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
Tax Court judges must choose a chief judge, and the chief judge must handle hearing assignments and employee appointments. The chief judge may delegate administrative duties. County district court administrators also serve as Tax Court administrators in their counties and are subject to Tax Court administrative supervi
United States — Minnesota
1 provisions
On request, the county auditor must search records for unpaid property taxes and certify the results; a county board may set a fee of up to $5 per parcel for this service.
United States — Minnesota
1 provisions
If a tract does not produce at least 1,000 tons of iron ore concentrate in a year, a tax may be assessed on the taconite or iron sulphides there, subject to a $15 per acre cap.
United States — Minnesota
1 provisions
Motor carriers must pay a road tax on fuel used in Minnesota operations, and each jurisdiction must audit local records to check whether motor fuel taxes are properly reported and paid.
United States — Minnesota
1 provisions
A covered taxpayer owes an additional tax on certain lump-sum distributions, but the tax does not apply to a nonresident individual.
United States — Minnesota
1 provisions
The state Transportation Department must pay property taxes and assessments tied to acquired property, and charge reasonable rent if it lets someone stay more than 120 days after acquisition.
United States — Minnesota
1 provisions
The hospital board must fund district hospital expenses from facility revenues first, then from ad valorem taxes and, if needed, county appropriations. It must decide and certify the annual tax amount by September 15, and county officials must extend, collect, and settle the levy.
United States — Minnesota
1 provisions
Payors of royalty payments generally must withhold tax, file returns, make deposits, furnish withholding statements, and apply for a withholding account number if doing business in Minnesota.
United States — Minnesota
1 provisions
The county treasurer must distribute tax receipts and related records to local taxing-district treasurers, send receipts to the clerk and county auditor, and make specified interim and final payments on set deadlines.
United States — Minnesota
1 provisions
This provision lets the commissioner issue certain state bonds when authorized by law, and requires the state auditor to levy taxes each year to cover bond debt service.
United States — Minnesota
1 provisions
Some interstate motor carriers may register as retailers and use special tax rules, but covered retailers must keep mileage records and file monthly returns with the commissioner.
United States — Minnesota
1 provisions
This provision sets how interest is calculated on unpaid taxes, surcharges, penalties, and overpayments.
United States — Minnesota
1 provisions
Certain cities, towns, and county boards may impose a local lodging tax, but only within the rates and procedures stated here.
United States — Minnesota
1 provisions
The county board may accept a conveyance of certain tax-delinquent land to the state if required consents and title findings are in place; if the state’s title later fails, the county auditor must restore and reassess the taxes.
United States — Minnesota
1 provisions
Aircraft tax becomes the owner’s personal obligation, creates a first lien on the aircraft, and lets the state pursue recovery or lien enforcement.
United States — Minnesota
1 provisions
The commissioner may abate, reduce, or refund certain tax penalties, interest, and additional tax charges, and must abate some charges tied to erroneous written advice. Taxpayers must file abatement requests within 60 days, and may appeal if the request is denied or not acted on in time.
United States — Minnesota
1 provisions
The commissioner must keep tax and reimbursable accounts for certain employers and update those accounts for taxes paid and unemployment benefits charged.
United States — Minnesota
1 provisions
Taxes under section 298.24 are added to the occupation tax on mining and producing iron ore, and this section limits which related property stays subject to general property taxation.
United States — Minnesota
1 provisions
County treasurers may collect delinquent taxes by levy and seizure, but must give notice first unless it is a jeopardy collection.
United States — Minnesota
1 provisions
This section says unpaid taxes, certain additional taxes, judgments, and some penalties can accrue interest at specified rates and times.