See also TAX COURT
Abatements, requests for abatement of interest or additional tax charge, Minn. Laws 2014 c 308 art 11 s 1
Administration and compliance requirements, definitions, Minn. Laws 2019 1Sp c 6 art 1 s 3
Administration and compliance requirements, definitions, Minn. Laws 2017 c 1 s 1, 3, 7, 8
Administration, tax system management, Minn. Laws 2019 1Sp c 10 art 1 s 14
Administration, tax system management, Minn. Laws 2017 1Sp c 4 art 1 s 14
Administrative review, generally, Minn. Laws 2017 1Sp c 1 art 16 s 8, 9
Admissions taxes, Minn. Laws 2012 c 299 art 1 s 23
Agglomerating facilities taxes, see AGGLOMERATING FACILITIES TAXES
Appeals regarding, tax collections suspended during, Minn. Laws 2017 1Sp c 1 art 16 s 5
Appeals, claims, filing, and government shutdown, Minn. Laws 2011 1Sp c 7 art 10 s 6
Business tax account numbers, applications for, Minn. Laws 2011 c 112 art 5 s 2
Cigarette and tobacco products taxes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Cigarettes, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Collection, generally, see DEBTS TO STATE, COLLECTION
Collection, suspension during appeals, Minn. Laws 2017 1Sp c 1 art 16 s 5
Computation of amounts, rounding, Minn. Laws 2011 c 112 art 5 s 3, 8
Cost of living adjustment, determination, Minn. Laws 2019 1Sp c 6 art 1 s 2
Deed taxes, see DEED TAXES
Definitions. cost of living adjustment, Minn. Laws 2019 1Sp c 6 art 1 s 2
Delinquent tax penalties, abatement, declared emergencies, Minn. Laws 2010 c 389 art 10 s 2
Delinquent taxes, abatement, Minn. Laws 2017 1Sp c 1 art 16 s 7
Delinquent taxes, debt settlements, Minn. Laws 2016 c 100 s 3, 4
Delinquent taxes, employer-withheld amounts, electronic payments, Minn. Laws 2013 c 142 art 5 s 3
Delinquent taxes, lottery winners, revisor's correction, Minn. Laws 2019 c 50 art 1 s 88
Economic development incentive programs, evaluation, Minn. Laws 2015 c 77 art 2 s 2
Entertainment taxes, see under INCOME AND FRANCHISE TAXES
Estate taxes, see ESTATE TAXES
Estate, see ESTATE TAXES
Excise taxes, see EXCISE TAXES
Burden, reports about, Minn. Laws 2011 1Sp c 7 art 10 s 1, 4
Offset of taxes or other payments, Minn. Laws 2011 1Sp c 10 art 3 s 33, 34
Flight property taxes, see FLIGHT PROPERTY TAXES
Forms, Revenue Department, duties, Minn. Laws 2017 1Sp c 1 art 16 s 4, 29, 30, 32, 44
Franchise, see INCOME AND FRANCHISE TAXES
Gambling taxes, see GAMBLING TAXES
Gambling taxes, Minn. Laws 2015 c 21 art 1 s 65
Gambling, see GAMBLING TAXES
Gift taxes, see GIFT TAXES
Health care gross revenues, see HEALTH CARE TAXES
Income taxes, see INCOME AND FRANCHISE TAXES
Income, see INCOME AND FRANCHISE TAXES
Insurance, see INSURANCE TAXES
Internal Revenue Code, updated, Minn. Laws 2015 c 1 s 1-5
Lawsuits, district court fees, Minn. Laws 2017 c 95 art 4 s 1
Liability, assessments, deadlines, Minn. Laws 2014 c 308 art 11 s 2
Liquor taxes, see LIQUOR TAXES
Liquor, see LIQUOR TAXES
Local taxes, special laws, Minn. Laws 2017 1Sp c 1 art 19 s 1
Lodging taxes, Saint Paul (city), Minn. Laws 2011 c 112 art 4 s 6
Lodging taxes, see LODGING TAXES
Marijuana taxes, see MARIJUANA AND CONTROLLED SUBSTANCES TAXES
Market value definitions, effective date, Minn. Laws 2013 c 143 art 14 s 112
Mining, see MINING TAXES
Mortgage registry taxes, see MORTGAGE REGISTRY TAXES
Motor fuel taxes, see MOTOR FUEL TAXES
Motor fuel, see MOTOR FUEL TAXES
Motor vehicle registration, see MOTOR VEHICLE REGISTRATION TAXES
Motor vehicle sales, see MOTOR VEHICLE SALES TAXES
Multistate Tax Compact, repeals, Minn. Laws 2013 c 143 art 13 s 24
Net proceeds taxes, see NET PROCEEDS TAXES (MINING)
Notices, see TAX NOTICES
Occupation taxes, see OCCUPATION TAXES
Payment agreements, Minn. Laws 2014 c 308 art 9 s 19
Payment, failure to pay electronically, penalty, Minn. Laws 2013 c 143 art 18 s 3
Payment, underpayment, erroneous refunds considered as, Minn. Laws 2017 1Sp c 1 art 16 s 27
Payments, crediting to liabilities, Minn. Laws 2011 c 112 art 5 s 5, 6
Penalties (monetary), abatement, Minn. Laws 2017 1Sp c 1 art 16 s 7
Personal property taxes, see under PROPERTY TAXES
Private transfer fees, Minn. Laws 2010 c 371 s
Production taxes, distribution, Minn. Laws 2019 1Sp c 6 art 4 s 22
Production taxes, wind energy conversion systems, Minn. Laws 2011 c 112 art 3 s 2
Solar energy, Minn. Laws 2017 1Sp c 1 art 16 s 18
Wind energy conversion systems, Minn. Laws 2017 1Sp c 1 art 15 s 12, 13, 2017 1Sp c 1 art 16 s 17
Property taxes, see PROPERTY TAXES
Property, see PROPERTY TAXES
Refunds, see TAX REFUNDS
Debit cards for, data security audit, Minn. Laws 2013 c 142 art 5 s 14
Penalties, interest on, Minn. Laws 2013 c 143 art 18 s , 5
Claims, filing, and government shutdown, Minn. Laws 2011 1Sp c 7 art 10 s 6
Crediting to liabilities, Minn. Laws 2011 c 112 art 5 s 5
Returns, see TAX RETURNS
Sales taxes, see SALES AND USE TAXES
Sales, see SALES AND USE TAXES
Semitaconite taxes, see SEMITACONITE TAXES
Solid waste management taxes, see SOLID WASTE MANAGEMENT TAXES
Substantial understatement of liability, penalty, Minn. Laws 2013 c 143 art 18 s 6
Taconite taxes, see TACONITE AND IRON SULFIDES TAXES
Taconite, see TACONITE AND IRON SULFIDES TAXES
Tax audits, criminal investigations, exceptions to notice requirements, Minn. Laws 2011 c 112 art 5 s 4
Tax bills, benchmarks and critical indicators, Minn. Laws 2010 c 389 art 2 s 3
Hearings, Minn. Laws 2014 c 308 art 8 s 3, 4
Pharmacists, Minn. Laws 2014 c 291 art 5 s 3
Definitions, Minn. Laws 2014 c 308 art 4 s 7
Disclosure, revisor's corrections, Minn. Laws 2014 c 275 art 1 s 139
Who may inspect, Minn. Laws 2014 c 308 art 4 s 8
Periodic review, report about, Minn. Laws 2010 c 389 art 10 s 5, 10
Reports about, property tax principles, Minn. Laws 2010 c 389 art 2 s 3
Statements of intent, in bills, Minn. Laws 2010 c 389 art 10 s 1
Tax identification numbers, secretary of state data, Minn. Laws 2013 c 110 s 10, 11
Tax incidence report, Minn. Laws 2011 1Sp c 7 art 10 s 1, 4
Tax liability, successor liability of businesses, Minn. Laws 2019 1Sp c 6 art 11 s 2
Tax liens, revisor's corrections, Minn. Laws 2013 c 125 art 1 s 59
Tax notices, assessments, determinations, or orders, Minn. Laws 2017 1Sp c 1 art 16 s 6
Tax notices, electronic format, Minn. Laws 2013 c 143 art 18 s 2
Tax preparers, see TAX PREPARERS
Electronic filing, Minn. Laws 2010 c 215 art 12 s 29
Technical corrections, Minn. Laws 2010 c 382 s 56
Tax shelters, revisor's corrections, Minn. Laws 2017 c 40 art 1 s 98, 99
Tax-related activities, state contracts for, Minn. Laws 2011 c 112 art 11 s 1
Taxpayer assistance grants, Minn. Laws 2019 1Sp c 6 art 11 s 18
Taxpayer assistance services, Minn. Laws 2013 c 142 art 1 s 14
Confession of judgment, Minn. Laws 2017 1Sp c 1 art 2 s 24
Financial literacy counseling, Minn. Laws 2017 1Sp c 1 art 2 s 24
Unauthorized diversion programs, challenges, Minn. Laws 2017 1Sp c 1 art 4 s 18
Tobacco products taxes, Minn. Laws 2011 1Sp c 9 art 2 s 25
Tobacco products, see CIGARETTE AND TOBACCO PRODUCTS TAXES
Unemployment insurance taxes, see UNEMPLOYMENT INSURANCE TAXES
Unsession changes, Minn. Laws 2014 c 308 art 9 s
Wind energy conversion systems, Minn. Laws 2011 c 112 art 3 s 2
Withholding (taxes), see WITHHOLDING (TAXES)