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 points to other statutes that classify certain tax data, restrict access to government data, or govern data sharing.
United States — Minnesota
1 provisions
Refund claims generally must be filed within the stated deadline, with special timing rules for certain tax types and situations.
United States — Minnesota
1 provisions
This tax must be paid the same way and at the same time as the regular ad valorem property tax, and it is collected under the same penalty and enforcement rules.
United States — Minnesota
1 provisions
The association is exempt from paying most taxes and fees, except taxes on real or personal property.
United States — Minnesota
1 provisions
If tax-assessment requirements were complied with, the court must enter judgment for the taxes, penalties, and costs. Some omissions are not a defense unless prejudice and unfair or excessive assessment are shown, and the court may then reduce the tax. Payment or nontaxability is always a defense.
United States — Minnesota
1 provisions
The commissioner of revenue must estimate and report certain tax revenues each fiscal year, and the commissioner of management and budget must exclude that estimated amount when reporting collections.
United States — Minnesota
1 provisions
Covered waste-related providers and sellers must report and remit the tax on the required return, using the filing cycle and due dates tied to chapter 297A.
United States — Minnesota
1 provisions
Gasoline and special fuel excise taxes replace other taxes on that business, but they do not stop a city from licensing and regulating it if city or state law gives that power.
United States — Minnesota
1 provisions
A purchaser can be relieved of further use-tax liability if the purchaser receives the specified retailer receipt, unless the purchaser knows or has reason to know the retailer lacked a permit to collect the tax.
United States — Minnesota
1 provisions
A qualifying homestead owner who files a property tax statement and proof with the commissioner of revenue must be paid the property's tax liability, up to $2,000, within 30 days.
United States — Minnesota
1 provisions
If a petitioner overpaid, the county auditor must issue payment of the excess after a copy of the judgment is filed, and may issue a certificate instead if the petitioner consents.
United States — Minnesota
1 provisions
Representatives or trustees holding certain taxable property must deduct or collect the tax and accrued interest before transferring or delivering the property, and pay it to the commissioner.
United States — Minnesota
1 provisions
Taxpayers generally may not deduct certain expenses, interest, and taxes tied to income not included in this chapter’s tax base.
United States — Minnesota
1 provisions
This provision says residents, certain nonresidents, trusts, estates, partnerships, and corporations are subject to tax, and in many cases return filing requirements, when their income is allocable to Minnesota under the listed rules.
United States — Minnesota
1 provisions
The commissioner must publish a list of certain tax preparers subject to penalties, but only after giving notice and only if no listed exception blocks publication.
United States — Minnesota
1 provisions
Corporations are subject to an alternative minimum tax calculation, with specified income adjustments, deductions, exemptions, and a carryover credit.
United States — Minnesota
1 provisions
County officials must schedule and hold a meeting to set the new county’s local tax rate, extend the taxes, and deliver the books for collection by the stated January deadline.
United States — Minnesota
1 provisions
A county auditor and county recorder may not process a partial-parcel land conveyance unless the instrument includes a county treasurer certification that current-year taxes for the whole parcel have been paid, subject to stated exceptions.
United States — Minnesota
1 provisions
A purchaser may reinstate a canceled tax-forfeited land certificate if the price is at least 50% paid, the land has not been sold or zoned to restrict sale, and the purchaser deposits the required delinquent amounts with the county auditor.
United States — Minnesota
1 provisions
Aircraft tax refunds are available only in limited situations, and refund applications must be filed on time with the commissioner.