See also TAX COURT
Electronic payment violations, monetary penalties, Minn. Statutes 2022 270C.42
Generally, Minn. Statutes 2022 270C.34, 2022 270C.86
Jeopardy collections, Minn. Statutes 2022 270C.36
Requests for, administrative review, Minn. Statutes 2022 270C.35
Successor liability of businesses, Minn. Statutes 2022 270C.57
Tax shelter violations, monetary penalties, Minn. Statutes 2022 289A.60
Administration and compliance requirements
Audits and examinations, Minn. Statutes 2022 270C.03, 2022 270C.31, 2022 270C.32
Definitions, Minn. Statutes 2022 270B.01, 2022 289A.02
Discovery, Minn. Statutes 2022 270B.16
Generally, Minn. Statutes 2022 289A.01 to 2022 289A.63
Investigations, Minn. Statutes 2022 270C.31, 2022 270C.32
Returns and return information, disclosure, see Disclosure under TAX RETURNS
Revenue Department, duties and powers, Minn. Statutes 2022 270C.03
Subpoenas, Minn. Statutes 2022 270B.16
Third party subpoenas, Minn. Statutes 2022 270C.32
Administration and compliance, Minn. Rules 8160.0300 to 8160.0630
Generally, Minn. Statutes 2022 270C.35
Liability assessments, Minn. Statutes 2022 270C.56
Nonconsensual common law liens, penalty assessments, Minn. Statutes 2022 270C.26
Baseball park (major league), Minn. Statutes 2022 473.762
Metrodome, Minn. Statutes 2022 473.595
Racetracks, Minn. Statutes 2022 240.15
Target Center, Minn. Statutes 2022 473.595
Vikings stadium, Minn. Statutes 2022 473J.23
Agglomerating facilities taxes, see AGGLOMERATING FACILITIES TAXES
Aggregate materials taxes, Minn. Statutes 2022 298.75
Aircraft, see Taxes under AIRCRAFT
Amount, substantial understatement of amount due, Minn. Statutes 2022 289A.60
Abatement, denial, Minn. Statutes 2022 270C.34, 2022 270C.86
Collection or payment lawsuits, Minn. Statutes 2022 270C.61
Collections during, Minn. Statutes 2022 270C.56
Levies for collection or payment, notice, Minn. Statutes 2022 270C.67
Rights, notice, Minn. Statutes 2022 270C.33
Tax collections suspended during, Minn. Statutes 2022 270C.33
Income and franchise taxes, Minn. Rules 8160.0500, 8160.0620, 8160.0630
Repeated failure to pay taxes, penalties, Minn. Rules 8175.0100
Assessments, see TAX ASSESSMENTS
Assessors, generally, Minn. Rules 1950.1000 to 1950.1090
Audits, see Tax audits under this topic
Incident impact analyses, Minn. Statutes 2022 270C.13
Revenue bills, enactment, Minn. Const. art 4 s 18
Revenue Department, duties, Minn. Statutes 2022 270C.03
Bulletins, tax information, Minn. Statutes 2022 14.03, 2022 270C.08, 2022 273.11
Business identification numbers, see Taxpayer identification numbers under this topic
Certificates of real estate value, Minn. Rules 8110.0100 to 8110.0500
Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Claims, confiscated property, equitable relief, Minn. Statutes 2022 270C.67
Clearance certificates, see TAX CLEARANCE CERTIFICATES
Contracts, Minn. Statutes 2022 270C.16
Costs, appropriations for, Minn. Statutes 2022 270C.16
Delinquent taxes, Minn. Statutes 2022 270C.16, 2022 270C.275
Failure to collect, criminal penalties, Minn. Statutes 2022 289A.63
Federal tax refund offsets, fees, time limit for submitting claims, Minn. Statutes 2022 270C.545
Insignificant amounts, Minn. Statutes 2022 270C.345
Jeopardy collections, Minn. Statutes 2022 270C.36, 2022 270C.67
Lawsuits, Minn. Statutes 2022 270C.275, 2022 270C.61
Lawsuits to restrain, Minn. Statutes 2022 270C.25
Levies, Minn. Statutes 2022 16D.08
Local taxes, collection by Revenue Department, costs, Minn. Statutes 2022 270C.17
Monetary penalties, Minn. Statutes 2022 270C.275, 2022 289A.60
Payment on appeal, Minn. Statutes 2022 270C.56
Reports about, Minn. Statutes 2022 270C.16
Employees, evaluation basis, Minn. Statutes 2022 270C.105
Powers and duties, Minn. Statutes 2022 16D.08, 2022 270C.03, 2022 270C.16, 2022 270C.50
Rulemaking, Minn. Statutes 2022 270C.06
Statutes of limitations, Minn. Statutes 2022 289A.41, 2022 289A.42
Suspension during appeals, Minn. Statutes 2022 270C.33
Taxpayer interviews, procedures, Minn. Statutes 2022 270C.285
Unauthorized collection, damages, Minn. Statutes 2022 270C.275
Collectors, auctions, unlicensed sales, exception, Minn. Statutes 2022 330.06
Compromise and settlement, attorney general's authority, Minn. Statutes 2022 8.30
Computation of tax, dollar amounts, rounding off, Minn. Statutes 2022 270C.301
Acquisition and resale by state, Minn. Statutes 2022 270C.711
Generally, Minn. Statutes 2022 270C.67
Perishable property, Minn. Statutes 2022 270C.7102
Return of property, Minn. Statutes 2022 270C.7109
Writs of entry, Minn. Statutes 2022 270B.085, 2022 270C.67
Classification of church property, Minn. Const. art 10 s 1
Contracting of state debt, Minn. Const. art 11 s 4 to 7
Excise tax on petroleum products, Minn. Statutes Const. art 11 s 3, art 14 s 10
Exemptions, Minn. Statutes Const. art 10 s 1, art 14 s 9
Highway user tax distribution fund, Minn. Const. art 14 s 5
Internal improvement works, Minn. Const. art 11 s 3
Motor vehicles, Minn. Const. art 14 s 9
Municipal aid to railroads limited, Minn. Const. art 11 s 12
Occupation tax on mining of ore, Minn. Const. art 11 s 3
Power of, Minn. Const. art 10 s 1
Private purpose, Minn. Const. art 12 s 1
Public purposes, levy and collection, Minn. Const. art 10 s 1
Revenue bills, enactment, Minn. Const. art 4 s 18
Uniform, all taxes to be, Minn. Const. art 10 s 1
Contamination taxes, Minn. Statutes 2022 270.91 to 2022 270.98, 2022 275.065, 2022 276.04
Contested cases, delinquent taxes, Minn. Statutes 2022 270C.72
Controlled substances taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES
Corporations, see CORPORATIONS
Cost of living adjustment, determination, Minn. Statutes 2022 270C.22
Data disclosure for, Minn. Statutes 2022 13.46
Delinquent taxes, overpayments, Minn. Statutes 2022 270C.64
Payment, crediting against delinquent tax liability, Minn. Statutes 2022 270C.64
Refundable credits, Minn. Statutes 2022 270C.33
Specific tax credits, see Credits under specific types of taxes
Damages, delinquent taxes, Minn. Statutes 2022 270C.275
Data, classification, noncompliance information, Minn. Statutes 2022 270B.02
Deed taxes, see DEED TAXES
Deficiencies, assessments, time, Minn. Statutes 2022 289A.38
Chiropractors, Minn. Statutes 2022 148.10
Consolidated conservation areas, Minn. Statutes 2022 84A.41
Cost of living adjustment, Minn. Statutes 2022 270C.22
Debt collection by state, Minn. Statutes 2022 16D.08
Delinquent personal property taxes, Minn. Statutes 2022 277.20, 2022 277.21
Dentistry law, Minn. Statutes 2022 150A.08
Income and franchise taxes, Minn. Statutes 2022 290.01
Revenue Department, Minn. Statutes 2022 270C.01
Statutory construction, Minn. Statutes 2022 645.44
Tax data, classification and disclosure, Minn. Statutes 2022 270B.01
Tax expenditure budgets, Minn. Statutes 2022 270C.11
Delinquent taxes, disclosure, horse racing, license applications, Minn. Rules 7870.0040, 7870.0210, 7870.0630
Abatement, Minn. Statutes 2022 270C.34
Attorneys, disclosure, Minn. Statutes 2022 270B.07
Border city zones, Minn. Statutes 2022 469.1733
Federal tax refund offsets, fees, Minn. Statutes 2022 270C.545
Financial institution fees, Minn. Statutes 2022 270C.54
Generally, Minn. Statutes 2022 270C.16
Lawsuits, Minn. Statutes 2022 270C.275
Contested cases, Minn. Statutes 2022 270C.72
Credits, overpayments, Minn. Statutes 2022 270C.64
Delinquent taxpayers, Minn. Statutes 2022 270C.728, 2022 469.1733
Disclosure, Minn. Statutes 2022 270B.07
Extensions, Minn. Statutes 2022 270C.40
Generally, see Delinquent taxes under specific taxes
Greater than 500 dollars, gambling licenses, disqualification, Minn. Statutes 2022 349.155
Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2022 290A.15
Interest, Minn. Statutes 2022 270C.40, 2022 272.08
Lawsuits, Minn. Statutes 2022 270C.275
Liquor licensees, disclosure, Minn. Statutes 2022 270B.07, 2022 270B.12
Lottery retailers, disclosure, Minn. Statutes 2022 270B.12
Lottery winners, disclosure, Minn. Statutes 2022 270B.12
Penalties (monetary), Minn. Statutes 2022 270C.275
Recording fees, Minn. Statutes 2022 270C.63
Setoffs, Minn. Statutes 2022 270B.09, 2022 270C.65
Tax liability, property tax refunds applied against, Minn. Statutes 2022 290A.15
Tax liens, renewal, Minn. Statutes 2022 270C.63
Tax notices, Minn. Statutes 2022 270C.72
Withholding, procedures, Minn. Statutes 2022 270C.69, 2022 290.92
Depository accounts, account for each tax, Minn. Statutes 2022 16A.26
Electricity, see ELECTRICITY
Employers, Minn. Rules 3315.0501 to 3315.1010
Revenue Department, duties, procedures, Minn. Statutes 2022 270C.03, 2022 270C.04, 2022 270C.28
Statutes of limitations, suspension, Minn. Statutes 2022 270C.37
Entertainment taxes, see under INCOME AND FRANCHISE TAXES
Entities subject to tax, see specific taxes under specific subjects
Estate taxes, see ESTATE TAXES
Evasion, see TAX EVASION
Evidence, certificates and certification of sale, Minn. Statutes 2022 270C.7105
Ex post facto, Minn. Const. art 1 s 11
Excise taxes, see EXCISE TAXES
Constitutional provisions, Minn. Const. art 10 s 1
Duluth Transit Authority, Minn. Statutes 2022 458A.30
Forestation, limitations, Minn. Const. art 10 s 2
Fundamental laws, Minn. Statutes Const. art 10 s 1, art 14 s 9
Minnesota Comprehensive Health Association, Minn. Statutes 2022 62E.10
Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2022 61B.30
Property, Minn. Const. art 1 s 12
Regional sanitary sewer districts, Minn. Statutes 2022 115.61
Revenue losses to local governments, local impact note exemptions, Minn. Statutes 2022 3.988
Saint Cloud Metropolitan Transit Commission, Minn. Statutes 2022 458A.09
Savings association accounts, deceased nonresidents, Minn. Statutes 2022 51A.30
Special laws regarding, Minn. Const. art 12 s 1
Workers' Compensation Reinsurance Association, property, Minn. Statutes 2022 79.34
Agreements, Minn. Statutes 2022 16D.08, 2022 270C.52
Delinquent taxes, Minn. Statutes 2022 270C.40
Interest, Minn. Statutes 2022 270C.40, 2022 289A.55
Offers-in-compromise or installment payments, Minn. Statutes 2022 16D.08, 2022 270C.52
Defined as recovery, MFIP, Minn. Statutes 2022 256J.08
Human services, recovery of money, apportionment, Minn. Statutes 2022 256.019
Collection costs, prepayment, Minn. Statutes 2022 270C.16
Federal tax refund offsets, Minn. Statutes 2022 270C.545
Fiduciary security transfers, tax obligations not affected, Minn. Statutes 2022 520.29
Filing, timely filing, Minn. Statutes 2022 270C.395
Flight property taxes, see FLIGHT PROPERTY TAXES
Forest pests, expenses for control, Minn. Statutes 2022 89.56
Forms, Revenue Department, duties, Minn. Statutes 2022 270C.30, 2022 290B.11, 2022 293.15, 2022 296A.02, 2022 297I.30
Franchise taxes, see INCOME AND FRANCHISE TAXES
Fraud prevention or detection, state contracts for, restrictions, Minn. Statutes 2022 16C.072
Gambling taxes, see GAMBLING TAXES
Gas, see GAS
Gasoline taxes, see under MOTOR FUEL TAXES
Permits, Minn. Rules 6125.6800
Termination of lease, forfeitures, Minn. Rules 6125.6600
Great Lakes Commission, Minn. Statutes 2022 1.21
Health care gross revenues, see HEALTH CARE TAXES
Health maintenance organizations, rehabilitation, taxes, payment, Minn. Statutes 2022 60B.17, 2022 60B.191
Hearings, specific taxes, see Hearings under specific taxes
Income taxes, see INCOME AND FRANCHISE TAXES
Injunctions, Minn. Statutes 2022 270C.67
Abatement, reductions, or refunds, orders, Minn. Statutes 2022 270C.34, 2022 270C.86
Delinquent taxes, Minn. Statutes 2022 270C.40, 2022 272.08
Electronic payment violations, monetary penalties, Minn. Statutes 2022 270C.42
Generally, Minn. Statutes 2022 289A.55
Levies for collection or payment, failure to honor, Minn. Statutes 2022 270C.70
Overpayment, Minn. Statutes 2022 289A.56
Payments, priority of allocation, Minn. Statutes 2022 270C.51
Substantial understatement of amount due, Minn. Statutes 2022 289A.60
Tax extension agreements, provisions, Minn. Statutes 2022 270C.52
Tax liens to include, see TAX LIENS
Unpaid taxes, Minn. Statutes 2022 272.08
Investigations, generally, Minn. Statutes 2022 270C.055
Investment securities, compliance, Minn. Statutes 2022 336.8-401
Iron ore bearing materials taxes, see IRON ORE BEARING MATERIALS (OTHER THAN TACONITE) TAXES
Iron sulfides taxes, see TACONITE AND IRON SULFIDES TAXES
Jeopardy collections, Minn. Statutes 2022 270C.36, 2022 270C.67
Delinquent taxes, Minn. Statutes 2022 270C.275
Interest, Minn. Statutes 2022 289A.55, 2022 549.09
Tax extension agreements, Minn. Statutes 2022 270C.52
Unpaid judgments, interest, Minn. Statutes 2022 270C.40
Judicial or administrative proceedings, Minn. Statutes 2022 270B.05
Laws, compliance, residential mortgage originators and servicers, Minn. Statutes 2022 58.06, 2022 58.12
Attorney general, duties, Minn. Statutes 2022 270C.055, 2022 272.58
Collection, Minn. Statutes 2022 270C.25, 2022 270C.275, 2022 270C.61
County attorneys, duties, Minn. Statutes 2022 270C.055
Defenses, Minn. Statutes 2022 271.09
District court fees, Minn. Statutes 2022 357.021
Revenue Department, powers and duties, Minn. Statutes 2022 270C.055, 2022 270C.61
Rights of action, Minn. Statutes 2022 271.09
Tax judgment sales, payment, Minn. Statutes 2022 270C.7101
Tax liability, Minn. Statutes 2022 270C.449, 2022 270C.56
Tax shelters, violations, Minn. Statutes 2022 270C.449
Venue, Minn. Statutes 2022 289A.63
Levies for collection or payment
Continuous levies, Minn. Statutes 2022 270C.68
Costs, determination, Minn. Statutes 2022 270C.7107
Deferred compensation, state plan, Minn. Statutes 2022 352.965
Failure to honor levy, personal liability, penalties, Minn. Statutes 2022 270C.70
Generally, Minn. Statutes 2022 270C.67
Liability assessments, Minn. Statutes 2022 270C.70
Liens, enforcement, Minn. Statutes 2022 270C.63
Proceeds, use, Minn. Statutes 2022 270C.7108
Redemption of property, Minn. Statutes 2022 270C.7103
Release, Minn. Statutes 2022 270C.7109
Return of property, Minn. Statutes 2022 270C.7109
Revenue Department, Minn. Statutes 2022 16D.08, 2022 270C.68
Seized property, Minn. Statutes 2022 270B.085
Wrongful levy, Minn. Statutes 2022 270C.7109
Liens, see TAX LIENS
Liquor taxes, see LIQUOR TAXES
Local admissions taxes, Minn. Statutes 2022 240.15
Collection by Revenue Department, costs, Minn. Statutes 2022 270C.17
Special laws, Minn. Statutes 2022 270C.171
Lodging taxes, see LODGING TAXES
Losses in connection with, state not liable, Minn. Statutes 2022 3.736
Mail and mailing, United States postmark deemed delivery date, Minn. Statutes 2022 270C.395
Marijuana taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES
Mentally ill persons, see MENTAL ILLNESS, PERSONS WITH
Minnesota business identification numbers, taxpayer identification numbers, asbestos abatement contractors, license applications, Minn. Rules 4620.3200
Mortgage registry taxes, see MORTGAGE REGISTRY TAXES
Motor fuel taxes, see MOTOR FUEL TAXES
Motor vehicle sales taxes, see MOTOR VEHICLE SALES TAXES
Nonresident taxpayers, appeals from commissioner's orders, Minn. Statutes 2022 271.04
Notices, see TAX NOTICES
Occupation taxes, see OCCUPATION TAXES
Oil, see OIL
Abatement, appeals, reduction, or refunds, Minn. Statutes 2022 270C.34, 2022 270C.86
Administrative review, Minn. Statutes 2022 270C.35
Appeals, Minn. Statutes 2022 271.04
Taxpayer assistance, Minn. Statutes 2022 270C.37
Crediting against delinquent tax liability, Minn. Statutes 2022 270C.64
Interest or refunds, Minn. Statutes 2022 270C.405, 2022 289A.56
Parties to suits, judicial or administrative proceedings, Minn. Statutes 2022 270B.05
Banks with trust powers, fiduciary duties and powers, Minn. Statutes 2022 48A.07
Credit card payments, Minn. Statutes 2022 16A.626
Debit card payments, Minn. Statutes 2022 16A.626
Delivery date, Minn. Statutes 2022 270C.395
Dissolution (businesses), priority of obligation, Minn. Statutes 2022 302A.753, 2022 308A.945, 2022 308B.935, 2022 317A.753
Due date on Saturday, Sunday, or holiday, Minn. Statutes 2022 270C.39
Electronic payments, see under ELECTRONIC TRANSACTIONS
Extensions, see same under this topic
Failure to pay, Minn. Statutes 2022 289A.60, 2022 289A.63
Financial transaction cards, use, Minn. Statutes 2022 270C.425
Late payment, Minn. Statutes 2022 270C.395, 2022 289A.55
Levies, Minn. Statutes 2022 16D.08
Local taxes erroneously paid to department, Minn. Statutes 2022 270C.346
Minnesota travel information center and rest area, South Dakota, Minn. Statutes 2022 160.28
Overpayment, Minn. Statutes 2022 270C.405, 2022 270C.64, 2022 289A.56
Priority of allocation, Minn. Statutes 2022 270C.51
Sequestration of property, order of disposal, corporations, Minn. Statutes 2022 316.05
Timely payment, Minn. Statutes 2022 270C.395
Trust companies, fiduciary duties and powers, Minn. Statutes 2022 48A.07
Underpayment, erroneous refunds considered as, Minn. Statutes 2022 289A.37
Payroll taxes, federal withholding, Minn. Statutes 2022 16A.13
Penalties (monetary), repeated failure to pay, Minn. Rules 8175.0100
Abatement, Minn. Statutes 2022 270C.34, 2022 270C.86
Delinquent taxes, Minn. Statutes 2022 270C.275
Electronic payment violations, Minn. Statutes 2022 270C.42
Enforcement penalties, depositing, Minn. Statutes 2022 270C.15
Generally, Minn. Statutes 2022 289A.60
Interest, Minn. Statutes 2022 270C.40, 2022 289A.55
Late filing payment, Minn. Statutes 2022 270C.395
Levies for collection or payment, failure to honor, Minn. Statutes 2022 270C.70
Nonconsensual common law liens, Minn. Statutes 2022 270C.26
Out-of-state businesses, audit noncompliance, Minn. Statutes 2022 270C.32
Payments, priority of allocation, Minn. Statutes 2022 270C.51
Tax liens to include, see TAX LIENS
Personal property taxes, see under PROPERTY TAXES
Pipeline companies, Minn. Rules 8100.0100 to 8100.0600
Practice before Revenue Department, Minn. Rules 8052.0300
Private foundations, prohibited practices, Minn. Statutes 2022 317A.113
Private transfer taxes, see Private transfer fee obligations under REAL PROPERTY
Solar energy, Minn. Statutes 2022 272.0295
Wind energy conversion systems, Minn. Statutes 2022 272.028, 2022 272.029
Property taxes, see PROPERTY TAXES
Public utilities, see Taxes under PUBLIC UTILITIES
Railroads, see RAILROADS
Real estate brokers and agents, Minn. Statutes 2022 82.82
Real estate value, certificate of, Minn. Rules 8110.0100 to 8110.0500
Reductions, Minn. Statutes 2022 270C.34, 2022 270C.86
Refunds, see TAX REFUNDS
Income taxes, wildlife checkoff, Minn. Rules 8043.0200
Power of attorney, Minn. Rules 8052.0300
Revenue recapture hearings, Minn. Rules 1400.8505 to 1400.8612
Returns, see TAX RETURNS
Revenue notices, Minn. Statutes 2022 270C.07
Revenue recapture hearings, Minn. Rules 1400.8505 to 1400.8612
Revenue recapture, see REVENUE RECAPTURE
Deposits, Minn. Statutes 2022 16A.26, 2022 16A.275
Generally, see Revenues under specific kinds of taxes
Recommended revenue as share of personal income, Minn. Statutes 2022 16A.102
Revenue notices, Minn. Statutes 2022 14.03
Road taxes, see ROAD TAXES
Sales and use taxes, see SALES AND USE TAXES
Permits, Minn. Rules 6125.6800
Termination of lease, forfeitures, Minn. Rules 6125.6600
Security transfers, tax obligations not affected, Minn. Statutes 2022 520.29
Seized property, Minn. Statutes 2022 270B.085
Self-employment taxes, small employers, payments by, Minn. Statutes 2022 62L.02
Semitaconite taxes, see SEMITACONITE TAXES
Setoffs, Minn. Statutes 2022 270C.65
Social Security, see SOCIAL SECURITY
Solid waste management taxes, see SOLID WASTE MANAGEMENT TAXES
Special assessments, see SPECIAL ASSESSMENTS
State budget, recommended revenue as share of personal income, Minn. Statutes 2022 16A.102
Collection or payment lawsuits, Minn. Statutes 2022 270C.61
Delinquent taxes, Minn. Statutes 2022 270C.275
Suspension due to bankruptcy, Minn. Statutes 2022 289A.41
Violations, generally, Minn. Statutes 2022 289A.63
Structured settlements, liability, transferors and transferees, Minn. Statutes 2022 549.39
Tables and schedules, offers-in-compromise or installment payments, tax liability, Minn. Statutes 2022 270C.52
Taconite taxes, see TACONITE AND IRON SULFIDES TAXES
Tariffs, see TARIFFS (CARRIERS)
Business tax account numbers, see Taxpayer identification numbers under this topic
Sales tax account numbers, Minn. Statutes 2022 16C.03, 2022 297A.72
Unemployment insurance taxes, see Tax accounts under UNEMPLOYMENT INSURANCE TAXES
Estimated payments based on IRS audits, Minn. Statutes 2022 289A.38
Field audits, Minn. Statutes 2022 289A.38, 2022 289A.42
Postaudits, state auditor costs, payment, Minn. Statutes 2022 6.62
Records, Revenue Department, authority, Minn. Statutes 2022 270C.32
Selection criteria, classification, Minn. Statutes 2022 270B.02
State contracts for, Minn. Statutes 2022 16C.072
Taxpayer interviews, procedures, Minn. Statutes 2022 270C.285
Taxpayers, rights, Minn. Statutes 2022 270C.28
Tax clearance certificates, see TAX CLEARANCE CERTIFICATES
Tax evasion, see TAX EVASION
Tax expenditures, Minn. Statutes 2022 3.192, 2022 3.8855, 2022 270C.11, 2022 270C.991
Tax identification numbers, Minn. Rules 8130.2500
Tax Information Microdata Coordinating Committee, Minn. Statutes 2022 270C.12
Certification, Minn. Statutes 2022 270C.7104, 2022 270C.7105
Courts, jurisdiction, Minn. Statutes 2022 270C.67
Generally, Minn. Statutes 2022 270C.67, 2022 270C.7101
Perishable property, Minn. Statutes 2022 270C.7102
Records, Minn. Statutes 2022 270C.7106
Redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Redemption of property, Minn. Statutes 2022 270C.7103
Revenues, use, Minn. Statutes 2022 270C.67, 2022 270C.7108
Agreements, generally, Minn. Statutes 2022 270C.33, 2022 270C.35
Assessments, generally, Minn. Statutes 2022 270C.56
Claims for refunds, Minn. Statutes 2022 270C.56
Delinquent taxes, property tax refunds applied against, Minn. Statutes 2022 290A.15
Innocent spouses, refunds and delinquent tax liabilities, Minn. Statutes 2022 290A.15
Lawsuits, right of contribution, Minn. Statutes 2022 270C.56
Levies for collection or payment, failure to honor, assessment orders, Minn. Statutes 2022 270C.70
Offers-in-compromise or installment payments, Minn. Statutes 2022 270C.52
Successor liability of businesses, Minn. Statutes 2022 270C.57
Transferees of, access to tax returns, Minn. Statutes 2022 270B.03
Understatement, Minn. Statutes 2022 289A.60
Appeals, rights, Minn. Statutes 2022 270C.33
Assessments, determinations, or orders, Minn. Statutes 2022 270C.33
Delinquent taxes, Minn. Statutes 2022 270C.69, 2022 270C.72, 2022 270C.728, 2022 290.92
Electronic tax payments, Minn. Statutes 2022 270C.42
Jeopardy assessment or collection statements, Minn. Statutes 2022 270C.36
Lawsuits, collection of taxes, Minn. Statutes 2022 270C.61
Levies for collection or payment, Minn. Statutes 2022 270C.67, 2022 270C.7109
Offers-in-compromise or installment payments, tax liability, Minn. Statutes 2022 270C.52
Tax extension agreements, termination, Minn. Statutes 2022 270C.52
Tax judgment sales, confiscated property, Minn. Statutes 2022 270C.7101
Tax liens, renewals, Minn. Statutes 2022 270C.63
Taxpayers' rights advocates having written power of attorney, Minn. Statutes 2022 270C.29
Unconstitutional tax laws, cumulative refunds due, Minn. Statutes 2022 270C.43
Tax preparers, see TAX PREPARERS
Tax receipts, see Revenues under this topic
Abusive shelters, promotion, Minn. Statutes 2022 270C.449, 2022 289A.60
Registration and listing, Minn. Statutes 2022 270C.449, 2022 289A.121, 2022 289A.60
Reportable transactions, Minn. Statutes 2022 289A.121, 2022 289A.38, 2022 289A.60
Tax statements, false statements, Minn. Statutes 2022 609.41
Tax-related activities, state contracts for, Minn. Statutes 2022 16C.072
Taxing districts, apportionment to, public utilities, valuation of property, Minn. Rules 8100.0600
Taxpayer advocates, see Taxpayers' rights advocates under this topic
Taxpayer identification numbers
Applications for, information on, Minn. Statutes 2022 270C.101
Business license applications, Minn. Statutes 2022 270C.101, 2022 270C.72
Businesses, data, classification, Minn. Statutes 2022 270B.01
Data, classification, Minn. Statutes 2022 13.635
Electronically filed returns, Minn. Statutes 2022 270C.304
Farm products statutory liens, debtors, Minn. Statutes 2022 336A.03, 2022 336A.08
Governmental entities, business license applications, Minn. Statutes 2022 270C.101
Health care group purchasers, unique identifiers for billing, Minn. Statutes 2022 62J.54
Health care providers, unique identifiers for billing, Minn. Statutes 2022 62J.54
Independent contractors, Minn. Statutes 2022 268.035
Motor carriers, registration statements, Minn. Statutes 2022 221.0251
Motor fuel taxes, Minn. Statutes 2022 296A.15
Sales tax permits, considered as, Minn. Statutes 2022 297A.84
Social Security numbers, see Numbers under SOCIAL SECURITY
Sustainable forest incentive program claimants, Minn. Statutes 2022 290C.04
Tax forms, filing, Minn. Statutes 2022 270C.306
Tax returns, microdata samples, Minn. Statutes 2022 273.124
Vendors doing business with state, Minn. Statutes 2022 270C.65
Work reporting system reports, Minn. Statutes 2022 256.998
Taxpayer identification numbers
Agricultural development grants, Minn. Rules 1552.0050
Asbestos abatement contractors, license applications, Minn. Rules 4620.3200
Debt collection, case review, Minn. Statutes 2022 16D.10
Generally, Minn. Statutes 2022 270C.37
Notice received, tax liens, lawsuits, Minn. Statutes 2022 270C.27
Revenue recapture, exchange of data, Minn. Statutes 2022 270A.11
Access to data, third party tax returns, Minn. Statutes 2022 270B.06
Agreements by, assessments or refund claims, Minn. Statutes 2022 289A.42
Assessments against, nonconsensual common law liens, Minn. Statutes 2022 270C.26
Assistance grants, Minn. Statutes 2022 270C.21
Assistance orders, Minn. Statutes 2022 270C.37
Audits and examinations, Revenue Department, Minn. Statutes 2022 270C.31, 2022 270C.32
Burden of proof, Minn. Statutes 2022 270C.33, 2022 270C.61
Claims, confiscated property, equitable relief, Minn. Statutes 2022 270C.67
Complaints, filing procedures, Minn. Statutes 2022 270C.28
Confession of judgment, Minn. Statutes 2022 270C.52, 2022 270C.61, 2022 279.37
Consent, tax judgment sales, Minn. Statutes 2022 270C.67
Defenses, lawsuits, Minn. Statutes 2022 271.09
Definitions, Minn. Statutes 2022 270B.01, 2022 289A.02
Delinquent taxes, Minn. Statutes 2022 270C.728
Exempt individuals, annual reports, Minn. Statutes 2022 289A.60
Financial literacy counseling, Minn. Statutes 2022 279.37
Gambling taxes, see Taxpayers under GAMBLING TAXES
Identification numbers, see Taxpayer identification numbers under this topic
Electronically filed returns, Minn. Statutes 2022 270C.304
Generally, Minn. Statutes 2022 270B.14
Homestead classification applicants, Minn. Statutes 2022 270B.12
Payees owed refunds, Minn. Statutes 2022 270B.11
Renter refund applicants, Minn. Statutes 2022 270B.12
Rulemaking, Minn. Statutes 2022 270B.19
Sales tax permits, revocation or cancellation, Minn. Statutes 2022 270B.08
State vendors, contractors, or subcontractors, Minn. Statutes 2022 270B.09
Statistical studies, Minn. Statutes 2022 270B.04
Interviews, procedures, Minn. Statutes 2022 270C.285
Investigations, Revenue Department, Minn. Statutes 2022 270C.31, 2022 270C.32
Judicial or administrative proceedings, Minn. Statutes 2022 270B.05
Defenses, Minn. Statutes 2022 271.09
Delinquent taxes, unauthorized collection, Minn. Statutes 2022 270C.275
Liens, failure to release, Minn. Statutes 2022 270C.27
Right of contribution, Minn. Statutes 2022 270C.56
Motions by, overpayment, refunds, Minn. Statutes 2022 271.12
Nonresident taxpayers, appeals from commissioner's orders, Minn. Statutes 2022 271.04
Notice given, Minn. Statutes 2022 271.06, 2022 271.21
Orders, modification or rescission, Minn. Statutes 2022 271.06
Refunds, Minn. Statutes 2022 289A.50
Tax Court, entry of orders, decisions, Minn. Statutes 2022 271.08
Tax notices, see same under this topic
Payments by, Minn. Statutes 2022 270C.285, 2022 270C.32
Payments to, litigation costs, Minn. Statutes 2022 271.12
Former Revenue Department employees or officers, Minn. Statutes 2022 270C.10
Persons having written power of attorney, Minn. Statutes 2022 270C.285, 2022 270C.29
Qualifications, Minn. Statutes 2022 270C.44
Records, Revenue Department access, Minn. Statutes 2022 270C.31
Redemption of property after judgment sale, Minn. Statutes 2022 270C.7103
Refunds, see TAX REFUNDS
Requests for subpoenas, Minn. Statutes 2022 270C.32
Returns, see TAX RETURNS
Rights, Minn. Statutes 2022 270C.28, 2022 270C.67, 2022 271.09
Service of process by, motions for rehearing, Minn. Statutes 2022 271.08
Service of process on, tax judgment sales, Minn. Statutes 2022 270C.7101
Failure to provide, monetary penalties, Minn. Statutes 2022 289A.60
Revenue Department mailed materials use, Minn. Statutes 2022 270C.306, 2022 270C.308
Withholding statements (taxes), Minn. Statutes 2022 289A.09
Specific taxes, see Taxpayers under specific types of taxes
Surety bonds or securities, Minn. Statutes 2022 270C.67
Tax extension agreements, Minn. Statutes 2022 270C.52
Tax liability, see same under this topic
Toll-free telephone lines, Minn. Statutes 2022 270C.03
Unauthorized diversion programs, challenges, Minn. Statutes 2022 477A.0175
Withholding (taxes), notice, Minn. Statutes 2022 270C.69, 2022 290.92
Income and franchise taxes, tax liability established by assessment order, Minn. Rules 8160.0630
Names, motor vehicle registration or motor vehicle certificates of title, change of name, Minn. Rules 7410.0500
Notice received, repeated failure to pay taxes, penalties, Minn. Rules 8175.0100
Tobacco products taxes, Minn. Rules 8120.0300 to 8120.5200
Tree growth taxes, see TREE GROWTH TAXES
Underpayment, amounts in lieu of interest, Minn. Statutes 2022 270C.40
Unemployment insurance, Minn. Rules 3315.0501 to 3315.1010
Unitary business taxes, Minn. Rules 8019.0100 to 8019.0500
Unpaid taxes, interest, Minn. Statutes 2022 272.08
Use taxes, see SALES AND USE TAXES
Violations and penalties, repeated failure to pay, Minn. Rules 8175.0100
Civil penalties, see Penalties (monetary) under this topic
County attorneys, prosecutions, Minn. Statutes 2022 388.051
Criminal investigations data, classification, disclosure, Minn. Statutes 2022 270B.02, 2022 270B.03
Criminal penalties, additional to civil penalties, Minn. Statutes 2022 289A.63
Criminal violations, Minn. Statutes 2022 270C.055
False tax statements, Minn. Statutes 2022 609.41
Statutes of limitations, Minn. Statutes 2022 289A.63
Tax evasion, see TAX EVASION
Tax liability, understatement, Minn. Statutes 2022 270C.449
Tax shelters, Minn. Statutes 2022 270C.449
Wheelage taxes, see WHEELAGE TAXES
Withholding (taxes), see WITHHOLDING (TAXES)