Minnesota Statutes (Tax Chapters)

1,078 sections.

• 270.11 POWERS; MEETINGS
• 270.12 STATE BOARD OF EQUALIZATION; DUTIES
• 270.41 BOARD OF ASSESSORS
• 270.42 MEMBERSHIP
• 270.44 LICENSING AND GRADING REPORT FEES
• 270.45 DISPOSITION OF FEES AND FINES
• 270.46 TRAINING COURSES; REGULATION
• 270.47 RULES
• 270.48 LICENSURE OF QUALIFIED PERSONS
• 270.50 EMPLOYMENT OF LICENSED ASSESSORS
• 270.071 DEFINITIONS
• 270.072 TAXATION AND ASSESSMENT OF FLIGHT PROPERTY
• 270.074 VALUATION OF FLIGHT PROPERTY; METHODS OF APPORTIONMENT; RATIO OF TAX
• 270.075 TAX LEVY
• 270.076 APPEAL
• 270.077 TAXES CREDITED TO STATE AIRPORTS FUND
• 270.078 NOT TO CONFLICT WITH FEDERAL LAW
• 270.079 RECIPROCAL ARRANGEMENT WITH OTHER STATES
• 270.80 DEFINITIONS
• 270.81 TAXATION AND ASSESSMENT OF RAILROAD COMPANY PROPERTY
• 270.82 REPORTS OF RAILROAD COMPANIES
• 270.83 EXAMINATIONS AND INVESTIGATIONS
• 270.84 ANNUAL VALUATION OF OPERATING PROPERTY
• 270.86 APPORTIONMENT AND EQUALIZATION OF VALUATION
• 270.87 CERTIFICATION TO COUNTY ASSESSORS
• 270.91 CONTAMINATION TAX
• 270.92 DEFINITIONS
• 270.93 TAX BASE; CONTAMINATION VALUE
• 270.94 EXEMPTIONS
• 270.95 PAYMENT; ADMINISTRATION
• 270.96 DUTIES
• 270.97 DEPOSIT OF REVENUES
• 270.98 LOCAL ADMINISTRATIVE COSTS
• 270.455 REFUNDS OF FEES
• 270.0725 PENALTIES
• 270.0735 EXAMINATION; INVESTIGATIONS; SUBPOENAS
• 270A.01 CITATION
• 270A.03 DEFINITIONS
• 270A.04 AGENCY PARTICIPATION
• 270A.05 MINIMUM SUM COLLECTIBLE
• 270A.06 COLLECTION OF DEBTS THROUGH SETOFF
• 270A.07 PROCEDURE FOR SETOFF COLLECTION
• 270A.08 NOTICE AND HEARING REQUIRED
• 270A.09 CONTESTED CLAIMS PROCEDURE
• 270A.10 PRIORITY OF CLAIMS
• 270A.11 DATA PRIVACY
• 270A.12 RULES
• 270B.01 DEFINITIONS
• 270B.02 CLASSIFICATION OF DATA
• 270B.03 DISCLOSURE TO DATA SUBJECT
• 270B.04 STATISTICAL STUDIES
• 270B.05 DISCLOSURE IN TAX PROCEEDING
• 270B.06 DISCLOSURE IN INVESTIGATION
• 270B.07 LICENSE CLEARANCE
• 270B.08 SALES TAX PERMITS
• 270B.09 CONTRACTS WITH THE STATE OR POLITICAL SUBDIVISION; SETOFF
• 270B.10 INFORMATION IN PUBLIC RECORD
• 270B.11 DISCLOSURE TO LOCATE TAXPAYERS OWED REFUND
• 270B.12 DISCLOSURE TO STATE, FEDERAL, AND COUNTY AUTHORITIES
• 270B.13 VENDORS HIRED FOR TAX ADMINISTRATION PURPOSES
• 270B.14 DISCLOSURE FOR PURPOSES OTHER THAN TAX ADMINISTRATION
• 270B.15 DISCLOSURE TO LEGISLATIVE AUDITOR AND STATE AUDITOR
• 270B.16 DISCOVERY OF REVENUE DATA
• 270B.17 REMEDIES
• 270B.18 CRIMINAL PENALTIES
• 270B.19 RULES
• 270B.081 SALES TAX EXEMPTION CERTIFICATES
• 270B.085 DISCLOSURES IN COLLECTION ACTIONS
• 270B.131 DISCLOSURE OF CONTENTS OF TAX RETURNS
• 270B.161 DATA AND INFORMATION ON MINE VALUE OF ORE
• 270B.162 DISCLOSURE; MINIMUM WAGE STUDY
• 270C.01 DEFINITIONS
• 270C.02 DEPARTMENT OF REVENUE; COMMISSIONER
• 270C.03 POWERS AND DUTIES
• 270C.04 USE OF INFORMATION
• 270C.05 ACCESS TO CRIMINAL JUSTICE DATA
• 270C.06 RULEMAKING AUTHORITY
• 270C.07 REVENUE NOTICES
• 270C.08 TAX INFORMATION BULLETINS
• 270C.09 OPINION OF ATTORNEY GENERAL; EFFECT
• 270C.10 EX-EMPLOYEES NOT TO REPRESENT TAXPAYERS; PENALTY
• 270C.11 TAX EXPENDITURE BUDGET
• 270C.12 TAX INFORMATION SAMPLE DATA
• 270C.13 TAX INCIDENCE REPORTS
• 270C.14 AUTHORITY TO PAY LOCAL TAXES; APPROPRIATION
• 270C.15 REVENUE DEPARTMENT SERVICE AND RECOVERY SPECIAL REVENUE FUND
• 270C.16 COLLECTION OF DELINQUENT LIABILITIES; COSTS
• 270C.17 COMMISSIONER TO COLLECT CERTAIN LOCAL TAXES
• 270C.18 SETOFF OF POLITICAL SUBDIVISION DEBTS
• 270C.19 TAXES AND FEES; REFUND AND SHARING AGREEMENTS WITH INDIANS
• 270C.20 DESTRUCTION OF RETURNS
• 270C.21 TAXPAYER ASSISTANCE GRANTS; TAX CREDIT OUTREACH GRANTS
• 270C.22 COST OF LIVING ADJUSTMENT
• 270C.25 PROHIBITION OF SUITS TO RESTRAIN ASSESSMENT OR COLLECTION
• 270C.26 PENALTY FOR FILING CERTAIN DOCUMENTS AGAINST DEPARTMENT OF REVENUE EMPLOYEES
• 270C.27 CIVIL DAMAGES FOR FAILURE TO RELEASE LIEN
• 270C.28 DISCLOSURE OF RIGHTS OF TAXPAYERS
• 270C.29 NOTICES TO HOLDERS OF POWERS OF ATTORNEY
• 270C.30 RETURNS AND OTHER DOCUMENTS; FORMAT; FURNISHING
• 270C.31 EXAMINATIONS AND INVESTIGATIONS
• 270C.32 SUBPOENAS
• 270C.33 COMMISSIONER ASSESSMENT PROCEDURES
• 270C.34 ABATEMENT OF PENALTY, INTEREST, AND ADDITIONAL TAX CHARGE
• 270C.35 ADMINISTRATIVE REVIEW
• 270C.36 JEOPARDY ASSESSMENT AND COLLECTION
• 270C.37 TAXPAYER ASSISTANCE ORDERS; TAXPAYER'S RIGHTS ADVOCATE
• 270C.38 NOTICE OF DETERMINATION OR ACTION OF THE COMMISSIONER
• 270C.39 DUE DATE ON SATURDAY, SUNDAY, OR HOLIDAY
• 270C.40 INTEREST PAYABLE TO COMMISSIONER
• 270C.41 AGREEMENTS WITH FEDERAL GOVERNMENT
• 270C.42 ELECTRONIC PAYMENTS; PENALTY
• 270C.43 REFUNDS PAYABLE IN INSTALLMENTS
• 270C.44 PRACTICE BEFORE THE COMMISSIONER
• 270C.50 USE OF COLLECTION REMEDIES
• 270C.51 ALLOCATION OF PAYMENT
• 270C.52 SETTLEMENT AGREEMENTS, PAYMENT AGREEMENTS, AND OFFERS IN COMPROMISE
• 270C.54 COLLECTION OF FINANCIAL INSTITUTION FEES
• 270C.055 CRIMINAL INVESTIGATIONS, REFERRAL, AND INFORMATION DISCLOSURE
• 270C.56 PERSONAL LIABILITY
• 270C.57 SUCCESSOR LIABILITY OF BUSINESSES
• 270C.58 LIABILITY OF TRANSFEREES AND FIDUCIARIES
• 270C.59 LIABILITY OF THIRD PARTIES PAYING OR PROVIDING FOR WAGES
• 270C.60 FAILURE TO COMPLY WITH WITHHOLDING PROVISIONS
• 270C.61 LEGAL ACTION; CONFESSION OF JUDGMENT
• 270C.62 DATE OF ASSESSMENT; DEFINITION
• 270C.63 LIEN FOR TAXES
• 270C.64 CREDIT OF OVERPAYMENT OR PAYMENT TO DELINQUENT TAX LIABILITIES
• 270C.65 RIGHT OF SETOFF
• 270C.66 CONTRACTS WITH STATE; WITHHOLDING
• 270C.67 LEVY AND DISTRAINT
• 270C.68 CONTINUOUS LEVY
• 270C.69 WITHHOLDING BY EMPLOYER OF DELINQUENT TAXES
• 270C.70 PERSONAL LIABILITY FOR FAILURE TO HONOR A LEVY
• 270C.72 TAX CLEARANCE; ISSUANCE OF LICENSES
• 270C.085 NOTIFICATION REQUIREMENTS; SALES AND USE TAXES
• 270C.85 ADMINISTRATION OF PROPERTY TAX LAWS; POWERS AND DUTIES
• 270C.86 POWER TO ABATE; CORRECTION OF ERRORS
• 270C.87 REVISION OF MINNESOTA ASSESSORS' MANUAL
• 270C.88 ORDERS; DECISIONS
• 270C.89 COUNTY ASSESSOR'S REPORTS OF ASSESSMENT FILED WITH COMMISSIONER
• 270C.91 RECORD OF PROCEEDINGS CHANGING NET TAX CAPACITY; DUTIES OF COUNTY AUDITOR
• 270C.92 IMPROPER OR NEGLIGENT ADMINISTRATION OF PROPERTY TAX LAWS
• 270C.94 PROPERTY OMITTED OR UNDERVALUED; REASSESSMENT; APPOINTMENT OF SPECIAL ASSESSOR
• 270C.95 QUALIFICATION OF ASSESSORS; REASSESSMENT, HOW MADE
• 270C.96 REASSESSMENT; COMPENSATION; REIMBURSEMENT BY COUNTIES
• 270C.97 OMITTED PROPERTY
• 270C.98 SENIOR ACCREDITATION
• 270C.99 CERTAIN TOWNSHIPS AND CITIES OPTION TO ELECT TO REINSTATE THE OFFICE OF ASSESSOR
• 270C.101 APPLICATION FOR BUSINESS REGISTRATION; CERTAIN INFORMATION NOT REQUIRED
• 270C.105 BASIS FOR EVALUATION OF DEPARTMENT OF REVENUE EMPLOYEES
• 270C.171 SPECIAL LAWS; LOCAL TAXES
• 270C.275 CIVIL DAMAGES FOR CERTAIN UNAUTHORIZED COLLECTION ACTIONS
• 270C.285 PROCEDURES INVOLVING IN-PERSON TAXPAYER INTERVIEWS
• 270C.301 ROUNDING OF DOLLAR AMOUNTS REPORTED ON TAX FORMS
• 270C.302 RETURNS, OTHER FORMS; WHERE FILED
• 270C.304 ELECTRONICALLY FILED RETURNS; SIGNATURES
• 270C.306 COMMISSIONER MAY REQUIRE SOCIAL SECURITY OR IDENTIFYING NUMBERS ON FORMS
• 270C.308 PROHIBITION OF DISPLAY OF SOCIAL SECURITY NUMBERS
• 270C.345 DETERMINATION OF MINIMUMS AND CANCELLATION; ADDITIONAL TAX, COLLECTION, REFUNDS
• 270C.346 ERRONEOUS REMITTANCES
• 270C.347 REBATE CHECKS AND WARRANTS; AUTHORITY TO REISSUE; APPROPRIATION
• 270C.395 TIMELY MAILING TREATED AS TIMELY FILING AND PAYING
• 270C.405 INTEREST ON REFUNDS
• 270C.425 FINANCIAL TRANSACTION CARDS; PAYMENT OF TAXES; APPROPRIATION
• 270C.435 REFUNDS NOT SUBJECT TO ATTACHMENT OR GARNISHMENT
• 270C.445 TAX PREPARATION SERVICES
• 270C.446 PUBLICATION OF NAMES OF TAX PREPARERS SUBJECT TO PENALTIES
• 270C.447 LEGAL ACTION TO ENJOIN TAX RETURN PREPARER
• 270C.449 EQUITABLE ACTIONS
• 270C.545 FEDERAL TAX REFUND OFFSET FEES; TIME LIMIT FOR SUBMITTING CLAIMS FOR OFFSET
• 270C.585 TRANSFEREE LIABILITY FOR ESTATE TAX
• 270C.711 ACQUISITION AND RESALE OF SEIZED PROPERTY
• 270C.721 REVOCATION OF CERTIFICATES OF AUTHORITY TO DO BUSINESS IN THIS STATE
• 270C.722 REVOCATION OF SALES TAX PERMITS
• 270C.725 POSTING OF TAX DELINQUENCY; SALE OF LIQUOR OR BEER
• 270C.726 POSTING OF TAX DELINQUENCY; SALE OF CANNABIS
• 270C.728 PUBLICATION OF NAMES OF DELINQUENT TAXPAYERS
• 270C.921 MUNICIPALITY MAY BE PARTY TO TAX HEARING
• 270C.922 MUNICIPALITY MAY REQUEST TAX HEARING
• 270C.923 WITNESSES SUMMONED
• 270C.924 FINDINGS OF FACT AND ORDER; APPEALS
• 270C.925 NOTICE OF APPEAL
• 270C.926 APPEAL DOES NOT STAY COLLECTION
• 270C.927 INCREASE IN NET TAX CAPACITY; ADDITIONAL TAXES
• 270C.928 PROCEEDINGS TO DETERMINE NET TAX CAPACITY
• 270C.991 PROPERTY TAX SYSTEM BENCHMARKS AND CRITICAL INDICATORS
• 270C.4451 REFUND ANTICIPATION LOANS AND CHECKS; REQUIRED DISCLOSURES
• 270C.7101 SALE OF SEIZED PROPERTY
• 270C.7102 SALE OF PERISHABLE GOODS
• 270C.7103 REDEMPTION OF PROPERTY
• 270C.7104 CERTIFICATE OF SALE
• 270C.7105 EFFECT OF CERTIFICATE OF SALE
• 270C.7106 RECORDS OF SALE
• 270C.7107 EXPENSE OF LEVY AND SALE
• 270C.7108 APPLICATION OF PROCEEDS OF LEVY
• 270C.7109 AUTHORITY TO RELEASE LEVY AND RETURN PROPERTY
• 270C.9901 ASSESSOR ACCREDITATION; WAIVER
• 271.01 CREATION OF TAX COURT; JURISDICTION
• 271.02 OFFICERS
• 271.03 SEAL
• 271.04 HEARINGS; VENUE
• 271.05 POWER TO REVIEW
• 271.06 APPEALS FROM ORDERS
• 271.07 STENOGRAPHIC REPORT; TRANSCRIPT
• 271.08 FINDINGS OF FACT; DECISION, ENTRY OF JUDGMENT
• 271.09 APPEALS AND REVIEWS
• 271.10 REVIEW BY SUPREME COURT
• 271.12 WHEN ORDER EFFECTIVE
• 271.13 POWER TO COMPEL ATTENDANCE OF WITNESSES
• 271.15 WHO MAY ADMINISTER OATHS
• 271.17 FILING OFFICERS
• 271.18 EX-JUDGES NOT TO REPRESENT CLIENTS; EXCEPTION; VIOLATION
• 271.19 COSTS AND DISBURSEMENTS
• 271.20 DECISIONS FILED WITHIN THREE MONTHS
• 271.21 SMALL CLAIMS DIVISION
• 272.01 PROPERTY SUBJECT TO TAXATION
• 272.02 EXEMPT PROPERTY
• 272.03 DEFINITIONS
• 272.04 MINERAL, GAS, COAL, AND OIL OWNED APART FROM LAND; SPACE ABOVE AND BELOW SURFACE
• 272.05 RESERVED TIMBER OR MINERAL RIGHTS OR INTERESTS IN LANDS SUBJECT TO TAXATION; MAY BE SOLD FOR TAXES
• 272.06 LEGALITY PRESUMED
• 272.08 INTEREST ON UNPAID TAXES
• 272.10 RIGHT TO ASSESS AND COLLECT; LIMITATION
• 272.011 STATE-OWNED PROPERTY USED FOR HOUSING OFFICERS OR EMPLOYEES
• 272.11 EXPENSES OF REASSESSMENT
• 272.12 CONVEYANCES, TAXES PAID BEFORE RECORDING
• 272.14 TRANSFER OF UNDIVIDED INTEREST
• 272.15 DEED TO CORRECT TITLE
• 272.16 TRANSFER OF SPECIFIC PART
• 272.17 LIST OF CERTIFICATES OF SALE FILED WITH AUDITOR
• 272.19 PLATTING OF IRREGULAR TRACTS
• 272.20 RAILROAD LANDS BECOMING TAXABLE; LISTS OF LANDS REVERTING TO RAILROADS
• 272.021 PROPERTY OF VOLUNTEER FIRE DEPARTMENT EXEMPT FROM TAXATION
• 272.21 RAILROAD LANDS; SALE
• 272.22 WHEN STOCK REPRESENTS LANDS
• 272.23 TAXABILITY IN LITIGATION
• 272.24 COMPANY TO REPORT TRANSFERS
• 272.025 FILING REQUIREMENT
• 272.026 TAX STATUS OF PROPERTY MANAGED BY A HOUSING REDEVELOPMENT AUTHORITY OR PUBLIC HOUSING AGENCY
• 272.027 PERSONAL PROPERTY USED TO GENERATE ELECTRICITY FOR PRODUCTION AND RESALE
• 272.028 PAYMENT IN LIEU OF PRODUCTION TAX; WIND GENERATION FACILITIES
• 272.28 COUNTIES HAVING BONDED DEBT; SINKING FUND; TAX
• 272.029 WIND ENERGY PRODUCTION TAX
• 272.29 GOVERNOR MAY SUSPEND OR REMOVE
• 272.30 ACTIONS AGAINST OFFICERS; EXPENSE OF COUNTY
• 272.31 LIEN OF REAL ESTATE TAXES
• 272.32 ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES
• 272.33 ASSESSMENTS FOR LOCAL IMPROVEMENTS IN CITIES OF FIRST CLASS
• 272.37 APPLICATION
• 272.38 STRUCTURES, STANDING TIMBER, OR MINERALS NOT TO BE REMOVED
• 272.039 LEGISLATIVE FINDINGS AND CONCLUSIONS RELATED TO THE TAXATION OF MINERALS OWNED SEPARATELY FROM THE SURFACE
• 272.39 STRUCTURES, TIMBER, OR MINERALS MAY BE SEIZED
• 272.40 REMOVAL
• 272.41 STANDING TIMBER; TAXES OR ASSESSMENTS UNPAID; PERSONS CUTTING FOR COMMERCIAL PURPOSES TO GIVE NOTICE TO COUNTY AUDITOR
• 272.42 VIOLATIONS; LIABILITY
• 272.43 REAL ESTATE TAX JUDGMENT; NO LIMITATION
• 272.44 TAXES PAID BY LIENHOLDERS ARE ADDED TO LIEN
• 272.45 TAXES PAID BY TENANT, OCCUPANT, OR OTHER PERSON BECOME LIEN, UPON NOTICE FILED WITH COUNTY RECORDER OR REGISTRAR OF TITLES
• 272.46 AUDITOR TO FURNISH STATEMENT OF TAX LIENS AND TAX SALES; FEES; APPLICATION
• 272.58 ENFORCEMENT OF TAXES RECIPROCALLY IN COURTS OF THIS AND OTHER STATES
• 272.67 DIVISION OF LAND IN CITIES INTO RURAL AND URBAN DISTRICTS
• 272.68 PAYMENT OF TAXES AND ASSESSMENTS ON PROPERTY ACQUIRED BY THE STATE
• 272.71 TIF PROPERTIES; NOTICE OF POTENTIAL VALUATION REDUCTIONS
• 272.115 CERTIFICATE OF VALUE; FILING
• 272.121 CURRENT TAX ON DIVIDED PARCELS
• 272.122 ELECTRONIC FACSIMILE
• 272.161 DETERMINATION OF NET TAX CAPACITY OF SPECIFIC PART OF LAND TRANSFERRED
• 272.162 RESTRICTIONS ON TRANSFERS OF SPECIFIC PARTS
• 272.191 IRREGULAR TRACTS OF LAND, CODE SYSTEM OF DESCRIBING
• 272.192 RECORDS
• 272.193 NUMBERING TRACTS
• 272.194 NOTICES
• 272.195 LEGAL DESCRIPTION
• 272.196 CERTIFIED COPIES, FILING, EXCEPTIONS
• 272.0211 SLIDING SCALE MARKET VALUE EXCLUSION FOR ELECTRIC POWER GENERATION EFFICIENCY
• 272.0212 BORDER DEVELOPMENT ZONE PROPERTY
• 272.0213 LEASED SEASONAL-RECREATIONAL LAND
• 272.0295 SOLAR ENERGY PRODUCTION TAX
• 272.435 NOTICE OF TAX PAYMENTS TO MORTGAGORS AND CONTRACT VENDEES
• 272.479 SCOPE
• 272.481 PLACE OF FILING
• 272.482 EXECUTION OF NOTICES AND CERTIFICATES
• 272.483 DUTIES OF FILING OFFICER
• 272.484 FEES
• 272.485 UNIFORMITY OF APPLICATION AND CONSTRUCTION
• 272.486 SHORT TITLE
• 272.488 COMPUTERIZED FILING OF TAX LIENS AND NOTICES
• 273.01 LISTING AND ASSESSMENT, TIME
• 273.02 OMITTED PROPERTY
• 273.03 REAL ESTATE; ASSESSMENT; METHOD
• 273.05 ASSESSORS; APPOINTMENT, TERM, AND OATH
• 273.06 DEPUTY ASSESSORS
• 273.08 ASSESSOR'S DUTIES
• 273.10 SCHOOL DISTRICTS
• 273.11 VALUATION OF PROPERTY
• 273.12 ASSESSMENT OF REAL PROPERTY
• 273.13 CLASSIFICATION OF PROPERTY
• 273.14 DEFINITIONS
• 273.16 DETERMINATION OF CLASSIFICATION
• 273.17 ASSESSMENT OF REAL PROPERTY
• 273.18 LISTING, VALUATION, AND ASSESSMENT OF EXEMPT PROPERTY BY COUNTY AUDITORS
• 273.19 LESSEES AND EQUITABLE OWNERS
• 273.20 ASSESSOR MAY ENTER DWELLINGS, BUILDINGS, OR STRUCTURES
• 273.21 NEGLECT BY AUDITOR OR ASSESSOR; PENALTY
• 273.25 LISTS TO BE VERIFIED
• 273.26 PERSONAL PROPERTY; WHERE LISTED
• 273.032 MARKET VALUE DEFINITION
• 273.32 ELEVATORS AND WAREHOUSES ON RAILROAD
• 273.33 EXPRESS, STAGE AND TRANSPORTATION COMPANIES; PIPELINES
• 273.35 GAS AND WATER COMPANIES
• 273.36 ELECTRIC LIGHT AND POWER COMPANIES
• 273.37 COMPANIES SUPPLYING ELECTRIC POWER
• 273.38 PERCENTAGE OF ASSESSMENTS; EXCEPTIONS
• 273.39 RURAL AREA
• 273.40 ANNUAL TAX ON COOPERATIVE ASSOCIATIONS
• 273.41 AMOUNT OF TAX; DISTRIBUTION
• 273.42 RATE OF TAX; ENTRY AND CERTIFICATION; CREDIT ON PAYMENT; PROPERTY TAX CREDIT
• 273.43 PERSONAL PROPERTY OF CERTAIN COMPANIES, WHERE LISTED
• 273.46 ASSIGNEES AND RECEIVERS
• 273.47 PROPERTY MOVED BETWEEN JANUARY AND MARCH
• 273.48 WHERE LISTED IN CASE OF DOUBT
• 273.50 LISTS MAY BE DESTROYED
• 273.051 CITY ASSESSORS, TERM
• 273.052 APPOINTMENT; APPLICATION
• 273.053 ASSESSMENT; EXPENSES
• 273.054 DUTIES AND POWERS OF ASSESSOR
• 273.055 RESOLUTION TO APPOINT ASSESSOR; TERMINATION OF LOCAL ASSESSOR'S OFFICE
• 273.056 REVOCATION OF COUNTY ASSESSOR'S ELECTION; LOCAL ASSESSORS
• 273.061 ESTABLISHMENT OF OFFICE FOR EACH COUNTY
• 273.062 VALUATION AND ASSESSMENT OF PERSONAL PROPERTY
• 273.063 APPLICATION; LIMITATIONS
• 273.064 EXAMINATION OF LOCAL ASSESSOR'S WORK; COMPLETION OF ASSESSMENTS
• 273.065 DELIVERY OF ASSESSMENT APPRAISAL RECORDS; EXTENSIONS
• 273.65 FAILURE TO LIST; EXAMINATION UNDER OATH; DUTIES OF ASSESSOR
• 273.66 OWNER ABSENT OR SICK
• 273.67 PROCEDURE WHEN OWNER DOES NOT LIST OR IS NOT SWORN
• 273.68 FAILURE TO OBTAIN LIST
• 273.072 AGREEMENTS FOR JOINT ASSESSMENT
• 273.88 EQUALIZATION OF PUBLIC UTILITY STRUCTURES
• 273.105 INTERNAL REVENUE CODE
• 273.111 AGRICULTURAL PROPERTY TAX
• 273.112 PRIVATE OUTDOOR RECREATIONAL, OPEN SPACE AND PARK LAND TAX
• 273.113 TAX CREDIT FOR PROPERTY IN PROPOSED BOVINE TUBERCULOSIS MODIFIED ACCREDITED ZONE
• 273.114 RURAL PRESERVE PROPERTY TAX PROGRAM
• 273.117 CONSERVATION PROPERTY TAX VALUATION
• 273.118 TAX PAID IN RECOGNITION OF CONGRESSIONAL MEDAL OF HONOR
• 273.119 CONSERVATION TAX CREDIT
• 273.121 VALUATION OF REAL PROPERTY, NOTICE
• 273.124 HOMESTEAD DETERMINATION; SPECIAL RULES
• 273.125 ASSESSMENT OF MANUFACTURED HOMES
• 273.128 CERTIFICATION OF LOW-INCOME RENTAL PROPERTY
• 273.134 TACONITE AND IRON ORE AREAS; TAX RELIEF AREA; DEFINITIONS
• 273.135 HOMESTEAD PROPERTY TAX RELIEF
• 273.136 TACONITE PROPERTY TAX RELIEF ACCOUNT; REPLACEMENT OF REVENUE
• 273.165 TAXATION OF SEPARATE MINERAL INTERESTS AND UNMINED IRON ORE
• 273.371 REPORTS OF UTILITY COMPANIES
• 273.372 PROCEEDINGS AND APPEALS; UTILITY OR RAILROAD VALUATIONS
• 273.425 ADJUSTMENT OF LEVY
• 273.0535 COUNTY OR LOCAL ASSESSING DISTRICT TO ASSUME COST OF TRAINING
• 273.0645 COMMISSIONER REVIEW OF ASSESSMENT PRACTICES
• 273.0755 TRAINING AND EDUCATION OF PROPERTY TAX PERSONNEL
• 273.1101 VALUATION, TERMINOLOGY IN STATUTES, LAWS OR CHARTERS
• 273.1102 RATE OF TAX, TERMINOLOGY OF LAWS OR CHARTERS
• 273.1104 IRON ORE, VALUE
• 273.1108 ANNUAL REPORT ON AGRICULTURAL VALUATION AND CLASSIFICATION
• 273.1115 AGGREGATE RESOURCE PRESERVATION PROPERTY TAX LAW
• 273.1231 TAX RELIEF FOR DESTROYED PROPERTY; DEFINITIONS
• 273.1232 TAX RELIEF FOR DESTROYED PROPERTY; GENERAL PROVISIONS
• 273.1233 TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER ABATEMENT
• 273.1234 TAX RELIEF FOR DESTROYED PROPERTY; HOMESTEAD AND DISASTER CREDITS
• 273.1235 TAX RELIEF FOR DESTROYED PROPERTY; LOCAL OPTION DISASTER CREDITS
• 273.1245 CLASSIFICATION OF DATA
• 273.1315 CERTIFICATION OF CLASS 1B PROPERTY
• 273.1319 SINGLE FAMILY HOUSING; NONCOMPLIANCE; MINNEAPOLIS AND ST. PAUL
• 273.1321 VACANT COMMERCIAL INDUSTRIAL PROPERTIES
• 273.1325 ADJUSTMENT OF NET TAX CAPACITY
• 273.1341 TACONITE ASSISTANCE AREA
• 273.1342 ELECTRIC GENERATING PLANTS IN TACONITE TAX RELIEF AREAS
• 273.1384 AGRICULTURAL HOMESTEAD MARKET VALUE CREDIT
• 273.1385 AID FOR PUBLIC EMPLOYEES RETIREMENT ASSOCIATION EMPLOYER CONTRIBUTION RATE INCREASE
• 273.1387 SCHOOL BUILDING BOND AGRICULTURAL CREDIT
• 273.1391 SUPPLEMENTARY HOMESTEAD PROPERTY TAX RELIEF
• 273.1392 PAYMENT; SCHOOL DISTRICTS
• 273.1393 COMPUTATION OF NET PROPERTY TAXES
• 273.1398 DISPARITY REDUCTION AID AND CREDIT
• 273.1651 TAXATION AND FORFEITURE OF STOCKPILED METALLIC MINERALS MATERIAL
• 273.3711 RECOMMENDED AND ORDERED VALUES
• 274.01 BOARD OF APPEAL AND EQUALIZATION
• 274.03 NOTICE OF MEETING
• 274.07 LIST BY PERSON SICK OR ABSENT
• 274.08 CORRECTION OF BOOKS
• 274.09 CORRECTION OF FALSE LISTS AND RETURNS
• 274.10 PROPERTY OMITTED OR UNDERVALUED
• 274.11 TAXES A LIEN ON PROPERTY IN EXAMINER'S LIST
• 274.12 DUTIES OF AUDITOR AND ASSESSORS
• 274.13 COUNTY BOARD OF APPEAL AND EQUALIZATION
• 274.014 LOCAL BOARDS; APPEALS AND EQUALIZATION COURSE AND MEETING REQUIREMENTS
• 274.14 LENGTH OF SESSION; RECORD
• 274.16 CORRECTED LISTS
• 274.17 RECORD; ABSTRACT TO COUNTY AUDITORS
• 274.18 ABSTRACT OF REALTY ASSESSMENT ROLL TO TOWN CLERKS
• 274.135 COUNTY BOARDS; APPEALS AND EQUALIZATION COURSE AND MEETING REQUIREMENTS
• 274.175 VALUES FINALIZED
• 275.01 LEVY IN SPECIFIC AMOUNTS
• 275.02 STATE LEVY FOR BONDED DEBT; CERTIFICATION OF TAX RATE
• 275.07 CITY, TOWN, COUNTY, AND SCHOOL DISTRICT TAXES
• 275.08 AUDITOR TO FIX RATE
• 275.011 MILL RATE LEVY LIMITATIONS; CONVERSION FROM MILLS TO DOLLARS
• 275.14 CENSUS
• 275.16 COUNTY AUDITOR TO FIX AMOUNT OF LEVY
• 275.025 STATE GENERAL TAX
• 275.26 EXCESSIVE LEVY; INJUNCTION
• 275.27 CONTRACTS IN EXCESS VOID; LIABILITY OF OFFICERS
• 275.28 TAX LISTS
• 275.48 ADDITIONAL TAX LEVIES IN CERTAIN TAXING DISTRICTS
• 275.60 LEVY OR BOND REFERENDUM; BALLOT NOTICE
• 275.61 VOTER-APPROVED LEVY; MARKET VALUE
• 275.62 TAX LEVIES; REPORT TO THE COMMISSIONER OF REVENUE
• 275.065 PROPOSED PROPERTY TAXES; NOTICE
• 275.066 SPECIAL TAXING DISTRICTS; DEFINITION
• 275.067 SPECIAL TAXING DISTRICTS; ORGANIZATION DATE; CERTIFICATION OF LEVY OR SPECIAL ASSESSMENTS
• 275.70 LEVY LIMITATIONS; DEFINITIONS
• 275.71 LEVY LIMITS
• 275.72 LEVY LIMIT ADJUSTMENTS FOR CONSOLIDATION AND ANNEXATION
• 275.73 ELECTIONS FOR ADDITIONAL LEVIES
• 275.74 STATE REGULATION OF LEVIES
• 275.075 OMISSION BY INADVERTENCE; CORRECTION
• 275.75 CHARTER EXEMPTION FOR AID LOSS
• 275.077 ERRORS BY COUNTY AUDITOR AFFECTING TOWNSHIP LEVY
• 275.079 COUNTY AUDITOR TO CALCULATE TAX RATE
• 275.092 LOCAL ACTS LIMITING COUNTY LEVY OR APPROPRIATION
• 275.124 REPORT OF CERTIFIED LEVY
• 275.761 MAINTENANCE OF EFFORT REQUIREMENTS REDUCED
• 276.01 DELIVERY OF LISTS TO TREASURER
• 276.02 TREASURER TO BE COLLECTOR
• 276.03 TREASURER TO COLLECT LOCAL ASSESSMENTS
• 276.04 NOTICE OF RATES; PROPERTY TAX STATEMENTS
• 276.05 RECEIPTS FOR TAX PAYMENTS
• 276.06 TAX STATEMENTS TO STATE APPORTIONMENT OF TAXES
• 276.07 UNDIVIDED INTEREST; PAYMENT AND RECEIPT
• 276.08 ORDERS RECEIVED FOR TAXES
• 276.09 SETTLEMENT BETWEEN AUDITOR AND TREASURER
• 276.10 APPORTIONMENT AND DISTRIBUTION OF FUNDS
• 276.11 WHEN TREASURER SHALL PAY FUNDS FROM MAY SETTLEMENT
• 276.12 AUDITOR TO KEEP ACCOUNTS
• 276.015 TREASURER TO PUBLISH TAX RATES
• 276.017 TIMELY PAYMENTS
• 276.19 UNCLAIMED OVERPAYMENTS
• 276.041 FILING TO RECEIVE NOTICE OF DELINQUENT TAXES
• 276.111 DISTRIBUTIONS AND FINAL YEAR-END SETTLEMENT
• 276.112 STATE PROPERTY TAXES; COUNTY TREASURER
• 276.131 DISTRIBUTION OF PENALTIES, INTEREST, AND COSTS
• 276A.01 DEFINITIONS
• 276A.02 ADMINISTRATIVE AUDITOR
• 276A.03 NET TAX CAPACITY OF COMMERCIAL-INDUSTRIAL PROPERTY
• 276A.04 INCREASE IN NET TAX CAPACITY
• 276A.05 COMPUTATION OF AREAWIDE TAX BASE
• 276A.06 NET TAX CAPACITY OF GOVERNMENTAL UNIT
• 276A.07 ADJUSTMENTS IN DATES
• 276A.08 REASSESSMENTS AND OMITTED PROPERTY
• 276A.09 CHANGE IN STATUS OF MUNICIPALITY
• 277.01 WHEN TAX IS DELINQUENT; PENALTY
• 277.14 DOCKETING JUDGMENT
• 277.15 INTEREST
• 277.16 SATISFACTION OF JUDGMENT
• 277.17 ESCROW REQUIREMENT FOR DELINQUENCIES ON MANUFACTURED HOMES
• 277.20 LIEN FOR PERSONAL PROPERTY TAX
• 277.21 LEVY AND DISTRAINT
• 277.22 ADJUSTMENT OF TAX LIABILITY
• 277.23 CONFESSION OF JUDGMENT FOR HOMESTEAD
• 277.24 UNCOLLECTED TAXES
• 278.01 DEFENSE OR OBJECTION TO REAL AND PERSONAL PROPERTY TAXES; SERVICE AND FILING
• 278.02 PETITION MAY INCLUDE SEVERAL ITEMS OR PARCELS
• 278.03 PAYMENT OF TAX
• 278.04 TREASURER MUST STAMP TAX LISTS
• 278.05 TRIAL OF ISSUES
• 278.06 OTHER STATUTES TO APPLY
• 278.07 JUDGMENT; AMOUNT; COSTS
• 278.08 INTEREST
• 278.09 CERTIFIED COPIES TO AUDITOR AND TREASURER
• 278.10 TO BE ENTERED IN JUDGMENT BOOK
• 278.11 MAY PAY FULL TAX
• 278.12 REFUNDS OF OVERPAYMENT
• 278.13 JUDGMENT TO BE FINAL
• 278.14 REFUNDS OF MISTAKENLY BILLED TAXES
• 279.001 PURPOSES; POLICY
• 279.01 DUE DATES; PENALTIES
• 279.02 DUTIES OF COUNTY AUDITOR AND TREASURER
• 279.03 INTEREST ON DELINQUENT PROPERTY TAXES
• 279.04 APPLICATION
• 279.05 DELINQUENT LIST, FILING, EFFECT
• 279.06 COPY OF LIST AND NOTICE
• 279.07 PUBLICATION, BIDS
• 279.08 NEWSPAPER, DESIGNATION
• 279.09 PUBLICATION OF NOTICE AND LIST
• 279.10 PUBLICATION CORRECTED
• 279.12 CERTIFICATE BEFORE PAYMENT
• 279.13 AFFIDAVIT OF PUBLICATION
• 279.14 CONCLUSIVENESS OF JUDGMENT, JURISDICTIONAL DEFECTS
• 279.15 WHO MAY ANSWER; FORM
• 279.16 JUDGMENT WHEN NO ANSWER; FORM; ENTRY
• 279.17 PROCEEDINGS ON ANSWER
• 279.18 JUDGMENT
• 279.19 APPLICATION FOR JUDGMENT
• 279.20 PAPERS FILED BY CLERK
• 279.21 APPEAL
• 279.22 OPENING AND VACATING OF TAX JUDGMENTS
• 279.23 COPY OF JUDGMENT TO COUNTY AUDITOR
• 279.025 PAYMENT OF DELINQUENT PROPERTY TAXES, SPECIAL ASSESSMENTS
• 279.25 PAYMENT BEFORE JUDGMENT
• 279.33 CANCELLATION OF CERTIFICATES OF FORFEITURE FOR LANDS WHICH WERE EXEMPT
• 279.34 APPLICATION BY OWNER
• 279.37 CONFESSION OF JUDGMENT FOR DELINQUENT TAXES
• 279.091 MAILING OF NOTICE AND LIST; FAILURE TO MAIL
• 279.092 PUBLICATION AND RELATED COSTS
• 279.131 AFFIDAVIT OF MAILING
• 280.001 PUBLIC SALES, AUDITOR'S CERTIFICATES ABOLISHED
• 280.01 STATE BID IN AT SALE
• 280.02 PUBLIC VENDUE
• 280.03 CERTIFICATE OF SALE
• 280.04 WHO MAY PURCHASE
• 280.05 PROHIBITED PURCHASERS
• 280.06 WRONG NAME OF OWNER
• 280.07 ENTRIES AFTER SALE
• 280.08 RECORD OF ASSIGNMENT
• 280.09 FAILURE TO RECORD
• 280.10 PAYMENT OF SUBSEQUENT TAXES
• 280.11 LANDS BID IN FOR STATE
• 280.28 FEES
• 280.29 PROCEEDS OF SALE, HOW DISTRIBUTED
• 280.33 CERTIFICATES AND DEEDS AS EVIDENCE; GROUNDS FOR SETTING ASIDE
• 280.35 INVALID CERTIFICATE
• 280.36 REIMBURSEMENT TO TAX SALE PURCHASER WHERE NOTICE OF SALE INVALID; LIMITATION; REASSESSMENT
• 280.37 ENDORSEMENT BEFORE RECORD
• 280.38 LANDS BID IN FOR THE STATE; ATTACHMENTS
• 280.39 DELINQUENT TAXES MAY BE PAID IN INVERSE ORDER
• 280.40 TAXES COLLECTED BY SHERIFF APPLIED IN INVERSE ORDER
• 280.41 OWNERSHIP BY STATE
• 280.43 SALE DEFINED
• 280.385 ACQUISITION OF TAX-DELINQUENT LAND BEFORE FORFEITURE
• 281.01 TAX SALE, RIGHT OF REDEMPTION
• 281.02 AMOUNT PAYABLE
• 281.03 AUDITOR'S CERTIFICATE
• 281.04 REDEMPTION BY PERSONS UNDER DISABILITY
• 281.05 REDEMPTION WHEN OWNER DIES
• 281.06 UNDIVIDED PART
• 281.07 UNDIVIDED SHARE
• 281.08 SPECIFIC PART
• 281.09 SPECIFIC PART OF UNDIVIDED PART
• 281.10 AUDITOR TO DETERMINE PROPORTION
• 281.11 TAXPAYER MAY PAY TAXES ON PART
• 281.12 LAND HELD JOINTLY
• 281.14 EXPIRATION OF TIME FOR REDEMPTION
• 281.16 STATED PERIOD OF REDEMPTION
• 281.17 PERIOD OF REDEMPTION
• 281.18 LANDS MAY BE REDEEMED
• 281.19 WHO MAY REDEEM
• 281.21 NOTICE OF EXPIRATION OF REDEMPTION
• 281.23 NOTICE
• 281.24 LAND SUBJECT TO ASSIGNMENT
• 281.25 TITLES TO BE HELD IN TRUST BY THE STATE
• 281.28 AGENTS, SERVICE OF NOTICE OF EXPIRATION OF REDEMPTION UPON
• 281.29 STATEMENT TO BE FILED WITH COUNTY AUDITOR
• 281.30 SERVICE
• 281.31 FAILURE TO SERVE NOTICE TO EXTINGUISH LIEN; 1925 AND PRIOR YEARS
• 281.32 LIMITATION OF TIME FOR FILING CERTIFICATE; 1925 AND PRIOR YEARS
• 281.33 REDEMPTION, WHEN EXPIRES
• 281.34 FEES FOR NOTICE
• 281.35 FRAUD IN THE SERVICE; LIMITATION FOR BRINGING ACTION
• 281.39 TIME FOR REDEMPTION FROM TAX SALE EXTENDED IN CERTAIN CASES
• 281.40 MAY REDEEM PART OF TRACT
• 281.70 LIMITED RIGHT OF ENTRY
• 281.173 FIVE-WEEK REDEMPTION PERIOD FOR CERTAIN ABANDONED PROPERTIES
• 281.174 FIVE-WEEK REDEMPTION PERIOD FOR CERTAIN VACANT PROPERTIES
• 281.231 MAINTENANCE; EXPENDITURE OF PUBLIC FUNDS
• 281.273 EXPIRATION OF TIME OF REDEMPTION ON LANDS OWNED BY PERSONS IN MILITARY SERVICE
• 281.274 MAY BE WITHHELD FROM SALE, PAYMENTS
• 281.275 COUNTY BOARD MAY PETITION DISTRICT COURT
• 281.276 RETURN MUST SHOW MILITARY SERVICE
• 281.277 NOT TO AFFECT OTHER RIGHTS; DURATION
• 281.321 CERTAIN NOTICES NOT TO BE SERVED
• 281.322 FAILURE TO SERVE NOTICES TO EXTINGUISH LIEN
• 281.323 CERTIFICATES MUST BE RECORDED
• 281.324 CANCELED BY LIMITATION
• 281.325 CANCELLATION OF CERTIFICATES ON REQUEST OF HOLDER
• 281.326 CANCELLATION OF CERTIFICATES WHEN NOTICE OF EXPIRATION OF TIME FOR REDEMPTION NOT GIVEN WITHIN SIX YEARS
• 281.327 CANCELLATION OF CERTIFICATE UPON JUDICIAL ORDER
• 282.01 TAX-FORFEITED LANDS; CLASSIFICATION, SALE
• 282.02 LIST OF LANDS FOR SALE; NOTICE; ONLINE AUCTIONS PERMITTED
• 282.03 LIMITATIONS IN USE OF LANDS
• 282.04 TIMBER SALES; LAND USE, LEASE, PARTITION, EASEMENT
• 282.005 TAX-FORFEITED LAND; INITIAL SALE
• 282.05 PROCEEDS APPORTIONED
• 282.06 EXEMPTION OF CERTAIN LANDS
• 282.007 LAND WITHDRAWN FROM INITIAL SALE
• 282.07 AUDITOR TO CANCEL TAXES
• 282.08 APPORTIONMENT OF PROCEEDS TO TAXING DISTRICTS
• 282.09 FORFEITED TAX SALE FUND
• 282.011 CLASSIFICATION AND SALE
• 282.012 PRIOR OWNER MAY PURCHASE; CONDITIONS
• 282.12 ALL MINERALS RESERVED
• 282.13 COUNTY LAND COMMISSIONERS; CITY LAND EXCHANGES
• 282.014 COMPLETION OF SALE, FEE, CONVEYANCE RECORDED
• 282.14 CLASSIFICATION AS AGRICULTURAL; SALE CONDITIONS, GENERALLY
• 282.015 PROCEEDS OF SALE
• 282.15 SALES OF FORFEITED AGRICULTURAL LANDS
• 282.016 PROHIBITED PURCHASERS
• 282.16 PUBLIC SALE AS AGRICULTURAL LANDS; NOTICE
• 282.017 CONVEYANCE OF INTERESTS TO GOVERNMENTS
• 282.17 CANCELLATION OF CONTRACTS ON DEFAULT
• 282.018 LAND BY PUBLIC WATERS, NONFORESTED MARGINAL LAND, WETLANDS
• 282.18 COUNTY AUDITOR TO LEASE LANDS
• 282.019 LAND SUBJECT TO HAZARDOUS SUBSTANCE OR PETROLEUM RELEASE
• 282.19 COUNTY COLLECTS PAYMENTS; REPORTS; EXPENSES
• 282.20 MINERAL RIGHTS RESERVED
• 282.21 FORM OF CONVEYANCE
• 282.22 NONAGRICULTURAL LANDS RESERVED FOR CONSERVATION
• 282.33 LOST OR DESTROYED DEEDS
• 282.36 FEES PAYABLE BY REPURCHASER
• 282.37 LANDS BORDERING LAKES AND STREAMS, EASEMENT TO STATE
• 282.038 VETERAN'S CREDIT FOR AGRICULTURAL LAND
• 282.38 FOREST DEVELOPMENT FUNDS
• 282.40 CANCELLATION OF INSTALLMENT SALE CONTRACTS BY STATE
• 282.041 ALTERNATIVE RECORDING FOR COUNTY FOREST ROAD
• 282.41 SALE OF TAX-FORFEITED LEASED LANDS; ST. LOUIS COUNTY
• 282.131 CERTAIN POWERS AND DUTIES DELEGATED
• 282.132 TIMBER DEFINED
• 282.135 DELEGATION BY COUNTY BOARD
• 282.151 SALE OF CERTAIN NONCONSERVATION LANDS
• 282.171 CONTRACTS, MEMBERS OF ARMED FORCES, CANCELLATION
• 282.0195 SUPERFUND AND STORAGE TANK SITES; AFFIDAVIT, NOTICE
• 282.0197 SALE OF LAND LOCATED WITHIN BOUNDARY OF INDIAN RESERVATIONS
• 282.221 FORFEITED AGRICULTURAL LANDS
• 282.222 SALE
• 282.223 TAXES CANCELED
• 282.224 FORM OF CONVEYANCE
• 282.225 MINERAL RIGHTS RESERVED
• 282.226 COUNTY COLLECTS PAYMENTS; REPORTS; EXPENSES
• 282.241 REPURCHASE AFTER FORFEITURE
• 282.251 TAXES AND ASSESSMENTS REINSTATED UPON REPURCHASE
• 282.261 TERMS OF REPURCHASE
• 282.271 NOTICE OF PAYMENTS DUE
• 282.281 REPURCHASE SUBJECT TO EXISTING LEASES
• 282.291 PAYMENTS, WHERE MADE
• 282.301 RECEIPTS FOR PAYMENTS; CERTIFICATION BY COUNTY AUDITOR
• 282.302 CONVEYANCE OF DEED UPON CERTIFICATION
• 282.303 ASSIGNMENT OF INSTALLMENT CONTRACT
• 282.304 RECORDATION OF DEED; DEFAULT
• 282.311 EXCEPTIONS
• 282.321 LIMITATIONS ON LAND USE
• 282.322 FORFEITED LANDS LIST
• 282.323 CAPITOL AREAS
• 282.324 WHEN RIGHT OF REPURCHASE VESTS
• 282.341 REINSTATEMENT OF TAX-FORFEITED CERTIFICATE
• 287.01 DEFINITIONS; MORTGAGE REGISTRY TAX
• 287.03 INSTRUMENTS VALID SECURITY FOR DEBT
• 287.04 EXEMPTIONS
• 287.05 DETERMINATION OF TAX IN SPECIAL SITUATIONS
• 287.08 TAX, HOW PAYABLE; RECEIPTS
• 287.10 PREPAYMENT OF TAX; EVIDENCE; NOTICE
• 287.11 MORTGAGES RECORDED OR REGISTERED PRIOR TO PASSAGE OF SECTIONS 287.01 TO 287.12
• 287.12 TAXES, HOW APPORTIONED
• 287.13 VIOLATIONS; CIVIL PENALTIES
• 287.20 DEFINITIONS
• 287.21 IMPOSITION OF TAX; DETERMINATION OF TAX
• 287.22 EXEMPTIONS
• 287.23 REAL PROPERTY OUTSIDE COUNTY OR STATE
• 287.24 PERSONS LIABLE
• 287.25 PAYMENT OF TAX
• 287.28 REFUNDS OR REDEMPTION
• 287.29 PAYMENT OF RECEIPTS TO STATE GENERAL FUND; REPORTS
• 287.30 COUNTY TREASURER; DUTIES
• 287.31 VIOLATIONS; CIVIL PENALTIES
• 287.33 EXPENSES OF ADMINISTRATION
• 287.035 IMPOSITION OF TAX
• 287.37 COMMISSIONER'S POWERS; DATA CLASSIFICATION
• 287.38 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX
• 287.221 NEW RESIDENTIAL CONSTRUCTION
• 287.222 TRANSFER TO OBTAIN FINANCING
• 287.223 HENNEPIN AND RAMSEY COUNTIES
• 287.241 STATEMENT OF TAX DUE OR EXEMPTION; RECORDING OR REGISTERING OF DOCUMENTS
• 287.325 VIOLATIONS; CRIMINAL PENALTIES
• 287.385 INTEREST
• 287.2205 TAX-FORFEITED LAND
• 289A.01 APPLICATION OF CHAPTER
• 289A.02 DEFINITIONS
• 289A.08 FILING REQUIREMENTS FOR INDIVIDUAL INCOME, FIDUCIARY INCOME, CORPORATE FRANCHISE, MINING COMPANY, AND ENTERTAINMENT TAXES
• 289A.09 FILING REQUIREMENTS FOR TAXES WITHHELD FROM WAGES, FROM COMPENSATION OF ENTERTAINERS, AND FROM PAYMENTS TO OUT-OF-STATE CONTRACTORS; AND TAXES WITHHELD BY PARTNERSHIPS AND SMALL BUSINESS CORPORATIONS
• 289A.10 FILING REQUIREMENTS FOR ESTATE TAX RETURNS
• 289A.11 FILING REQUIREMENTS FOR SALES AND USE TAX RETURNS
• 289A.12 FILING REQUIREMENTS FOR INFORMATION RETURNS AND REPORTS
• 289A.14 USE OF AUTOMATED SALES SUPPRESSION DEVICES; DEFINITIONS
• 289A.18 DUE DATES FOR FILING OF RETURNS
• 289A.19 EXTENSIONS FOR FILING RETURNS
• 289A.20 DUE DATES FOR MAKING PAYMENTS OF TAX
• 289A.25 PAYMENT OF ESTIMATED TAX BY INDIVIDUALS, TRUSTS, S CORPORATIONS, OR PARTNERSHIPS
• 289A.26 PAYMENT OF ESTIMATED TAX BY CORPORATIONS
• 289A.30 EXTENSIONS FOR PAYING TAX
• 289A.31 LIABILITY FOR PAYMENT OF TAX
• 289A.33 FILING REQUIREMENTS AND DUE DATES; SPECIAL RULES
• 289A.35 ASSESSMENTS ON RETURNS
• 289A.37 ASSESSMENTS; ERRONEOUS REFUNDS; JOINT INCOME TAX RETURNS
• 289A.38 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX
• 289A.39 LIMITATIONS; ARMED SERVICES
• 289A.40 LIMITATIONS ON CLAIMS FOR REFUND
• 289A.41 BANKRUPTCY; SUSPENSION OF TIME
• 289A.42 CONSENT TO EXTEND STATUTE
• 289A.50 CLAIMS FOR REFUNDS
• 289A.51 ELECTRIC-ASSISTED BICYCLE REBATE
• 289A.55 INTEREST PAYABLE TO COMMISSIONER
• 289A.56 INTEREST ON OVERPAYMENTS
• 289A.60 CIVIL PENALTIES
• 289A.63 CRIMINAL PENALTIES
• 289A.121 TAX SHELTERS; SPECIAL RULES
• 289A.381 DEFINITIONS; PARTNERSHIPS; FEDERAL ADJUSTMENTS
• 289A.382 REPORTING AND PAYMENT REQUIREMENTS
• 290.01 DEFINITIONS
• 290.02 FRANCHISE TAX ON CORPORATIONS MEASURED BY NET INCOME
• 290.03 INCOME TAX; IMPOSITION, CLASSES OF TAXPAYERS
• 290.04 LIABILITY FOR TAX
• 290.05 EXEMPT INDIVIDUALS, ORGANIZATIONS, ESTATES, TRUSTS
• 290.06 RATES OF TAX; CREDITS
• 290.07 NET INCOME; COMPUTATION, ACCOUNTING PERIOD
• 290.10 NONDEDUCTIBLE ITEMS
• 290.014 JURISDICTION TO TAX IN GENERAL
• 290.015 MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX TRADE OR BUSINESS
• 290.17 GROSS INCOME, ALLOCATION TO STATE
• 290.20 NET INCOME; ALLOCATION TO STATE
• 290.21 DEDUCTIONS ALLOWED TO CORPORATIONS
• 290.22 ESTATES AND TRUSTS, IMPOSITION OF TAX
• 290.26 EXEMPTION FOR INDIVIDUAL RETIREMENT ACCOUNT
• 290.30 FIDUCIARIES, DUTY TO PAY TAX
• 290.31 PARTNERSHIPS; INDIVIDUAL LIABILITY OF PARTNERS
• 290.032 LUMP-SUM DISTRIBUTION TAX
• 290.32 TAXES FOR PART OF YEAR, COMPUTATION
• 290.033 NET INVESTMENT INCOME TAX
• 290.34 CORPORATIONS, SPECIAL PROVISIONS
• 290.36 INVESTMENT COMPANIES; REPORT OF NET INCOME; COMPUTATION OF AMOUNT OF INCOME ALLOCABLE TO STATE
• 290.48 LARGE AMOUNTS OF CASH; PRESUMPTION OF JEOPARDY
• 290.62 DISTRIBUTION OF REVENUES
• 290.067 DEPENDENT CARE CREDIT
• 290.068 CREDIT FOR INCREASING RESEARCH ACTIVITIES
• 290.081 INCOME OF NONRESIDENTS, RECIPROCITY
• 290.091 ALTERNATIVE MINIMUM TAX ON PREFERENCE ITEMS
• 290.92 TAX WITHHELD AT SOURCE UPON WAGES; OTHER PAYMENTS
• 290.093 TAX COMPUTATION FOR MUTUAL SAVINGS BANKS CONDUCTING LIFE INSURANCE BUSINESS
• 290.095 OPERATING LOSS DEDUCTION
• 290.0121 DEPENDENT EXEMPTION
• 290.0122 ITEMIZED DEDUCTIONS
• 290.0123 STANDARD DEDUCTION
• 290.0131 INDIVIDUALS, ESTATES, AND TRUSTS; ADDITIONS TO FEDERAL TAXABLE INCOME OR FEDERAL ADJUSTED GROSS INCOME
• 290.0132 INDIVIDUALS, ESTATES, AND TRUSTS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME OR FEDERAL ADJUSTED GROSS INCOME
• 290.0133 CORPORATIONS; ADDITIONS TO FEDERAL TAXABLE INCOME
• 290.0134 CORPORATIONS; SUBTRACTIONS FROM FEDERAL TAXABLE INCOME
• 290.0135 BASIS MODIFICATIONS AFFECTING GAIN OR LOSS ON DISPOSITION OF PROPERTY
• 290.0136 CERTAIN PREFERRED STOCK LOSSES
• 290.0137 ACCELERATED RECOGNITION OF CERTAIN INSTALLMENT SALE GAINS
• 290.172 COMMISSIONER OF REVENUE
• 290.191 APPORTIONMENT OF NET INCOME
• 290.281 COMMON TRUST FUND
• 290.311 PARTNERSHIP GROSS INCOME
• 290.371 NOTICE OF BUSINESS ACTIVITIES REPORT
• 290.431 NONGAME WILDLIFE CHECKOFF
• 290.432 CORPORATE NONGAME WILDLIFE CHECKOFF
• 290.433 EASY ENROLLMENT HEALTH INSURANCE OUTREACH PROGRAM CHECKOFF
• 290.491 TAX ON GAIN; DISCHARGE IN BANKRUPTCY
• 290.0661 MINNESOTA CHILD TAX CREDIT
• 290.0671 MINNESOTA WORKING FAMILY CREDIT
• 290.0672 LONG-TERM CARE INSURANCE CREDIT
• 290.0674 MINNESOTA EDUCATION CREDIT
• 290.0675 MARRIAGE PENALTY CREDIT
• 290.0677 MILITARY SERVICE CREDITS
• 290.0681 CREDIT FOR HISTORIC STRUCTURE REHABILITATION
• 290.0682 STUDENT LOAN CREDIT
• 290.0683 MINNESOTA HOUSING TAX CREDIT
• 290.0684 SECTION 529 PLAN CREDIT
• 290.0685 CREDIT FOR PARENTS OF STILLBORN CHILDREN
• 290.0686 CREDIT FOR ATTAINING MASTER'S DEGREE IN TEACHER'S LICENSURE FIELD
• 290.0688 CREDIT FOR SUSTAINABLE AVIATION FUEL
• 290.0692 SMALL BUSINESS INVESTMENT CREDIT
• 290.0693 RENTER'S CREDIT
• 290.0694 CREDIT FOR SALES OF MANUFACTURED HOME PARKS TO COOPERATIVES
• 290.0695 SHORT LINE RAILROAD INFRASTRUCTURE MODERNIZATION CREDIT
• 290.0802 SUBTRACTION FOR THE ELDERLY AND DISABLED
• 290.0921 CORPORATE ALTERNATIVE MINIMUM TAX AFTER 1989
• 290.0922 MINIMUM FEE; CORPORATIONS; PARTNERSHIPS
• 290.923 TAX WITHHELD ON ROYALTIES UPON ORE
• 290.993 SPECIAL LIMITED ADJUSTMENT
• 290.9201 TAX ON NONRESIDENT ENTERTAINERS
• 290.9705 SURETY DEPOSITS REQUIRED FOR CONSTRUCTION CONTRACTS
• 290.9725 S CORPORATION
• 290.9726 CORPORATION TAXABLE INCOME TAXED TO SHAREHOLDERS
• 290.9727 TAX ON CERTAIN BUILT-IN GAINS
• 290.9728 TAX ON CAPITAL GAINS
• 290.9729 TAX ON PASSIVE INVESTMENT INCOME
• 290.9741 ELECTION BY REMIC
• 290.9742 REMIC INCOME TAXABLE TO HOLDERS OF INTERESTS
• 290A.01 CITATION
• 290A.02 PURPOSE
• 290A.03 DEFINITIONS
• 290A.04 REFUND ALLOWABLE
• 290A.05 COMBINED HOUSEHOLD INCOME; RENTAL AGREEMENTS AND REDUCTION OF PROPERTY TAXES PAYABLE
• 290A.07 CLAIMS PAYMENTS
• 290A.08 ONE CLAIMANT PER HOUSEHOLD
• 290A.09 PROOF OF CLAIM
• 290A.10 PROOF OF TAXES PAID
• 290A.11 OBJECTIONS TO CLAIMS
• 290A.13 NO RELIEF ALLOWED IN CERTAIN CASES
• 290A.14 PROPERTY TAX STATEMENT
• 290A.15 CLAIM APPLIED AGAINST OUTSTANDING LIABILITY
• 290A.18 RIGHT TO FILE CLAIM; RIGHT TO RECEIVE CREDIT
• 290A.19 PARK OWNER TO FURNISH RENT CERTIFICATE
• 290A.20 RULES
• 290A.23 APPROPRIATION
• 290A.25 VERIFICATION OF SOCIAL SECURITY OR INDIVIDUAL TAXPAYER IDENTIFICATION NUMBERS
• 290A.091 CLAIMS OF TENANTS IN LEASEHOLD COOPERATIVES
• 290C.01 PURPOSE
• 290C.02 DEFINITIONS
• 290C.03 ELIGIBILITY REQUIREMENTS
• 290C.04 APPLICATIONS
• 290C.05 ANNUAL CERTIFICATION AND MONITORING
• 290C.06 CALCULATION OF AVERAGE ESTIMATED MARKET VALUE; MANAGED FOREST LAND
• 290C.07 CALCULATION OF INCENTIVE PAYMENT
• 290C.08 ANNUAL INCENTIVE PAYMENT; APPROPRIATION
• 290C.09 REMOVAL FOR PROPERTY TAX DELINQUENCY
• 290C.10 WITHDRAWAL PROCEDURES
• 290C.11 PENALTIES FOR REMOVAL
• 290C.12 DEATH OF CLAIMANT
• 290C.13 APPEALS
• 290C.055 LENGTH OF COVENANT
• 290C.101 TRANSFER OF OWNERSHIP
• 291.01 TAX IMPOSED
• 291.03 RATES
• 291.005 DEFINITIONS
• 291.12 COLLECTION OF TAX BY REPRESENTATIVE OR TRUSTEE
• 291.13 TAXES TO BE PAID TO COMMISSIONER OF REVENUE
• 291.016 MINNESOTA TAXABLE ESTATE
• 291.16 POWER OF SALE
• 291.21 LETTERS OF ADMINISTRATION
• 291.27 UNPAID TAX; OMITTED PROPERTY
• 291.031 CREDIT
• 291.075 SPECIAL USE VALUATION OF QUALIFIED PROPERTY
• 291.215 VALUATION OF ESTATE
• 295.50 DEFINITIONS
• 295.51 MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX GROSS REVENUE
• 295.52 TAXES IMPOSED
• 295.53 EXCLUSIONS AND EXEMPTIONS; SPECIAL RULES
• 295.54 CREDIT FOR TAXES PAID
• 295.55 PAYMENT OF TAX
• 295.56 TRANSFER OF ACCOUNTS RECEIVABLE
• 295.57 COLLECTION AND ENFORCEMENT; REFUNDS; APPLICATION OF OTHER CHAPTERS; ACCESS TO RECORDS; INTEREST ON OVERPAYMENTS
• 295.58 DEPOSIT OF REVENUES AND PAYMENT OF REFUNDS
• 295.59 SEVERABILITY
• 295.75 LIQUOR GROSS RECEIPTS TAX
• 295.81 CANNABIS GROSS RECEIPTS TAX
• 295.82 CANNABIS LOCAL TAX PROHIBITED
• 295.581 PROHIBITION ON NON-MINNESOTACARE TRANSFERS FROM FUND
• 295.582 AUTHORITY
• 296A.01 DEFINITIONS
• 296A.02 ADMINISTRATION
• 296A.03 DISTRIBUTOR'S LICENSE
• 296A.04 SPECIAL FUEL DEALER'S LICENSE; REQUIREMENTS
• 296A.05 BULK PURCHASER'S LICENSE; REQUIREMENTS
• 296A.06 REVOCATION OF LICENSE, PERMIT, OR CERTIFICATE; SUSPENSION OF LICENSE
• 296A.07 GASOLINE TAX
• 296A.08 SPECIAL FUEL TAX
• 296A.09 AVIATION TAX
• 296A.10 LIABILITY FOR UNPAID TAX
• 296A.11 SELLER MAY COLLECT TAX
• 296A.12 GASOLINE AND SPECIAL FUEL TAX IN LIEU OF OTHER TAXES
• 296A.13 PERSONAL LIABILITY FOR TAX
• 296A.14 TAX AS PERSONAL DEBT OF FIDUCIARY
• 296A.15 PAYMENT OF TAX
• 296A.16 REFUND OR CREDIT
• 296A.17 AVIATION REFUND
• 296A.18 APPORTIONMENT OF TAX; DEPOSIT OF PROCEEDS
• 296A.19 REQUIRED RECORDS
• 296A.21 STATUTE OF LIMITATIONS
• 296A.22 NONPAYMENT OF TAX; CIVIL PENALTIES
• 296A.23 CRIMINAL PENALTIES
• 296A.24 CONTRABAND
• 296A.26 JUDICIAL REVIEW; APPEAL TO TAX COURT
• 296A.051 PUBLIC CHARGING STATION OPERATOR'S LICENSE; REQUIREMENTS
• 296A.061 CANCELLATION OR NONRENEWAL OF LICENSES
• 296A.075 ELECTRICITY AS VEHICLE FUEL TAX
• 296A.083 DEBT SERVICE SURCHARGE
• 297A.61 DEFINITIONS
• 297A.62 SALES TAX IMPOSED; RATES
• 297A.63 USE TAXES IMPOSED; RATES
• 297A.64 RENTAL MOTOR VEHICLE TAX IMPOSED; RATE
• 297A.65 LOTTERY TICKETS; IN LIEU TAX
• 297A.66 JURISDICTION TO REQUIRE COLLECTION AND REMITTANCE OF TAX
• 297A.67 GENERAL EXEMPTIONS
• 297A.68 BUSINESS EXEMPTIONS
• 297A.69 AGRICULTURAL EXEMPTIONS
• 297A.70 EXEMPTIONS FOR GOVERNMENTS AND NONPROFIT GROUPS
• 297A.71 CONSTRUCTION EXEMPTIONS
• 297A.72 EXEMPTION CERTIFICATES
• 297A.73 IMPROPER USE OF ITEM OBTAINED WITH EXEMPTION CERTIFICATE
• 297A.74 COMMINGLING EXEMPTION CERTIFICATE ITEMS
• 297A.75 REFUND; APPROPRIATION
• 297A.76 COMPUTATION OF SALES AND USE TAXES
• 297A.77 COLLECTION OF SALES AND USE TAXES
• 297A.78 LIABILITY FOR USE TAX; RECEIPT AS EVIDENCE
• 297A.79 REPORTING OF GROSS RECEIPTS
• 297A.80 TAXES IN OTHER STATES; OFFSET AGAINST USE TAX
• 297A.81 UNCOLLECTIBLE DEBTS; OFFSET AGAINST OTHER TAXES
• 297A.82 AIRCRAFT; FLIGHT EQUIPMENT; PAYMENT OF TAXES; EXEMPTIONS
• 297A.83 APPLICATION FOR PERMIT
• 297A.84 PERMITS ISSUED AND NOT ISSUED; CANCELLATION
• 297A.85 CANCELLATION OF PERMITS
• 297A.87 FLEA MARKETS, SHOWS, AND OTHER SELLING EVENTS
• 297A.89 DIRECT PAYMENT BY PURCHASERS PERMITTED
• 297A.90 INTERSTATE MOTOR CARRIERS AS RETAILERS
• 297A.91 SEIZURE; COURT REVIEW
• 297A.92 SECURITY
• 297A.94 DEPOSIT OF REVENUES
• 297A.95 COORDINATION OF STATE AND LOCAL SALES TAX RATES
• 297A.96 LOCAL ADMISSIONS AND AMUSEMENT TAXES; EXEMPTION FOR NONPROFIT ORGANIZATIONS
• 297A.98 LOCAL GOVERNMENTS EXEMPT FROM LOCAL SALES TAXES
• 297A.99 LOCAL SALES TAXES
• 297A.665 PRESUMPTION OF TAX; BURDEN OF PROOF
• 297A.668 SOURCING OF SALE; SITUS IN THIS STATE
• 297A.669 TELECOMMUNICATION AND RELATED SERVICES SOURCING
• 297A.815 MOTOR VEHICLE LEASES
• 297A.825 SNOWMOBILES; ALL-TERRAIN VEHICLES; WATERCRAFT; PAYMENT OF TAXES; REFUNDS
• 297A.991 REPORTING OF SALES TAX ON MINNESOTA GOVERNMENTS
• 297A.992 METROPOLITAN TRANSPORTATION AREA SALES TAX
• 297A.993 COUNTY TRANSPORTATION SALES AND USE TAX
• 297A.994 CITY OF MINNEAPOLIS SALES TAX; ALLOCATION OF REVENUES
• 297A.995 UNIFORM SALES AND USE TAX ADMINISTRATION ACT
• 297A.8155 LIQUOR REPORTING REQUIREMENTS; PENALTY
• 297A.9905 USE OF LOCAL TAX REVENUES BY CITIES OF THE FIRST CLASS
• 297A.9915 REGIONAL TRANSPORTATION SALES AND USE TAX
• 297A.9925 METROPOLITAN REGION SALES AND USE TAX
• 297B.01 DEFINITIONS
• 297B.02 TAX IMPOSED
• 297B.03 EXEMPTIONS
• 297B.06 NO REGISTRATION UNLESS TAX PAID
• 297B.07 PRESUMPTIONS
• 297B.08 TAX PAID IN OTHER STATE; CREDIT, RECIPROCITY
• 297B.09 ALLOCATION OF REVENUE
• 297B.10 PENALTIES
• 297B.11 REGISTRAR AS AGENT OF COMMISSIONER OF REVENUE; POWERS
• 297B.12 PRIVATE NATURE OF INFORMATION
• 297B.13 EXEMPTION FROM EXCISE TAX OF CHAPTER 297A
• 297B.025 OLDER PASSENGER AUTOMOBILE
• 297B.031 TAX REFUND
• 297B.035 VEHICLE PURCHASED BY DEALER OR LESSOR
• 297B.0351 MANUFACTURER TESTING VEHICLE
• 297E.01 DEFINITIONS
• 297E.02 TAX IMPOSED
• 297E.03 SPORTS BOOKMAKING TAX
• 297E.04 MANUFACTURER'S REPORTS AND RECORDS
• 297E.05 DISTRIBUTOR REPORTS AND RECORDS
• 297E.06 ORGANIZATION REPORTS AND RECORDS
• 297E.07 INSPECTION RIGHTS
• 297E.10 EXTENSIONS FOR FILING RETURNS AND PAYING TAXES
• 297E.11 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX
• 297E.12 CIVIL PENALTIES
• 297E.13 TAX-RELATED CRIMINAL PENALTIES
• 297E.14 INTEREST
• 297E.16 CONTRABAND
• 297E.17 DISTRIBUTOR'S BOND
• 297E.031 GAMBLING TAX PERMIT
• 297F.01 DEFINITIONS
• 297F.02 ADMINISTRATION
• 297F.03 LICENSES; CIGARETTE AND TOBACCO PRODUCTS DISTRIBUTOR AND SUBJOBBER
• 297F.04 LICENSE SUSPENSION, CANCELLATION, NONRENEWAL, OR REVOCATION
• 297F.05 RATES OF TAX; PERSONAL DEBT
• 297F.06 EXEMPTIONS FROM TAX
• 297F.07 SALES TO INDIAN TRIBES
• 297F.08 CIGARETTE STAMPS
• 297F.09 RETURNS; PAYMENT OF TAX
• 297F.10 DEPOSIT OF PROCEEDS
• 297F.11 INFORMATIONAL REPORTS; CIGARETTES
• 297F.12 INFORMATIONAL REPORTS; TOBACCO PRODUCTS
• 297F.13 REQUIRED RECORDS
• 297F.14 REFUNDS
• 297F.15 PHYSICAL INVENTORY; OFFSET
• 297F.17 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX
• 297F.18 INTEREST
• 297F.19 CIVIL PENALTIES
• 297F.20 CRIMINAL PENALTIES
• 297F.21 CONTRABAND
• 297F.23 JUDICIAL REVIEW
• 297F.24 FEE IN LIEU OF SETTLEMENT
• 297F.25 CIGARETTE SALES TAX
• 297F.031 REGISTRATION REQUIREMENT
• 297F.185 REVOCATION OF SALES AND USE TAX PERMITS
• 297G.01 DEFINITIONS
• 297G.02 ADMINISTRATION
• 297G.03 DISTILLED SPIRITS AND WINE; RATE OF TAX
• 297G.04 FERMENTED MALT BEVERAGES; RATE OF TAX
• 297G.05 USE TAX; RATE OF TAX
• 297G.06 TAX AS PERSONAL DEBT
• 297G.07 EXEMPTIONS FROM TAX
• 297G.08 SALES TO INDIAN TRIBES
• 297G.09 RETURNS; PAYMENT OF TAX
• 297G.10 DEPOSIT OF PROCEEDS
• 297G.11 INFORMATIONAL REPORTS
• 297G.12 REFUNDS
• 297G.13 INSPECTION RIGHTS
• 297G.14 PHYSICAL INVENTORY
• 297G.16 STATUTES OF LIMITATIONS
• 297G.17 INTEREST
• 297G.18 CIVIL PENALTIES
• 297G.19 CRIMINAL PENALTIES
• 297G.20 CONTRABAND
• 297G.22 JUDICIAL REVIEW
• 297G.031 FARM WINERY
• 297G.032 MICRODISTILLERIES
• 297H.01 SOLID WASTE MANAGEMENT TAX DEFINITIONS
• 297H.02 RESIDENTIAL GENERATORS
• 297H.03 MIXED MUNICIPAL SOLID WASTE COMMERCIAL GENERATORS
• 297H.04 NONMIXED MUNICIPAL SOLID WASTE
• 297H.05 SELF-HAULERS
• 297H.06 EXEMPTIONS
• 297H.07 BILLING
• 297H.08 PAYMENT; REPORTING
• 297H.09 BAD DEBTS
• 297H.10 ADMINISTRATION; ENFORCEMENT; PENALTY
• 297H.11 REQUIREMENTS AND POTENTIAL LIABILITY OF WASTE MANAGEMENT SERVICE PROVIDERS
• 297H.12 INFORMATION REGARDING THE SOLID WASTE MANAGEMENT TAX
• 297H.13 DEPOSIT OF REVENUES; USE OF PROCEEDS; REPORT ON RECEIPTS
• 297H.115 USE TAX
• 298.001 DEFINITIONS
• 298.01 MINING OR PRODUCING ORES
• 298.015 GROSS PROCEEDS TAX ON MINING
• 298.016 GROSS PROCEEDS
• 298.16 TAXES TO BE CREDITED TO GENERAL FUND
• 298.17 OCCUPATION TAXES TO BE APPORTIONED
• 298.018 DISTRIBUTION OF PROCEEDS
• 298.18 TAXES TO GO TO GENERAL FUND IF SECTION 298.17 INVALID
• 298.22 IRON RANGE RESOURCES AND REHABILITATION
• 298.24 TAX ON TACONITE AND IRON SULPHIDES
• 298.25 TAXES ADDITIONAL TO OCCUPATION TAX; IN LIEU OF OTHER TAXES
• 298.26 TAX ON UNMINED TACONITE AND IRON SULPHIDES
• 298.27 COLLECTION AND PAYMENT OF TAX
• 298.28 DIVISION AND DISTRIBUTION OF PROCEEDS
• 298.34 SEMITACONITE, TAXATION, DEFINITIONS
• 298.35 IMPOSITION OF TAX; AMOUNT
• 298.36 NATURE OF TAX
• 298.37 ASSESSMENT AT LOCAL TAX RATE
• 298.38 PAYMENT AND COLLECTION
• 298.39 DISTRIBUTION OF PROCEEDS
• 298.46 EXPLORATORY DRILLING FOR IRON ORE
• 298.47 NOTIFICATION OF COMMISSIONER OF REVENUE OF UNMINED IRON ORE
• 298.48 MINERAL RIGHTS; EXPLORATION DATA; FILING REQUIREMENTS; PENALTIES
• 298.75 AGGREGATE MATERIAL REMOVAL; PRODUCTION TAX
• 298.221 RECEIPTS FROM CONTRACTS; APPROPRIATION
• 298.222 CITATION
• 298.223 TACONITE AREA ENVIRONMENTAL PROTECTION FUND
• 298.224 INVESTMENT OF FUNDS; INCOME
• 298.225 APPROPRIATION
• 298.227 TACONITE ECONOMIC DEVELOPMENT FUND
• 298.282 DISTRIBUTION OF TACONITE MUNICIPAL AID ACCOUNT; TACONITE MUNICIPAL AID; PAYMENT
• 298.283 CHANGE OF STATUS OF MUNICIPALITY; DATE FOR DETERMINING STATUS
• 298.285 STATE AID AMOUNT; APPROPRIATION
• 298.291 CITATION
• 298.292 POLICY
• 298.293 EXPENDING FUNDS
• 298.294 INVESTMENT OF FUND
• 298.296 OPERATION OF FUND
• 298.297 ADVISORY COMMITTEES
• 298.391 AGGLOMERATING FACILITIES DEFINITIONS
• 298.392 QUALIFICATION OF AGGLOMERATING FACILITIES; PROCEDURE AND ORDER
• 298.393 IMPOSITION OF TAX; AMOUNT
• 298.394 NATURE OF TAX
• 298.395 PAYMENT AND COLLECTION
• 298.396 DISTRIBUTION OF PROCEEDS
• 298.405 IRON ORE BEARING MATERIAL OTHER THAN TACONITE AND SEMITACONITE; TAXATION
• 298.2211 FINANCING ACTIVITIES
• 298.2212 INVESTMENT OF FUNDS
• 298.2214 IRON RANGE HIGHER EDUCATION
• 298.2215 COUNTY SCHOLARSHIP PROGRAM
• 298.2216 GIANTS RIDGE ACCOUNT
• 298.2961 PRODUCER GRANTS