Minnesota Statutes (Tax Chapters)
Chapter 270
- 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
Chapter 270A
- 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
Chapter 270B
- 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
Chapter 270C
- 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
Chapter 271
- 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
Chapter 272
- 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
Chapter 273
- 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
Chapter 274
- 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
Chapter 275
- 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
Chapter 276
- 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
Chapter 276A
- 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
Chapter 277
- 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
Chapter 278
- 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
Chapter 279
- 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
Chapter 280
- 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
Chapter 281
- 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
Chapter 282
- 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
Chapter 287
- 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
Chapter 289A
- 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
Chapter 290
- 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
Chapter 290A
- 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
Chapter 290C
- 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
Chapter 291
- 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
Chapter 295
- 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
Chapter 296A
- 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
Chapter 297A
- 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
Chapter 297B
- 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
Chapter 297E
- 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
Chapter 297F
- 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
Chapter 297G
- 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
Chapter 297H
- 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
Chapter 298
- 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