Minnesota Administrative Rules — Department of Revenue

497 sections.

• 8001.0100
• 8001.0200
• 8001.0300 RESIDENT AND DOMICILE DEFINED; CONSIDERATIONS
• 8001.0400
• 8001.0500
• 8001.0600
• 8001.0700
• 8001.9000 INCORPORATION BY REFERENCE OF INTERNAL REVENUE CODE
• 8002.0100
• 8002.0200 MINNESOTA GROSS INCOME FOR INDIVIDUALS WHO ARE PART-YEAR RESIDENTS OR NONRESIDENTS OF MINNESOTA (FEDERAL ADJUSTED GROSS INCOME)
• 8002.0300 SUBTRACTION FOR INTEREST ON U.S. GOVERNMENT OBLIGATIONS
• 8003.0100
• 8006.0100
• 8006.0200
• 8007.0100
• 8007.0200
• 8007.0300 RESTORATION OF AMOUNTS RECEIVED OR ACCRUED UNDER CLAIM OF RIGHT
• 8007.0400
• 8007.0500
• 8007.0600
• 8007.0700
• 8007.0800
• 8007.2000
• 8007.3000
• 8007.4000
• 8008.0100
• 8008.0200
• 8008.0300
• 8008.0400
• 8008.0500
• 8009.0100
• 8009.0200
• 8009.0300
• 8009.0400
• 8009.0500
• 8009.0600
• 8009.0700
• 8009.0800
• 8009.0900
• 8009.1000
• 8009.1100
• 8009.1200
• 8009.1300
• 8009.1400
• 8009.1500
• 8009.1600
• 8009.1700
• 8009.1800
• 8009.1900
• 8009.2000
• 8009.2100
• 8009.2200
• 8009.2300
• 8009.2400
• 8009.2500
• 8009.2600
• 8009.2700
• 8009.3000
• 8009.4000
• 8009.4100
• 8009.4200
• 8009.4300
• 8009.4400
• 8009.4500
• 8009.4600
• 8009.4700
• 8009.4800
• 8009.4900
• 8009.5000
• 8009.5100
• 8009.5200
• 8009.5300
• 8009.5400
• 8009.5500
• 8009.5600
• 8009.5700
• 8009.5800
• 8009.5900
• 8009.6500
• 8009.7000
• 8009.7100
• 8009.7200
• 8009.7300
• 8009.7400
• 8010.0100
• 8010.0200
• 8010.0300
• 8010.0400
• 8011.0100
• 8011.0200
• 8011.0300
• 8011.0400
• 8011.0500
• 8011.0600
• 8011.0700
• 8011.0800
• 8011.0900
• 8011.1000
• 8014.0100
• 8014.1000
• 8014.1100
• 8014.1200
• 8014.1300
• 8014.1400
• 8014.1500
• 8014.1600
• 8014.2000
• 8017.0100
• 8017.2000
• 8017.3000
• 8017.4000
• 8017.5000
• 8017.6000 APPORTIONMENT OF NET INCOME OF AIR CARRIERS
• 8019.0100 DEFINITION OF UNITARY BUSINESS
• 8019.0200
• 8019.0300 UNITARY BUSINESS, REPORTING
• 8019.0400
• 8019.0405 COMBINED GROUP FRANCHISE TAX RETURN
• 8019.0500 UNITARY BUSINESS: AGGREGATION OF CAPITAL GAINS AND LOSSES
• 8020.0100 PETITION FOR APPLICATION OF OTHER THAN PRESCRIBED APPORTIONMENT FORMULA
• 8020.0150 APPORTIONMENT FORMULAS REQUIRED BY COMMISSIONER
• 8021.0100
• 8021.0200
• 8023.0100
• 8023.0200
• 8023.0300
• 8023.0400
• 8023.0500
• 8030.0100
• 8031.0100
• 8031.0200
• 8031.0300
• 8031.0400
• 8034.0100 EVASION OF TAX BY CORPORATIONS
• 8035.0100
• 8038.0100 INCOME TAX RETURNS FOR SPOUSES
• 8038.2000
• 8038.3000
• 8043.0100
• 8043.0200 ADMINISTRATION
• 8050.0100 OVERPAYMENTS; CREDITS AND REFUNDS
• 8052.0100
• 8052.0200
• 8052.0300 PRACTICE OF ATTORNEYS, ACCOUNTANTS, AGENTS, AND PREPARERS BEFORE DEPARTMENT OF REVENUE
• 8052.0400 PROCEDURES TO BAR OR SUSPEND
• 8092.0100 PAYROLL PERIOD
• 8092.0200
• 8092.0300
• 8092.0400 REQUIREMENT OF WITHHOLDING
• 8092.0500 WAGE BRACKET WITHHOLDING
• 8092.0600 ADDITIONAL WITHHOLDING
• 8092.0700 SUPPLEMENTAL WAGE PAYMENTS
• 8092.0800 WAGES PAID FOR PAYROLL PERIOD OF MORE THAN ONE YEAR
• 8092.0900 WAGES PAID THROUGH AN AGENT, FIDUCIARY, OR OTHER PERSON ON BEHALF OF TWO OR MORE EMPLOYERS
• 8092.1000
• 8092.1100 LIABILITY FOR TAX
• 8092.1200 REMUNERATION OTHER THAN IN CASH FOR SERVICE PERFORMED BY RETAIL COMMISSION SALESPERSON
• 8092.1300
• 8092.1400
• 8092.2000
• 8093.0100
• 8093.0200 ESTIMATED TAX PAYMENTS OF SPOUSES
• 8093.0300
• 8093.0400 SHORT TAXABLE YEAR
• 8093.0500 EXCEPTIONS TO IMPOSING ADDITION TO TAX FOR INDIVIDUALS
• 8093.0600 SHORT TAXABLE YEARS OF INDIVIDUALS
• 8093.2000
• 8093.2100
• 8093.3000
• 8093.4000
• 8097.0200
• 8097.0300
• 8098.0100
• 8098.0200
• 8098.0300
• 8098.0400
• 8098.0500
• 8098.0600
• 8098.0700
• 8098.0800
• 8098.0900
• 8098.1000
• 8099.0100
• 8099.0200
• 8099.0300
• 8099.0400
• 8100.0100 DEFINITIONS
• 8100.0200 INTRODUCTION
• 8100.0300 VALUATION
• 8100.0400 ALLOCATION
• 8100.0500 ADJUSTMENTS FOR NON-FORMULA-ASSESSED OR EXEMPT PROPERTY
• 8100.0600 APPORTIONMENT
• 8100.0700
• 8100.0800
• 8105.0100
• 8105.0200
• 8105.0300
• 8105.0400
• 8105.0500
• 8105.0600
• 8105.0700
• 8105.9900
• 8106.0100 DEFINITIONS
• 8106.0200
• 8106.0300 REPORTS REQUIRED
• 8106.0400 VALUATION
• 8106.0500 ALLOCATION
• 8106.0600 ADJUSTMENTS FOR NONFORMULA ASSESSED PROPERTY OR EXEMPT PROPERTY
• 8106.0700 APPORTIONMENT
• 8106.0800 EQUALIZATION
• 8106.9900 EXAMPLE OF APPORTIONMENT PROCESS
• 8110.0100 GENERAL INFORMATION REQUIRED
• 8110.0200 FINANCING INFORMATION REQUIRED
• 8110.0250 INFORMATION REQUIRED FOR APARTMENT, COMMERCIAL/INDUSTRIAL, OR FARM SALES
• 8110.0300 SUPPLEMENTAL DOCUMENTS
• 8110.0400 FORM TO BE COMPLETE AND SIGNED
• 8110.0500 COMMISSIONER MAY REQUIRE ADDITIONAL INFORMATION
• 8115.0200
• 8115.0300
• 8115.0400
• 8115.0500
• 8115.0600
• 8115.1000
• 8115.1100
• 8115.1200
• 8115.1300
• 8115.1400
• 8115.1500
• 8115.1600
• 8115.1700
• 8115.1800
• 8115.1900
• 8115.2000
• 8115.2100
• 8115.2200
• 8115.2300
• 8115.2400
• 8115.2500
• 8115.2600
• 8115.2700
• 8115.2800
• 8115.2900
• 8115.3000
• 8115.4000
• 8115.4100
• 8115.4200
• 8115.4300
• 8115.4400
• 8115.4500
• 8115.4600
• 8115.4700
• 8115.4800
• 8115.4900
• 8115.5000
• 8115.5100
• 8115.5200
• 8115.5300
• 8115.5400
• 8115.5500
• 8115.5600
• 8115.5700
• 8115.5800
• 8115.5900
• 8115.6000
• 8115.6100
• 8115.6200
• 8115.6300
• 8115.6400
• 8115.9900
• 8120.0200
• 8120.0300 SHIPPING OF UNSTAMPED CIGARETTES INTO MINNESOTA BY LICENSED OUTSTATE DISTRIBUTORS PROHIBITED
• 8120.0400 COMMINGLING OF STAMPED AND UNSTAMPED CIGARETTES PROHIBITED
• 8120.0500
• 8120.0600 CIGARETTE TAX STAMPS; PURCHASE, AND PAYMENT FOR
• 8120.0700
• 8120.0800
• 8120.0900
• 8120.1000 CREDIT FOR TAX STAMPS DAMAGED OR UNFIT FOR USE
• 8120.1100
• 8120.1200 CREDIT AND REFUNDS FOR RETURNED TAX STAMPS
• 8120.1300
• 8120.1400
• 8120.1500 APPLICATIONS FOR DISTRIBUTORS' AND SUBJOBBERS' CIGARETTE LICENSES
• 8120.1600
• 8120.1700
• 8120.1800 LICENSED WAREHOUSE RECORDS
• 8120.1900 INVOICES AND INVENTORY RECORDS
• 8120.2000
• 8120.2100
• 8120.2200
• 8120.2300
• 8120.2400
• 8120.2500
• 8120.2600
• 8120.2700
• 8120.2800
• 8120.3000
• 8120.3100 CONSUMER USE TAX EXEMPTION
• 8120.3200
• 8120.4000 TAX ON FREE SAMPLES
• 8120.4100 TRANSFER OF CIGARS OR OTHER TOBACCO PRODUCTS WITHIN THE STATE
• 8120.4200
• 8120.4300
• 8120.4400
• 8120.4500
• 8120.4600
• 8120.4700
• 8120.4800
• 8120.4900
• 8120.5000
• 8120.5100
• 8120.5200 CREDIT FOR TAX PAID ON TOBACCO PRODUCTS
• 8120.5300
• 8121.0100 SCOPE; PURPOSE
• 8121.0200 DEFINITIONS
• 8121.0300 DETERMINATION OF FEE
• 8121.0400 REPORTING REQUIREMENTS
• 8121.0500 EXEMPTIONS
• 8122.0100 SCOPE; PURPOSE
• 8122.0150 DEFINITIONS
• 8122.0200 ACCOUNTANTS QUALIFICATIONS
• 8122.0250 DUE DATE; EXTENSIONS
• 8122.0300 COMMUNICATION OF ILLEGAL ACTS, MATERIAL ERRORS, AND IRREGULARITIES
• 8122.0350 ACCOUNTING RECORDS
• 8122.0400 ACCOUNTANT'S WORKPAPERS AND COMMUNICATIONS; ACCESS AND RETENTION
• 8122.0450 TERMINATION OF AUDIT ENGAGEMENT
• 8122.0500 LESS THAN A 12-MONTH AUDIT
• 8122.0510 MORE THAN A 12-MONTH AUDIT
• 8122.0550 AUDIT
• 8122.0600
• 8122.0650 FAILURE TO FILE OR FAILURE TO MEET REQUIREMENTS
• 8125.0200 TERMINAL RECORDS AND REPORTS
• 8125.0300 TRANSPORT REQUIREMENTS
• 8125.0400 DISTRIBUTOR RECORDS
• 8125.0410 DISTRIBUTOR'S LICENSES
• 8125.0500 DISTRIBUTOR AND DEALER CREDITS AND REFUNDS
• 8125.0600 DEALER RECORDS
• 8125.0700 SPECIAL FUEL REQUIREMENTS
• 8125.0800
• 8125.0900 MIXTURES OF PRODUCTS
• 8125.1000
• 8125.1100 OWNERSHIP CHANGES
• 8125.1200 RECORDS KEPT ACCESSIBLE
• 8125.1300 REFUNDS AND CREDITS
• 8125.1301 REFUNDS FOR POWER TAKE-OFF UNITS OR AUXILIARY ENGINES
• 8125.1400
• 8130.0110 SCOPE AND INTERPRETATION
• 8130.0120
• 8130.0200 SALE BY TRANSFER OF TITLE
• 8130.0300
• 8130.0400 LEASES
• 8130.0500 LICENSE TO USE
• 8130.0600 CONSIDERATION
• 8130.0700 PRODUCING, FABRICATING, PRINTING, OR PROCESSING OF PROPERTY FURNISHED BY CONSUMER
• 8130.0800
• 8130.0900 ENTERTAINMENT
• 8130.1000 LODGING
• 8130.1100 UTILITIES AND RESIDENTIAL HEATING FUELS
• 8130.1200 SALES OF BUILDING MATERIAL, SUPPLIES, OR EQUIPMENT
• 8130.1300
• 8130.1400
• 8130.1500 EXEMPTION FOR PROPERTY TAKEN IN TRADE
• 8130.1600
• 8130.1700 DEDUCTIONS ALLOWABLE IN COMPUTING SALES PRICE
• 8130.1800 GROSS RECEIPTS DEFINED; METHOD OF REPORTING
• 8130.1900 RETAILER AND SELLER
• 8130.2000
• 8130.2100
• 8130.2300 IMPOSITION OF SALES TAX
• 8130.2350
• 8130.2400
• 8130.2500 APPLICATION FOR PERMIT TO MAKE RETAIL SALES
• 8130.2600
• 8130.2700 REINSTATEMENT OF REVOKED PERMITS
• 8130.2800
• 8130.2900
• 8130.3000
• 8130.3100 CONTENT AND FORM OF EXEMPTION CERTIFICATE
• 8130.3200 NONEXEMPT USE OF PURCHASE OBTAINED WITH EXEMPTION CERTIFICATE
• 8130.3300 FUNGIBLE GOODS FOR WHICH EXEMPTION CERTIFICATE GIVEN
• 8130.3400 DIRECT PAY AUTHORIZATION PROCEDURE
• 8130.3500 MOTOR CARRIERS IN INTERSTATE COMMERCE
• 8130.3600
• 8130.3800 IMPOSITION OF USE TAX
• 8130.3850
• 8130.3900 LIABILITY FOR PAYMENT OF USE TAX
• 8130.4000 COLLECTION OF TAX AT TIME OF SALE
• 8130.4100
• 8130.4200
• 8130.4300 PROPERTY BROUGHT INTO MINNESOTA
• 8130.4400 CREDIT AGAINST USE TAX
• 8130.4700 PREPARED FOOD, CANDY, AND SOFT DRINKS
• 8130.4705 FOOD SOLD WITH EATING UTENSILS
• 8130.4800
• 8130.4900
• 8130.5000
• 8130.5100
• 8130.5200
• 8130.5300 PETROLEUM PRODUCTS
• 8130.5400
• 8130.5500 AGRICULTURAL AND INDUSTRIAL PRODUCTION
• 8130.5550 SPECIAL TOOLING
• 8130.5600 PUBLICATIONS
• 8130.5700 SALES TO EXEMPT ENTITIES, THEIR EMPLOYEES, OR AGENTS
• 8130.5800 ISOLATED OR OCCASIONAL SALES AND SALES OF PERSONAL PROPERTY USED IN TRADE OR BUSINESS
• 8130.5900
• 8130.6000 AIRFLIGHT EQUIPMENT
• 8130.6100
• 8130.6200 CHARITABLE, RELIGIOUS, AND EDUCATIONAL ORGANIZATIONS
• 8130.6300 CASKETS, BURIAL VAULTS, URNS FOR CREMAINS, AND MEMORIALS
• 8130.6400 VETERANS WITH A DISABILITY; PURCHASES OF AUTOMOBILES AND OTHER CONVEYANCES
• 8130.6500
• 8130.6600 VETERANS WITH A DISABILITY; PURCHASE OF BUILDING MATERIALS
• 8130.6700 TEXTBOOKS
• 8130.6800
• 8130.6900
• 8130.7000
• 8130.7300
• 8130.7400 UNCOLLECTIBLE DEBT DEDUCTION
• 8130.7500
• 8130.7501 RETURNS AND RECORDS
• 8130.7600
• 8130.7700
• 8130.7800
• 8130.7900 RETURN FILING; FAILURE TO FILE
• 8130.8000
• 8130.8100 CLAIM FOR REFUND
• 8130.8200
• 8130.8300
• 8130.8400
• 8130.8700 VETERINARIANS
• 8130.8800 COMMERCIAL ARTISTS AND PHOTOGRAPHERS
• 8130.8900 FLORISTS AND NURSERIES
• 8130.9000 SOFT WATER EQUIPMENT AND SERVICE DEALERS
• 8130.9100 SALES AND RENTALS OF MOBILE HOMES AND HOUSE TRAILERS
• 8130.9200
• 8130.9250 ADVERTISING
• 8130.9300 SALES BY GOVERNMENTAL UNITS; TAXABLE
• 8130.9400 ADVERTISING SIGNS AND BILLBOARDS
• 8130.9500
• 8130.9600 IRON MINING INDUSTRY EXEMPTIONS
• 8130.9700 AUTOMATIC DATA PROCESSING
• 8130.9910 COMPUTER SOFTWARE
• 8130.9912
• 8130.9913
• 8130.9916
• 8130.9920
• 8130.9930
• 8130.9956
• 8130.9958
• 8130.9968
• 8130.9972
• 8130.9980
• 8130.9992
• 8130.9996
• 8150.0190
• 8150.0200
• 8150.0400
• 8150.0500
• 8150.0600
• 8150.0700
• 8150.1405
• 8150.1410
• 8150.1415
• 8150.1420
• 8150.1425
• 8150.1430
• 8150.1435
• 8150.1440
• 8150.1445
• 8150.1505
• 8150.1510
• 8150.1515
• 8150.1520
• 8150.1525
• 8150.1540
• 8150.1545
• 8150.1600
• 8150.1800
• 8150.1900
• 8150.2000
• 8150.2100
• 8150.2200
• 8150.2205
• 8150.2210
• 8150.2300
• 8150.2400
• 8160.0300 AMENDED RETURNS
• 8160.0500 INNOCENT SPOUSE RELIEF AND LIABILITY OF DIVORCED, LEGALLY SEPARATED, AND WIDOWED SPOUSES FOR INDIVIDUAL INCOME TAX
• 8160.0620 RETURNS MADE BY COMMISSIONER
• 8160.0630 ORDERS OF ASSESSMENT ISSUED WHEN NO RETURN HAS BEEN FILED
• 8165.0100 REVENUE RECAPTURE; IDENTIFYING INFORMATION
• 8165.0200 SUSPENSION OF CLAIMANT AGENCY STATUS
• 8165.0300 DEBTS TO CLAIMANT AGENCIES
• 8165.0400 NONLIABLE SPOUSE
• 8170.0100 DISCLOSURE IN INVESTIGATION; THIRD-PARTY RETURNS
• 8175.0100 REPEATED FAILURES TO PAY TAXES