United States — Minnesota
Minnesota Statutes § 297F.18 - INTEREST
1 provisions
This provision sets how interest is calculated on late taxes, certain additional taxes, erroneous refunds, judgments, and some penalties.
Act or statute Open & Chat
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Tax law in United States — Minnesota
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
Minnesota Statutes § 297I.20 - OFFSETS AGAINST PREMIUM TAXES
1 provisions
Insurance companies, health maintenance organizations, and some taxpayers may offset or claim certain credits against Minnesota premium tax, subject to limits, carryforwards, refunds, and reporting rules.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 287.05 - DETERMINATION OF TAX IN SPECIAL SITUATIONS
1 provisions
This provision sets how mortgage registry tax is calculated for different mortgage situations and limits tax in some cases.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 289A.26 - PAYMENT OF ESTIMATED TAX BY CORPORATIONS
1 provisions
Certain corporations and entities must pay estimated tax if their expected tax liability is over $500, usually in four equal installments.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 290.06 - RATES OF TAX; CREDITS
1 provisions
This provision sets Minnesota tax rates and several tax credits, including credits for taxes paid to another state and certain expenses or contributions.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 84B.07 - PAYMENT IN LIEU OF PROPERTY TAXES
1 provisions
The commissioner of natural resources must make phased payments to Koochiching or St. Louis County after certain federal park acquisitions, and the county auditor must certify the amount due by March 30.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 287.25 - PAYMENT OF TAX
1 provisions
Except for electronically filed documents, the tax must be paid as section 287.08 requires, and the treasurer must put a receipt for the tax on the document or instrument.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 477A.24 - ELECTRIC GENERATION TRANSITION AID
1 provisions
This section defines terms and requires public utilities to notify the commissioner when they expect to retire an electric generating unit and remove it from the property tax base.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 297I.65 - LIMITATIONS OF TIME FOR ASSESSMENT OF TAX
1 provisions
Taxes and surcharges generally must be assessed within 3.5 years after a return is filed, with special rules for false, fraudulent, or missing returns.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 473.592 - TAX REVENUES
1 provisions
Minneapolis may use an agreement-based local sales tax in a downtown taxing area, with collections paid, remitted, and used for specified debt service and arena/metrodome costs, including a 0.25% park and recreation board tax tied to section 473.599 bonds.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 164.04 - TAXATION FOR ROADS
1 provisions
Town electors may set the road-and-bridge tax at the annual town meeting, and the town board may make an emergency levy by October 1.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 287.31 - VIOLATIONS; CIVIL PENALTIES
1 provisions
This provision imposes civil penalties for failing to pay deed tax, attempting to evade the tax, and a county’s late remittance of June tax receipts.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 283.01 - REFUND OF MONEY PAID AT TAX SALE OR ON ASSIGNMENT; WHEN ALLOWED
1 provisions
Refunds of money paid at a tax sale are allowed only if one of three conditions is shown: the parcel was tax-exempt, the taxes were already paid before the sale, or the assessment/levy was void.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 272.05 - RESERVED TIMBER OR MINERAL RIGHTS OR INTERESTS IN LANDS SUBJECT TO TAXATION; MAY BE SOLD FOR TAXES
1 provisions
Reserved timber or mineral interests in transferred land are to be assessed and taxed separately, and may be sold for taxes.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 473.671 - LIMIT OF TAX LEVY
1 provisions
The metropolitan area’s property tax levy for any year may not exceed 0.00806% of estimated market value, with specified bond-related taxes excluded.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 297A.815 - MOTOR VEHICLE LEASES
1 provisions
Rules for motor vehicle lease sales tax: the lessor must collect the tax, and state officials must estimate and transfer related revenue.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 273.111 - AGRICULTURAL PROPERTY TAX
1 provisions
This section sets rules for agricultural property tax deferment and valuation, including who qualifies, how applications are filed, and how deferred taxes or special assessments are handled when property stops qualifying or is sold.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 458A.10 - PROPERTY TAX
1 provisions
The commission must levy an annual property tax in the transit area, capped at 0.12089% of estimated market value, and may issue general obligation certificates after certifying the levy.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 240.15 - PAYMENTS TO STATE
1 provisions
This section sets taxes for certain racing licensees, requires timely remittance and reporting to the commission, lets the commission impose a limited admissions tax in some cases, and gives claimants a one-year process for unredeemed ticket proceeds.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 466.09 - PAYMENT OF JUDGMENTS
1 provisions
Municipalities must pay covered judgments or settlements, and if unpaid at the annual tax levy the governing body must levy enough tax to cover the amount and interest.
Act or statute Open & Chat