c 50 art 2 s 2

Funds and accounts, service and recovery special revenue fund, Minn. Laws 2023 c 68 art 3 s 12

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

Income and franchise taxes

Child tax credit, refunds, advance payments, Minn. Laws 2023 c 64 art 1 s 34

Easy enrollment health insurance outreach program checkoff, Minn. Laws 2023 c 70 art 16 s 17

Renters credit, Minn. Laws 2023 c 64 art 7 s 9

Income and franchise taxes

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

Indians, state and tribal sales, use, and excise taxes, Minn. Laws 2023 c 64 art 15 s 5, 2023 c 64 art 19 s 1

Information exchanges, tax data, Minn. Laws 2023 c 70 art 16 s 16

Local government aid, calculation and payment, Minn. Laws 2017 1Sp c 1 art 4 s 24

Local government aid, local affordable housing aid, Minn. Laws 2023 c 37 art 5 s 3

Local governments, taxes, collection, Minn. Laws 2021 1Sp c 14 art 14 s 4

Metropolitan areas, local affordable housing aid, Minn. Laws 2023 c 37 art 5 s 3

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

MNsure, easy enrollment health insurance outreach program, duties, Minn. Laws 2023 c 70 art 16 s 7, 18

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

Petroleum products

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

Police and firefighter relief associations, financial compliance reports, Minn. Laws 2023 c 64 art 17 s 1

Property tax refunds, Indian Tribes, refund of tax paid for exempt property, Minn. Laws 2021 1Sp c 14 art 6 s 2

Property tax refunds, tax tables, Minn. Laws 2023 c 64 art 4 s 2

Property taxes

Agricultural Property Tax Law, deferment applications, Minn. Laws 2023 c 64 art 3 s 7

School district payments, certifying, Minn. Laws 2023 c 64 art 4 s 1

Property taxes

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

Property taxes

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

School district payments

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

Renters credit, duties, Minn. Laws 2023 c 64 art 7 s 9

Reports given, frontline worker payments, Minn. Laws 2022 c 50 art 2 s 2

Reports given, tribal nations COVID-19 grants, Minn. Laws 2020 c 71 art 1 s 10

Reports given

Free tax filing, Minn. Laws 2023 c 64 art 15 s 23

Property tax reports, Minn. Laws 2023 c 64 art 18 s 7

State-owned lakeshore, Minn. Laws 2023 c 64 art 4 s 29

Tax incidence reports, Minn. Laws 2023 c 64 art 18 s 2

Reports given

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

Reports given

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

Reports given

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

Retail delivery fees, administrative expenses, service and recovery fund deposits, Minn. Laws 2023 c 68 art 3 s 12

Rulemaking authority, withholding (taxes), revisor's correction, Minn. Laws 2018 c 182 art 1 s 77

Sales and use taxes, revenues, depositing, highway user tax distribution fund, revisor's correction, Minn. Laws 2022 c 55 art 1 s 142

Sales and use taxes

Regional transportation sales and use tax, Minn. Laws 2023 c 68 art 3 s 28

Revenues, depositing, Minn. Laws 2023 c 68 art 3 s 27

Sales and use taxes

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

Electric generation transition aid, Minn. Laws 2023 c 64 art 4 s 21

Housing assistance fund, Minn. Laws 2023 c 37 art 5 s 4

Local affordable housing aid, Minn. Laws 2023 c 37 art 5 s 3

Local government aid, calculation and payment, Minn. Laws 2023 c 64 art 4 s 13

Public safety aid, Minn. Laws 2023 c 64 art 4 s 27

Soil and water conservation districts aid, Minn. Laws 2023 c 64 art 4 s 20

Statewide local housing aid program, Minn. Laws 2023 c 64 art 4 s 24

Utility valuation transition aid, repealed, Minn. Laws 2023 c 64 art 4 s 33

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

Police state aid

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

Local government aid

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

Sustainable aviation fuel tax credits, duties, Minn. Laws 2023 c 68 art 3 s 21

Tax Expenditure Review Commission, duties, Minn. Laws 2021 1Sp c 14 art 11 s 4

Tax incidence reports, Minn. Laws 2023 c 64 art 18 s 2

Tax liability, agreements, Minn. Laws 2023 c 64 art 15 s 6

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

Tax notices

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

Tax preparers, preparers subject to penalties, publication of names, Minn. Laws 2023 c 64 art 18 s 3

Tax preparers

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

Tax revenue-sharing, Indian Tribes, Minn. Laws 2023 c 63 art 2 s 2

Tax tables, property taxes, payments, refunds, Minn. Laws 2023 c 64 art 4 s 2

Taxes see TAXES

Taxpayer assistance grants, Minn. Laws 2023 c 62 art 1 s 14, 2023 c 64 art 7 s 30

Taxpayer assistance, Minn. Laws 2021 1Sp c 12 art 1 s 14, 2021 1Sp c 12 art 2 s 18

Taxpayer receipt

Appropriations for, Minn. Laws 2023 c 64 art 15 s 27

Expenditures and tax allocations, Minn. Laws 2023 c 64 art 15 s 3

Taxpayer elects to receive information, Minn. Laws 2023 c 64 art 15 s 10

Tourism improvement districts, ordinances, notice received, Minn. Laws 2023 c 64 art 15 s 13

Trunk highway bonds, debt service, motor fuel tax surcharge for, Minn. Laws 2023 c 64 art 19 s 3

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