Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
2,978 matching statutes
United States — Minnesota
1 provisions
This section says when tax, refunds, penalties, or judgments are unpaid or overpaid, interest is charged at the rate set in section 270C.40 or another stated starting point.
United States — Minnesota
1 provisions
This section lets taxpayers claim refunds for tax overpayments and sets the filing, notice, and appeal rules.
United States — Minnesota
1 provisions
The Tax Court administrator and district court administrators are the filing officers and custodians of Tax Court books, files, and records. Certain court officials also may certify and authenticate copies of those records.
United States — Minnesota
1 provisions
Educational institutions must withhold and deduct tax from certain income or annuity payments when paid, and remit it to the commissioner of management and budget.
United States — Minnesota
1 provisions
Some special taxing districts may certify a levy to the county auditor for the current year if they meet the timing and notice requirements; districts organized after July 1 may not do so until the following year.
United States — Minnesota
1 provisions
This section requires certain sales and use tax returns to be filed with the commissioner, and allows some taxpayers to use consolidated, annual, or mail filing in specific cases.
United States — Minnesota
1 provisions
This section imposes a tax on electricity produced by solar energy generating systems, sets a $1.20 per megawatt-hour rate for systems over 1 MW AC, exempts systems at or below 1 MW AC, and requires annual reporting and payment steps.
United States — Minnesota
1 provisions
This provision sets rules for collecting tax-related liabilities from transferees and fiduciaries, and gives deadlines for assessment and collection.
United States — Minnesota
1 provisions
Employers must pay unemployment insurance taxes on a quarterly schedule, and some employers must pay electronically.
United States — Minnesota
1 provisions
This provision sets filing deadlines for many Minnesota tax returns and refund claims, and allows some employers and retailers limited filing/payment options if they meet stated conditions.
United States — Minnesota
1 provisions
A tax applies to recording a mortgage, and the mortgagor is liable for it.
United States — Minnesota
1 provisions
This provision makes Tax Court appeal review the exclusive remedy in covered tax disputes, and requires a taxpayer appealing to the Tax Court to pay any conceded amount due when it becomes due.
United States — Minnesota
1 provisions
Manufactured homes must be valued and taxed on a set annual schedule, with notice sent to the taxpayer and an 8% penalty for unpaid taxes.
United States — Minnesota
1 provisions
The director must make sure required gas tax signs are posted on retail petroleum dispensers and distributed to owners or operators, and must not fine them for damaged or missing signs.
United States — Minnesota
1 provisions
An appeal does not stop tax assessment or collection, and county officials must keep the tax process moving until review is final.
United States — Minnesota
1 provisions
This provision sets how deferred property tax amounts are treated as a state loan, how interest is calculated and recorded, and how liens and sale proceeds must be handled.
United States — Minnesota
1 provisions
A tax judgment entered becomes a lien on the covered parcel of land and keeps the tax lien in place until the judgment and taxes are paid in full.
United States — Minnesota
1 provisions
If the tax was overpaid, the excess must be refunded; if it was underpaid, the deficiency must be collected like other unpaid personal property taxes.
United States — Minnesota
1 provisions
This provision imposes premium taxes on several types of insurance-related entities and sets different rates and exceptions.
United States — Minnesota
1 provisions
Assessors, county auditors, county treasurers, the commissioner, and courts have specified duties for handling contamination-value tax information and related payments.