Administrative services, to licensing boards, Minn. Statutes 2009 214.04
Agglomerating facilities taxes, Minn. Statutes 2009 298.392, 2009 298.395, 2009 298.396
Agricultural and economic development account, Minn. Statutes 2009 41A.06
Agricultural homestead property, first tier valuation limit, Minn. Statutes 2009 273.11
Aircraft dealers, commercial use permits, fees, Minn. Statutes 2009 360.654
Airline companies, election of taxation, Minn. Statutes 2009 360.521
Quiet aircraft, Minn. Statutes 2009 270.074
Sales and use taxes, Minn. Statutes 2009 297A.82, 2009 360.595
Alcoholic beverage laws, enforcement, Minn. Statutes 2009 299A.02
Liquor taxes, see same under this topic
Manufacturer's warehouse permit holders, reports, Minn. Statutes 2009 340A.3055
Appeal and equalization boards
Generally, Minn. Statutes 2009 274.01
Handbook, Minn. Statutes 2009 274.014
Meetings, record, Minn. Statutes 2009 274.14
Appeal and equalization boards, Minn. Statutes 2009 274.135
Determination, binding status, Minn. Statutes 2009 271.12
Tax Court, see Appeals to under TAX COURT
Appointments by, generally, Minn. Statutes 2009 270C.02
Real estate appraisal law, exemption, Minn. Statutes 2009 82B.035
Senior appraisers, Minn. Statutes 2009 270C.98
Amortization state aid, local relief associations, Minn. Statutes 2009 69.021, 2009 423A.02
Cigarette and tobacco products taxes, administrative expenses, Minn. Statutes 2009 297F.02
Cigarette tax stamps, Minn. Statutes 2009 297F.08
Debt collection costs, refunds, Minn. Statutes 2009 16D.11
Delinquent taxes, collection costs, Minn. Statutes 2009 270C.16
Disparity reduction aid, Minn. Statutes 2009 273.1398
Enterprise zones, funding for tax credits, Minn. Statutes 2009 469.169, 2009 469.171, 2009 469.1734, 2009 469.1735
Fire or police state aid, Minn. Statutes 2009 69.031
Flood loss aid, Minn. Statutes 2009 273.1383, 2009 273.1386
Gambling tax refunds and credits, Minn. Statutes 2009 297E.02
Health care access fund, insurance tax revenues, Minn. Statutes 2009 297I.05
Health care taxes, Minn. Statutes 2009 295.58
Income and franchise tax refunds, Minn. Statutes 2009 290.0671, 2009 290.0674
Insurance taxes, refunds, Minn. Statutes 2009 297I.60
International economic development zone, refundable credits, Minn. Statutes 2009 469.327
Job opportunity building zones, credits exceeding income tax liability, Minn. Statutes 2009 469.318
Levied and redeemed property refund account, Minn. Statutes 2009 270C.711
Liquor taxes, Minn. Statutes 2009 297G.02, 2009 297G.12
Local government aid, Minn. Statutes 2009 477A.03
Local sales taxes, assessment, Minn. Statutes 2009 270C.14
Market value homestead credits, Minn. Statutes 2009 273.1384
Military service credit (income taxes) refunds, Minn. Statutes 2009 290.0677
Minnesota conservation fund, Minn. Statutes 2009 40A.151
Motor fuels taxes, enforcement of law, Minn. Statutes 2009 296A.23
Motor vehicle sales taxes, refunds, Minn. Statutes 2009 297B.031
Political contribution refunds, Minn. Statutes 2009 290.06
Property tax refunds, Minn. Statutes 2009 290A.23, 2009 290A.25
Property tax relief, Minn. Statutes 2009 273.1391
Property tax relief for destroyed property, Minn. Statutes 2009 273.1233, 2009 273.1234, 2009 273.1235
Property valuation notices, costs, Minn. Statutes 2009 273.121
Public Employees Retirement Association employer contribution rate increase, Minn. Statutes 2009 273.1385
Rebate checks, lapsed, reissuance, Minn. Statutes 2009 270C.347
Revenue recapture, administration, Minn. Statutes 2009 270A.07
Sales and use tax refunds, Minn. Statutes 2009 297A.75
Senior citizens' property tax deferral program, Minn. Statutes 2009 290B.09
Services and recovery special revenue fund, Minn. Statutes 2009 270C.15
State agency fees collected from Indian tribes, Minn. Statutes 2009 270C.19
Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2009 290C.08
Taconite state aid, Minn. Statutes 2009 298.285
Tax debtor data matches, Minn. Statutes 2009 13B.07
Tax liens, recording fees, Minn. Statutes 2009 270C.63
Tax payments using financial transaction cards, fees, Minn. Statutes 2009 270C.425
Tax refunds, Minn. Statutes 2009 270C.19, 2009 289A.50
Tax revenues, counties with Indian gaming casinos, revenue-sharing, Minn. Statutes 2009 270C.19
Technology lease-purchase financing, Minn. Statutes 2009 270C.145
Unpaid taxes, acquisition of seized property, Minn. Statutes 2009 270C.711
Utility valuation transition aid, Minn. Statutes 2009 477A.16
Volunteer firefighter relief associations, supplemental benefits, reimbursement, Minn. Statutes 2009 424A.10
Wetlands property tax exemption, reimbursement to counties, Minn. Statutes 2009 275.295
Assessment/sales ratio studies
Equalization boards, use, Minn. Statutes 2009 270.12
Equalized market values, Minn. Statutes 2009 477A.011
Evidence, Minn. Statutes 2009 271.06, 2009 271.21, 2009 278.05
Local government aid, Minn. Statutes 2009 477A.011
Market values, net tax capacities, determination, Minn. Statutes 2009 273.11
Methodology, Minn. Statutes 2009 270.12
Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2009 473F.02
Property taxes, Minn. Statutes 2009 278.05
Residential property, separation by market value categories, Minn. Statutes 2009 270.12
Sales prices, discounting for financing terms, Minn. Statutes 2009 270.12
School districts, adjusted net tax capacity, Minn. Statutes 2009 127A.48
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01
Assessors Board, Minn. Statutes 2009 270.41
Appointment, Minn. Statutes 2009 270C.94
City or town assessors, Minn. Statutes 2009 270C.99, 2009 273.05
County assessors, Minn. Statutes 2009 273.061
Courses of study, Minn. Statutes 2009 273.075, 2009 273.0755
Joint town and city debt, Minn. Statutes 2009 475.68
Licenses, Minn. Statutes 2009 270.48
Manual, Minn. Statutes 2009 270C.87
Special assessors, Minn. Statutes 2009 270C.95
Attorney general's opinions, requests, Minn. Statutes 2009 270C.09
Examiners, duties, Minn. Statutes 2009 270C.02, 2009 270C.31, 2009 270C.32
Taxpayer interviews, Minn. Statutes 2009 270C.285
Taxpayers' rights, Minn. Statutes 2009 270C.28
Biotechnology and health sciences industry zones, Minn. Statutes 2009 469.334, 2009 469.335, 2009 469.340
Boats and boating, watercraft purchaser's certificates, Minn. Statutes 2009 86B.401
Community-based comprehensive municipal plans, Minn. Statutes 2009 462.3535
Budget, operating budget, payments from, Minn. Statutes 2009 270C.728
Bulletins, tax information, Minn. Statutes 2009 14.03, 2009 270C.07, 2009 273.11
Public subsidy agreements, notices of, Minn. Statutes 2009 10A.322
Capital improvement bonds, ballot questions, Minn. Statutes 2009 475.521
Carriers, cigarettes and tobacco products, reports, Minn. Statutes 2009 297F.11
Child support, Minn. Statutes 2009 16D.04, 2009 16D.05, 2009 256.9792
Cigarettes and tobacco products
Carriers, shipment reports, Minn. Statutes 2009 297F.11
Fire safety certification, inspections, Minn. Statutes 2009 299F.855
Licensee information, Minn. Statutes 2009 461.12
Out-of-state retailers, registration and reports, Minn. Statutes 2009 297F.031, 2009 297F.09
Taxes, Minn. Statutes 2009 297F.01 to 2009 297F.25
Tobacco health impact fee, Minn. Statutes 2009 256.9658
Weighted average retail price, inflation adjustments, Minn. Statutes 2009 297F.01
Commissioner's orders, generally
Copies, orders appealed from, return, Minn. Statutes 2009 271.06
Effective date, Minn. Statutes 2009 271.12
Flight property taxes, Minn. Statutes 2009 270.076
Injunctions, Minn. Statutes 2009 271.12
Orders of assessment, Minn. Statutes 2009 270C.33
Prima facie valid, Minn. Statutes 2009 271.06
Property tax reductions, Minn. Statutes 2009 270C.88
Supreme Court decision in lieu of, Minn. Statutes 2009 271.09
Writing, Minn. Statutes 2009 270C.33
Appointment, Minn. Statutes 2009 15.06, 2009 270C.02
Compensation Council, duties, Minn. Statutes 2009 15A.082
Expense allowance, Minn. Statutes 2009 15A.081
Governor's recommendation, Minn. Statutes 2009 15A.0815
Increases or decreases, Minn. Statutes 2009 15A.0815
Salary range, Minn. Statutes 2009 15A.01, 2009 15A.0815, 2009 15A.13
Duties, generally, Minn. Statutes 2009 15.06
Generally, Minn. Statutes 2009 270C.02
Memberships, productivity loan committee, Minn. Statutes 2009 16B.87
Orders, see Commissioner's orders under this topic
Retirement, Minn. Statutes 2009 352D.02, 2009 353.01
Signatures, Minn. Statutes 2009 8.30, 2009 270C.02, 2009 270C.33
Term, Minn. Statutes 2009 15.06
Conservation tax credit, lost revenues, review, Minn. Statutes 2009 273.119
Contamination taxes, duties regarding, Minn. Statutes 2009 270.96
Contractors, ronresidents, surety payments, Minn. Statutes 2009 290.9705
Created, Minn. Statutes 2009 270C.02
Criminal investigation unit, Minn. Statutes 2009 270C.05
Criminal justice information system, access, Minn. Statutes 2009 270C.05
Data, see Revenue Department under GOVERNMENT DATA
Death taxes, payment, Minn. Statutes 2009 291.43, 2009 291.44, 2009 291.45
Debt collection, see DEBTS TO STATE, COLLECTION
Deed taxes, duties regarding, Minn. Statutes 2009 287.29, 2009 287.37
Definitions, generally, Minn. Statutes 2009 270C.01
Delinquent taxes, collection, Minn. Statutes 2009 270C.16
Department of state, designation, Minn. Statutes 2009 15.01
Depositions, authority to take, Minn. Statutes 2009 270C.02, 2009 270C.31
Deputy commissioner, appointment, Minn. Statutes 2009 270C.02
Discovery, Minn. Statutes 2009 270B.16
Disparity reduction aid, calculation, Minn. Statutes 2009 273.1398
Dry cleaner environmental response and reimbursement, duties, Minn. Statutes 2009 115B.48 to 2009 115B.492
Generally, Minn. Statutes 2009 270C.03
State Board of Equalization, see APPEAL AND EQUALIZATION BOARDS
Transfer to, see Transfer of duties and functions to under this topic
Emergency medical services districts
Taxes, duties regarding, Minn. Statutes 2009 144F.01
Advice given, erroneous, appeal of tax penalties, Minn. Statutes 2009 270C.34
Alcoholic beverage violations, discharge, Minn. Statutes 2009 299A.02
Appraisers, Minn. Statutes 2009 82B.035, 2009 270C.98
Evaluation, basis, Minn. Statutes 2009 270C.105
Former employees, representation of taxpayers, Minn. Statutes 2009 270C.10
Generally, Minn. Statutes 2009 270C.02
Harassment, Minn. Statutes 2009 270B.14
Obstructing performance of duties, criminal penalties, Minn. Statutes 2009 609.50
Probationary employees, termination, Minn. Statutes 2009 43A.16
Regional representatives, Minn. Statutes 2009 270C.98
Classified employees, see MINNESOTA STATE RETIREMENT SYSTEM (MSRS)
Unclassified employees, Minn. Statutes 2009 352D.02
Seasonal employees, Minn. Statutes 2009 43A.15
State agency debt, case reviewer, Minn. Statutes 2009 16D.10
Unclassified positions, Minn. Statutes 2009 43A.08
Generally, Minn. Statutes 2009 270C.03, 2009 270C.04
Taxpayers' rights and procedures, Minn. Statutes 2009 270C.28
Enterprise zones, duties regarding, Minn. Statutes 2009 469.169 to 2009 469.173, 2009 469.1734, 2009 469.1735
Entertainment taxes, Minn. Statutes 2009 290.9201
Environmental response costs, state aid reduction, Minn. Statutes 2009 115B.41
Estate taxes, see ESTATE TAXES
Examinations, see Audits and examinations under this topic
Appointment, Minn. Statutes 2009 270.83, 2009 270C.02
Compensation and salaries, Minn. Statutes 2009 270C.02
Powers, Minn. Statutes 2009 270C.02, 2009 270C.31, 2009 270C.32
Public Safety Department, agent for Revenue Department, Minn. Statutes 2009 297B.11
Railroad companies, power to examine, Minn. Statutes 2009 270.83
Explore Minnesota Tourism, quarterly sales tax reports, Minn. Statutes 2009 270C.131
Federal health insurance credit, duties regarding, Minn. Statutes 2009 256.362
Fees, generally, claims due state, compromise and settlement, Minn. Statutes 2009 8.30
Filing officers, Minn. Statutes 2009 270C.02
Fire state aid, see State aid to local governments under this topic
Flight property taxes, Minn. Statutes 2009 270.071 to 2009 270.079
Foreign corporations, Minn. Statutes 2009 270C.721, 2009 303.17
Deposits to, Minn. Statutes 2009 297F.21, 2009 349.2125
Levied and redeemed property refund account, Minn. Statutes 2009 270C.711
Revenue recapture revolving fund, Minn. Statutes 2009 270A.07, 2009 270C.41
Service and recovery special revenue fund, Minn. Statutes 2009 270C.15
Tobacco health impact fund, Minn. Statutes 2009 256.9658
Gambling equipment, Minn. Statutes 2009 349.162
Licenses, consulting, Minn. Statutes 2009 349.16
Premises permit fees, reports, Minn. Statutes 2009 349.165
Gambling taxes, Minn. Statutes 2009 297E.02 to 2009 297E.17
Indian gaming casinos, Minn. Statutes 2009 270C.19
Reports about, Minn. Statutes 2009 349.19
Gasoline and petroleum products taxes, Minn. Statutes 2009 296A.02, 2009 296A.24
General education referendum levy, duties, Minn. Statutes 2009 126C.17
Generally, Minn. Statutes 2009 270C.02
Gross revenues taxes, health care taxes, Minn. Statutes 2009 295.53, 2009 295.55
Health care cost containment, data sharing, Minn. Statutes 2009 62J.41
Health care taxes, Minn. Statutes 2009 295.53, 2009 295.55
Housing improvement areas, Minn. Statutes 2009 428A.13
Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2009 290.07
Allocation of income, Minn. Statutes 2009 290.17, 2009 290.20
Alternative minimum tax exemption, inflation adjustments, Minn. Statutes 2009 290.091
Common trust funds, income, Minn. Statutes 2009 289A.12
Corporate franchise taxes, fees, returns, Minn. Statutes 2009 290.0922
Corporations, Minn. Statutes 2009 290.34, 2009 290.371
Delinquent taxes, Minn. Statutes 2009 290.48
Dependent care credit, refunds, Minn. Statutes 2009 290.067
Depletion allowance, apportionment, Minn. Statutes 2009 290.01
Education credit refunds, assignment, Minn. Statutes 2009 290.0679
Educational institutions, conveyances to, income, Minn. Statutes 2009 293.04, 2009 293.05, 2009 293.06, 2009 293.07, 2009 293.10, 2009 293.11, 2009 293.13
Employers, deductions for health insurance contributions, Minn. Statutes 2009 62A.29
Entertainment taxes, Minn. Statutes 2009 290.9201
Exemptions, entities claiming, investigations, Minn. Statutes 2009 290.05
Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2009 290.30
Generally, Minn. Statutes 2009 290.01 to 2009 290.9744
Investment companies, Minn. Statutes 2009 290.36
Marriage penalty credit, tax tables, Minn. Statutes 2009 290.0675
Net operating loss deduction, Minn. Statutes 2009 290.095
Nongame wildlife checkoff, Minn. Statutes 2009 290.431, 2009 290.432
Reciprocity agreements, Minn. Statutes 2009 290.081
Appropriations, Minn. Statutes 2009 290.0671, 2009 290.0674
Political contribution refunds, Minn. Statutes 2009 290.06
Sustainable forest incentive program, annual incentive payments, Minn. Statutes 2009 290C.08
Returns, records and record keeping, Minn. Statutes 2009 270C.20
Tax arbitration boards, appointment, Minn. Statutes 2009 290.081
Tax notices, Minn. Statutes 2009 270C.36, 2009 290.48, 2009 290.92
Tax returns, disclosure, Minn. Statutes 2009 270B.131
Taxpayers, dissolution of marriage, Minn. Statutes 2009 289A.31
Third-party bulk filers, Minn. Statutes 2009 290.92
Withholding, Minn. Statutes 2009 290.923
Withholding (taxes), Minn. Statutes 2009 270C.66, 2009 270C.69, 2009 290.92
Workers' compensation reports, use, Minn. Statutes 2009 176.231
Exemption certification, review, Minn. Statutes 2009 181.723
Tax return data, access to, safeguarding, Minn. Statutes 2009 270B.13
Indians, state and tribal sales, use, and excise taxes, Minn. Statutes 2009 270C.19
Industrial facilities, closings, layoffs, or relocation, Minn. Statutes 2009 116L.976
MinnesotaCare applicants, Minn. Statutes 2009 256L.05
Tax data, Minn. Statutes 2009 270B.14
Insurance taxes, see INSURANCE TAXES
Interrogatories, nonprofit corporations, Minn. Statutes 2009 317A.751
Criminal investigation unit, Minn. Statutes 2009 270C.05
Tax violations, criminal investigations, classification, disclosure, Minn. Statutes 2009 270B.02, 2009 270B.03
Taxes, Minn. Statutes 2009 270C.055
Taxpayers, Minn. Statutes 2009 270C.31
Job opportunity building zones, Minn. Statutes 2009 469.314, 2009 469.318, 2009 469.319, 2009 469.3201
JOBZ benefits, certification of continuing eligibility, Minn. Statutes 2009 469.3193
Land exchanges, class B, Minn. Statutes 2009 94.344
Lawsuits, taxes, Minn. Statutes 2009 270C.61, 2009 270C.728, 2009 271.12
Letters of administration, application rights, Minn. Statutes 2009 291.21
Levies by IRS against state tax refunds, Minn. Statutes 2009 270C.41
Licensing boards, duties regarding, Minn. Statutes 2009 214.04, 2009 214.16
Limited liability companies, Minn. Statutes 2009 270C.721
Foreign limited partnerships, dissolution, Minn. Statutes 2009 321.0906
Liquefied petroleum gas sales, fees, Minn. Statutes 2009 239.785
Generally, Minn. Statutes 2009 297G.01 to 2009 297G.22
Liquor license applicants, unpaid state or local taxes or assessments, liability, Minn. Statutes 2009 270B.07
Local assessment practices, review, Minn. Statutes 2009 273.0645
Calculation and payment, Minn. Statutes 2009 477A.011 to 2009 477A.15
Disparity reduction aid, Minn. Statutes 2009 275.08
Local government revenue forecasts, Minn. Statutes 2009 16A.103
Local governments, taxes, collection, Minn. Statutes 2009 270C.17
Local relief associations, see Retirement plans under this topic
Lottery prizes, withholding from, Minn. Statutes 2009 349A.08
Marijuana and controlled substances taxes, duties, Minn. Statutes 2009 297D.02 to 2009 297D.13
Metropolitan areas, revenue distribution, Minn. Statutes 2009 473F.02, 2009 473F.07, 2009 473F.10, 2009 473F.13
Highway project taxes, Minn. Statutes 2009 473.167
Levy limits, Minn. Statutes 2009 473.249
Transit taxes, levy limits, Minn. Statutes 2009 473.446
Metropolitan Mosquito Control Commission, Minn. Statutes 2009 473.711
Metropolitan solid waste landfill fees, Minn. Statutes 2009 473.843
Agglomerating facilities, Minn. Statutes 2009 298.392, 2009 298.395, 2009 298.396
Gross proceeds, metal and mineral product sales, Minn. Statutes 2009 298.016
Iron ore bearing materials (other than taconite) taxes, Minn. Statutes 2009 298.405
Mineral rights owners, filings, Minn. Statutes 2009 298.48
Semitaconite taxes, Minn. Statutes 2009 298.38, 2009 298.39
Taconite and iron sulfides taxes, Minn. Statutes 2009 126C.48, 2009 126C.65, 2009 298.24, 2009 298.27, 2009 298.28
Taconite municipal aid, Minn. Statutes 2009 298.282, 2009 298.283
Taconite state aid, Minn. Statutes 2009 298.285
Unmined ore, notice about, Minn. Statutes 2009 298.47
Minneapolis Firefighters Relief Association, Minn. Statutes 2009 423C.13
Minnesota college savings plan, Minn. Statutes 2009 136G.11
MinnesotaCare, Minn. Statutes 2009 256L.05
Mission of department, Minn. Statutes 2009 270C.03
Mortgage foreclosure sales and, Minn. Statutes 2009 580.15
Mortgage registry taxes, Minn. Statutes 2009 287.12, 2009 287.37
Motor carrier inspections, Minn. Statutes 2009 221.221
Motor fuel taxes, see MOTOR FUEL TAXES
Collections, reporting, Minn. Statutes 2009 297A.991
Motor carriers, interstate, as retailers, Minn. Statutes 2009 297A.90, 2009 297A.91
Refund applications, forms, Minn. Statutes 2009 297B.031
Registrar as agent, Minn. Statutes 2009 297B.11
Motor vehicles owned by, Minn. Statutes 2009 168.012
Criminal investigators, marking, Minn. Statutes 2009 16B.54
Unmarked motor vehicles, Minn. Statutes 2009 168.012, 2009 270C.03
Multistate Tax Commission, Minn. Statutes 2009 290.172
Multistate Tax Compact Advisory Committee, Minn. Statutes 2009 290.173
Municipal boundary adjustments, orders, notice received, Minn. Statutes 2009 414.09
Nonprofit corporations, dissolution, Minn. Statutes 2009 317A.823
Nonresidents, contractors, surety payments, Minn. Statutes 2009 290.9705
Nonsettlement cigarettes fee, Minn. Statutes 2009 297F.24
Oaths and affirmations, authority to administer
Generally, Minn. Statutes 2009 270C.02, 2009 270C.31
Offers-in-compromise or installment payments
Tax liability, Minn. Statutes 2009 270C.52
Offices, equipment, and supplies, Minn. Statutes 2009 270C.02
Partnerships, foreign, certificates of authority, Minn. Statutes 2009 270C.721
Party to suits, Tax Court, Small Claims Division, Minn. Statutes 2009 271.21
Payments by, witnesses, Minn. Statutes 2009 270C.31
Assessment or equalization, commissioner's orders, Minn. Statutes 2009 270C.924, 2009 270C.926
Listing, Minn. Statutes 2009 273.48
Manufactured homes, delinquent taxes, Minn. Statutes 2009 277.17
Personal property, leased property lists, Minn. Statutes 2009 272.69
Tax assessments, Minn. Statutes 2009 273.33, 2009 273.37, 2009 273.43
Utilities, Minn. Statutes 2009 273.371, 2009 273.372
Bulk purchasers, licenses, Minn. Statutes 2009 296A.05
Distributors, licenses, Minn. Statutes 2009 296A.03
Inspections, Minn. Statutes 2009 239.101
Licenses, revocations, Minn. Statutes 2009 296A.06
Special fuel dealers, licenses, Minn. Statutes 2009 296A.04
Taxes, see MOTOR FUEL TAXES
Petroleum tank release cleanup, fees, Minn. Statutes 2009 115C.08
Police and fire state aid, see State aid to local governments under this topic
Police and firefighter relief associations
Financial compliance reports, Minn. Statutes 2009 6.495
Political contribution refunds, reports, Minn. Statutes 2009 290.06
Property Tax Division, Minn. Statutes 2009 270C.98
Appropriations, Minn. Statutes 2009 290A.23, 2009 290A.25
Certificates of rent paid, Minn. Statutes 2009 290A.19
Determinations by, Minn. Statutes 2009 290A.03
Payments, Minn. Statutes 2009 290A.07, 2009 290A.09
Rulemaking, Minn. Statutes 2009 290A.20
Statements, Minn. Statutes 2009 290A.14
Tax tables, Minn. Statutes 2009 290A.04
Workers' compensation reports, use, Minn. Statutes 2009 176.231
Abatements, notice, Minn. Statutes 2009 375.192
Agricultural Property Tax Law, deferment applications, Minn. Statutes 2009 273.111
Appeal and equalization boards, Minn. Statutes 2009 274.01, 2009 274.14
Appeals, Minn. Statutes 2009 270C.925
Assessment or equalization hearings, request for, Minn. Statutes 2009 270C.922
Biennial report, Minn. Statutes 2009 270C.13
Certificates of real estate value, Minn. Statutes 2009 272.115
Certificates of rent paid, Minn. Statutes 2009 290A.19
Classification of property, changes, Minn. Statutes 2009 273.17
Complaints, investigations, Minn. Statutes 2009 270C.92
Congressional Medal of Honor recipients, Minn. Statutes 2009 273.118
Data, tax administration purposes, Minn. Statutes 2009 272.115
Delinquent taxes, Minn. Statutes 2009 279.06, 2009 279.34
Duties and powers generally, Minn. Statutes 2009 270C.85
Electric generating facilities, efficiency increases, Minn. Statutes 2009 272.0211
Equalization hearings, Minn. Statutes 2009 270C.921
Excess levies, appeals, Minn. Statutes 2009 275.065
Exemptions, statements, Minn. Statutes 2009 272.025
Homesteads, Minn. Statutes 2009 273.124, 2009 273.1315
Iron ore, value, Minn. Statutes 2009 273.1104
Local government levies, Minn. Statutes 2009 275.07, 2009 275.62, 2009 275.74
Meetings, Minn. Statutes 2009 384.06
Natural resource lands receiving in-lieu payments, valuation estimates, Minn. Statutes 2009 273.13
Net tax capacity hearings, Minn. Statutes 2009 270C.921 to 2009 270C.924
New counties, total taxable market value assessment, Minn. Statutes 2009 370.01
Open Space Property Tax Law, deferment applications, Minn. Statutes 2009 273.112
Personal property taxes, see same under this topic
Pollution control or abatement equipment or devices, tax exemption, Minn. Statutes 2009 272.02
Property tax relief, taconite and iron ore areas, Minn. Statutes 2009 273.135, 2009 273.136
Property valuation notices, Minn. Statutes 2009 273.121
Railroad operating property, Minn. Statutes 2009 270.81 to 2009 270.87, 2009 272.20
Real estate tax judgment sales, Minn. Statutes 2009 280.001 to 2009 280.43
Real estate tax judgment sales redemption, Minn. Statutes 2009 281.01 to 2009 281.40
Real property owners, disability status certification, Minn. Statutes 2009 273.13
Refunds, see Property tax refunds under this topic
Regional public library systems, levies, Minn. Statutes 2009 134.342
Reports of certified levies, Minn. Statutes 2009 275.07
Revenues, transfer to, Minn. Statutes 2009 276.112
School district payments, certifying, Minn. Statutes 2009 273.1392
School district property taxes, see same under this topic
School districts, rate conversion, Minn. Statutes 2009 273.1102
State aid to local governments, duties regarding, solid waste disposal facility contingency action costs, Minn. Statutes 2009 116.07
State elections campaign fund, certifications, Minn. Statutes 2009 10A.31, 2009 10A.321
State general tax, levy rate, Minn. Statutes 2009 275.025
Statements, forms, Minn. Statutes 2009 276.04
Tax assessments, Minn. Statutes 2009 274.09, 2009 274.13, 2009 274.16
Tax increment financing districts, taxable parcels, reduction in market value, Minn. Statutes 2009 272.71
Wind energy conversion systems, Minn. Statutes 2009 272.028, 2009 272.029
Public campground leasing rules, approval, Minn. Statutes 2009 92.46
Public safety radio communication system, reports, Minn. Statutes 2009 373.47
Public utilities, property taxes, Minn. Statutes 2009 216B.1646
Railroad operating property, Minn. Statutes 2009 270.81 to 2009 270.87, 2009 272.20
Railroads, Minn. Statutes 2009 273.372
Ramsey County, tax-forfeited lands, Minn. Statutes 2009 383A.76
Real estate tax judgment sales redemption, see REAL ESTATE TAX JUDGMENT SALES REDEMPTION
Real estate tax judgment sales, see REAL ESTATE TAX JUDGMENT SALES
Records and record keeping, generally
Commissioner's orders, Minn. Statutes 2009 270C.33
Copies, certification, Minn. Statutes 2009 270C.02
Filing officers, authorization, Minn. Statutes 2009 270C.02
Red Lake Game Preserve, duties regarding, Minn. Statutes 2009 282.221
Regional public library systems, levies, Minn. Statutes 2009 134.342
Agricultural homesteads, valuation, Minn. Statutes 2009 273.1108
Bills (legislative), tax incidence impact analysis, Minn. Statutes 2009 270C.13
Business corporations, tax return information, Minn. Statutes 2009 302A.821
Delinquent taxes, collection, Minn. Statutes 2009 270C.16
Excise taxes, biennial report, Minn. Statutes 2009 270C.13
Explore Minnesota Tourism tax report, Minn. Statutes 2009 270C.131
Impact analysis report, state aid to local governments, Minn. Statutes 2009 465.82
Income and franchise taxes, Minn. Statutes 2009 270C.13, 2009 290.081
Iron Range municipalities, tax relief area revenue distribution, Minn. Statutes 2009 276A.01
Legislative bills, revenue estimates, Minn. Statutes 2009 270C.11
Levied and redeemed property refund account, Minn. Statutes 2009 270C.711
Local government revenue forecasts, Minn. Statutes 2009 16A.103
Metropolitan area municipalities, adjusted net tax capacity, Minn. Statutes 2009 473F.02
Motor vehicle sales taxes, government revenues, Minn. Statutes 2009 297A.991
Net tax capacity, proceedings to change, Minn. Statutes 2009 270C.91
Political contribution refunds, Minn. Statutes 2009 290.06
Property taxes, biennial report, Minn. Statutes 2009 270C.13
Sales and use taxes, Minn. Statutes 2009 270C.13, 2009 297A.991
School districts, adjusted net tax capacity, Minn. Statutes 2009 127A.48
Solid waste management taxes, revenues, Minn. Statutes 2009 297H.13
Taconite and iron sulfides taxes, estimated distribution, Minn. Statutes 2009 298.28
Tax expenditure budget, Minn. Statutes 2009 270C.11
Tax incidence reports, Minn. Statutes 2009 270C.13
Tax payments by financial transaction card, Minn. Statutes 2009 270C.425
Taxable property, Minn. Statutes 2009 270C.85
Research Division, Minn. Statutes 2009 270C.12
Restitution debt, Minn. Statutes 2009 611A.04
Local firefighter relief associations, duties, Minn. Statutes 2009 69.051
Local relief associations, Minn. Statutes 2009 353.665, 2009 353A.10
Police and firefighter relief associations, financial compliance reports, Minn. Statutes 2009 6.495
Public retirement plans, employee contribution pick ups, Minn. Statutes 2009 356.62
Volunteer firefighter relief associations, Minn. Statutes 2009 424B.02, 2009 424B.08, 2009 424B.20
Revenue laws, administration, Minn. Statutes 2009 270C.02, 2009 270C.03
Revenue notices, Minn. Statutes 2009 270C.07
Generally, Minn. Statutes 2009 270A.01 to 2009 270A.12
Restitution debt, Minn. Statutes 2009 611A.04
Agglomerating facilities, Minn. Statutes 2009 298.392
Agglomerating facilities taxes, reporting, Minn. Statutes 2009 298.395
Aircraft, Minn. Statutes 2009 270.074, 2009 360.595
Certificates of real estate value, Minn. Statutes 2009 272.115
Cigarette and tobacco products taxes, Minn. Statutes 2009 297F.02
Cigarette taxes, Minn. Statutes 2009 297F.06, 2009 297F.08
Classification of property, Minn. Statutes 2009 273.125
Common carriers, registration as retail dealers, Minn. Statutes 2009 297A.90
Dry cleaning facilities, use fees, returns, Minn. Statutes 2009 115B.491
Exemptions, Minn. Statutes 2009 14.03
Fiduciaries, notice of fiduciary capacity, Minn. Statutes 2009 290.30
Fire state aid, Minn. Statutes 2009 69.011, 2009 69.021
Flight property taxes, federal law, conformity, Minn. Statutes 2009 270.078
Health care taxes, Minn. Statutes 2009 295.57
Affiliated corporations, combined reports, accounting periods, Minn. Statutes 2009 290.07
Depletion allowance, apportionment, Minn. Statutes 2009 290.01
Estimated payments, Minn. Statutes 2009 289A.26
Net operating loss deduction, Minn. Statutes 2009 290.095
Payments, due dates, Minn. Statutes 2009 289A.20
Liquor taxes, Minn. Statutes 2009 297G.03, 2009 297G.12
Manufactured homes, classification of property, Minn. Statutes 2009 273.125
Marijuana and controlled substances taxes, Minn. Statutes 2009 297D.03
Metropolitan solid waste landfill fees, Minn. Statutes 2009 473.843
Motor vehicle sales taxes, Minn. Statutes 2009 297A.90, 2009 297B.11
Open Space Property Tax Law, valuation and deferment eligibility guidelines, Minn. Statutes 2009 273.112
Petroleum products, distribution, sale, or use, Minn. Statutes 2009 296A.02
Property taxes, refunds, Minn. Statutes 2009 290A.20
Quiet aircraft, Minn. Statutes 2009 270.074
Railroad companies, operating property, valuation, Minn. Statutes 2009 270.84, 2009 270.86
Revenue recapture, Minn. Statutes 2009 270A.04, 2009 270A.12
Sales and use taxes, Minn. Statutes 2009 289A.11, 2009 297A.76
Sectional structures, classification of property, Minn. Statutes 2009 273.125
Semitaconite taxes, reports, Minn. Statutes 2009 298.38
Special motor fuel, distribution, sale, or use, Minn. Statutes 2009 296A.02
Taconite and iron sulfides taxes, reporting, Minn. Statutes 2009 298.27
Tax assessments, Minn. Statutes 2009 270C.03
Tax returns, Minn. Statutes 2009 270B.19, 2009 289A.08
Taxes, Minn. Statutes 2009 270C.06
Taxpayers, information about, disclosure, Minn. Statutes 2009 270B.19
Taxpayers' rights advocates, Minn. Statutes 2009 270C.44
Withholding (taxes), Minn. Statutes 2009 289A.09, 2009 289A.20, 2009 290.92, 2009 290.923
Auctions, security property, Minn. Statutes 2009 297A.92
Explore Minnesota Tourism tax report, Minn. Statutes 2009 270C.131
Filing and payment, authorization, Minn. Statutes 2009 289A.18
Local sales tax, Minn. Statutes 2009 297A.99, 2009 473.592
Motor vehicle sales taxes, see same under this topic
Reports, Minn. Statutes 2009 270C.13, 2009 297A.991
Revenues, depositing, Minn. Statutes 2009 297A.94
Sales and use tax permits, Minn. Statutes 2009 297A.83
Schedules, Minn. Statutes 2009 297A.95
Uniform administration, Minn. Statutes 2009 297A.995
School district property taxes
Debt limits, Minn. Statutes 2009 126C.69
General education referendum levy, Minn. Statutes 2009 126C.17
Market values, Minn. Statutes 2009 475.53
Net tax capacity, Minn. Statutes 2009 127A.48
School districts, adjusted net tax capacity, Minn. Statutes 2009 127A.48
Taconite and iron sulfides taxes, Minn. Statutes 2009 126C.48, 2009 126C.65
Seal, Minn. Statutes 2009 270C.02
Seed capital investment credit, Minn. Statutes 2009 116J.8732, 2009 290.06
Senior citizens' property tax deferral program, Minn. Statutes 2009 290B.04 to 2009 290B.10
Service of process by, generally, service by mail, records, Minn. Statutes 2009 270C.38
Setoff, political subdivision debts, Minn. Statutes 2009 270C.18
Snowmobile purchaser's certificates, form, Minn. Statutes 2009 84.82
Solid waste management taxes, Minn. Statutes 2009 297H.01 to 2009 297H.13&year=2009">2009 297H.13, 297H.13
Special service districts, Minn. Statutes 2009 428A.02
Sports bookmaking taxes, statistics, Minn. Statutes 2009 297E.03
State agency fees, collection from Indian tribes, Minn. Statutes 2009 270C.19
State aid to local governments
Estimates or actual amounts, Minn. Statutes 2009 276.04
Fire state aid, Minn. Statutes 2009 69.021, 2009 423C.13
Impact analysis report, Minn. Statutes 2009 465.82
Calculation and payment, Minn. Statutes 2009 477A.011, 2009 477A.0124, 2009 477A.014, 2009 477A.03, 2009 477A.15
Disparity reduction aid, Minn. Statutes 2009 275.08
Police state aid, Minn. Statutes 2009 297I.25
Reductions, Minn. Statutes 2009 115B.41, 2009 270C.96
Utility valuation transition aid, Minn. Statutes 2009 477A.16
Wetlands replacement lands, report, payments in lieu of taxes, Minn. Statutes 2009 477A.12
Contractors, income tax withholding, Minn. Statutes 2009 270C.66
Vendors or contractors, tax liability, Minn. Statutes 2009 270B.09
State laws and statutes, free copies, Minn. Statutes 2009 3C.12
Streamlined sales tax agreement, see under SALES AND USE TAXES
Studies by, statistical studies, Minn. Statutes 2009 270B.04
Subpoenas, authority to issue, Minn. Statutes 2009 270C.02, 2009 270C.31, 2009 270C.32
Supplemental nursing services agencies, duties, Minn. Statutes 2009 144A.72
Sustainable forest incentive program, Minn. Statutes 2009 290C.04 to 2009 290C.06, 2009 290C.08 to 2009 290C.12
Tax assessments, see TAX ASSESSMENTS
Tax clearance certificates, see TAX CLEARANCE CERTIFICATES
Tax collections, Minn. Statutes 2009 270C.03, 2009 270C.50
Tax Court appeals, see Appeals to under TAX COURT
Tax debtor data match system, Minn. Statutes 2009 13B.07
Tax expenditure budget, Minn. Statutes 2009 270C.11
Tax extension agreements, Minn. Statutes 2009 289A.42, 2009 297F.17
Tax incidence reports, Minn. Statutes 2009 270C.13
Tax increment financing, Minn. Statutes 2009 469.1761, 2009 469.1794
Exemption from rulemaking, Minn. Statutes 2009 14.03
Issuance, effect, Minn. Statutes 2009 270C.07, 2009 270C.08
Wetland value, Minn. Statutes 2009 273.11
Tax information microdata sample analysis, Minn. Statutes 2009 270C.12
Tax judgment sales, Minn. Statutes 2009 270C.7101, 2009 270C.7104
Agreements, Minn. Statutes 2009 270C.33, 2009 270C.35, 2009 270C.52
Understatement, burden of proof, Minn. Statutes 2009 289A.60
Contracts for deed, termination notice, Minn. Statutes 2009 559.21
Generally, Minn. Statutes 2009 270C.63
Tax lists, abstracts, Minn. Statutes 2009 275.29
Administration and compliance, third party subpoenas, Minn. Statutes 2009 270C.32, 2009 270C.61
Assessments, Minn. Statutes 2009 270C.33, 2009 297D.12, 2009 297G.16, 2009 297G.17
Chiropractors, Minn. Statutes 2009 148.10
Copies to third-party bulk filers and clients, Minn. Statutes 2009 290.92
Dental auxiliaries, Minn. Statutes 2009 150A.08
Dentists, Minn. Statutes 2009 150A.08
Generally, Minn. Statutes 2009 270C.72, 2009 270C.725
Insurance producers, Minn. Statutes 2009 60K.44
Marriage and family therapists, Minn. Statutes 2009 148B.06
Mental health workers, Minn. Statutes 2009 148B.06
Osteopaths, Minn. Statutes 2009 147.091
Physicians and surgeons, Minn. Statutes 2009 147.091
Real estate licensees, Minn. Statutes 2009 82.35
Social workers, Minn. Statutes 2009 148B.06
Flight property taxes, Minn. Statutes 2009 270.075
Income and franchise taxes, Minn. Statutes 2009 270C.36, 2009 290.48, 2009 293.11
Jeopardy assessments and collections, Minn. Statutes 2009 270C.36
Levies for collection or payment, Minn. Statutes 2009 270C.67, 2009 270C.68, 2009 270C.7101, 2009 270C.7109
Liens, filing, Minn. Statutes 2009 270C.63
Refunds, Minn. Statutes 2009 270A.03, 2009 270A.07, 2009 289A.50
Returns, failure to file, Minn. Statutes 2009 270C.72
Semitaconite taxes, estimates, correction, Minn. Statutes 2009 298.39
Solid waste management taxes, Minn. Statutes 2009 297H.13
Tax classification of iron-bearing formations, Minn. Statutes 2009 273.16
Administrative review, Minn. Statutes 2009 270C.35
Delinquent taxpayers, publication of names, Minn. Statutes 2009 270C.728
Electronic tax payments, Minn. Statutes 2009 270C.42
Mailed materials, use of Social Security number, Minn. Statutes 2009 270C.308
Rights, appeals, Minn. Statutes 2009 270C.33
Unconstitutional tax laws, cumulative refunds owed, Minn. Statutes 2009 270C.43
Third-party bulk filers, suspension or revocation of registration, Minn. Statutes 2009 290.92
Tobacco products distributors or subjobbers, license suspension, revocation, or denial, Minn. Statutes 2009 297F.04
Utility property, exemption, valuation, classification, or tax, Minn. Statutes 2009 273.372
Withholding (taxes), Minn. Statutes 2009 270C.69, 2009 270C.725, 2009 290.92
Tax payments by financial transaction card, Minn. Statutes 2009 270C.425
Authority to terminate electronic filing, Minn. Statutes 2009 289A.60
Complaints about, data sharing, Minn. Statutes 2009 270C.445
Preparers subject to penalties, publication of names, Minn. Statutes 2009 270C.446
Appropriations, Minn. Statutes 2009 270C.19
Extension agreements, Minn. Statutes 2009 289A.42
Locating payees, Minn. Statutes 2009 270B.11
Tax relief area revenue distribution, Minn. Statutes 2009 276A.01, 2009 276A.02, 2009 276A.05, 2009 276A.08, 2009 276A.09
Tax return data, information exchange, Minn. Statutes 2009 270B.12, 2009 270C.03
Disclosure, income and franchise taxes, Minn. Statutes 2009 270B.131
Notice and demand to file, Minn. Statutes 2009 289A.12
Prepared by department, generally, Minn. Statutes 2009 270C.03, 2009 270C.33
Trust funds, Minn. Statutes 2009 289A.12
Tax revenue-sharing, Indian tribes, Minn. Statutes 2009 270C.19
Generally, see Revenues under specific kinds of taxes
Revenue notices, Minn. Statutes 2009 14.03
Tax shelters, registration and listing, Minn. Statutes 2009 289A.121
Marriage penalty credit, income taxes, Minn. Statutes 2009 290.0675
Property taxes, payments, refunds, Minn. Statutes 2009 290A.04
Withholding (taxes), Minn. Statutes 2009 270C.69, 2009 290.92
Tax-forfeited lands, see TAX-FORFEITED LAND
Tax-increment financing, Minn. Statutes 2009 469.175
Taxpayer assistance grants, Minn. Statutes 2009 270C.21
Taxpayer interviews, procedures, Minn. Statutes 2009 270C.285
Taxpayers' rights advocates, Minn. Statutes 2009 270A.11
Testimony, authority to take, Minn. Statutes 2009 270C.02
Tobacco products delivery sales, out-of-state retailers
Registration and reports, Minn. Statutes 2009 325F.781
Change of name, Minn. Statutes 2009 379.09
Organization or change of boundaries, Minn. Statutes 2009 379.05
Towns with the same name, Minn. Statutes 2009 379.07
Township mutual companies, annual statements, Minn. Statutes 2009 67A.11
Transfer of duties and functions to
Liquor Control Department, Minn. Statutes 2009 340A.201
Travel expenses, approval and payment, Minn. Statutes 2009 270C.02
Trunk highway bonds, debt service, motor fuel tax surcharge for, Minn. Statutes 2009 296A.083
Trust funds, income and franchise taxes, Minn. Statutes 2009 289A.12
Unemployment insurance, Minn. Statutes 2009 268.145, 2009 268.19
Utilities, personal property taxes, Minn. Statutes 2009 273.371, 2009 273.372
Video display devices, recycling, Minn. Statutes 2009 115A.1310 to 2009 115A.1330
Volunteer firefighters relief associations, Minn. Statutes 2009 424A.02
Wetlands property tax exemption, Minn. Statutes 2009 275.295
Wind energy conversion systems, Minn. Statutes 2009 272.028, 2009 272.029
Withholding (taxes), Minn. Statutes 2009 270C.69, 2009 290.92, 2009 290.923
Generally, Minn. Statutes 2009 270C.02, 2009 270C.31
Net tax capacity hearings, Minn. Statutes 2009 270C.923
Tax administration and compliance, Minn. Statutes 2009 270C.32
Workers' compensation reports, use, Minn. Statutes 2009 176.231