United States — Minnesota
Minnesota Statutes § 444.20 - TAXES
1 provisions
A municipality’s governing body may levy a tax on taxable property in the district to fund the improvement, maintenance, and related debt payments.
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
A municipality’s governing body may levy a tax on taxable property in the district to fund the improvement, maintenance, and related debt payments.
United States — Minnesota
1 provisions
This provision sets deadlines for tax assessment, refund claims, and collection actions, and suspends those time limits during certain bankruptcy periods.
United States — Minnesota
1 provisions
County officials may grant a tax abatement for destroyed property if the owner applies promptly and the damage meets the stated 50% destruction test.
United States — Minnesota
1 provisions
This provision sets the procedure for appealing certain revenue orders to the Tax Court, including who may appeal, filing deadlines, notice requirements, appeal fees, and related court and agency actions.
United States — Minnesota
1 provisions
This section extends certain tax deadlines and limits interest and penalties for qualifying service members and related individuals.
United States — Minnesota
1 provisions
Several categories of health insurance premiums and related payments are exempt from the taxes imposed under this chapter.
United States — Minnesota
1 provisions
The county may levy taxes for solid waste management and may set aside the proceeds in a special fund for that purpose.
United States — Minnesota
1 provisions
This provision sets time limits for tax assessment and refund claims, with special rules for false returns, large omissions, extensions by written consent, and bankruptcy.
United States — Minnesota
1 provisions
Tax preparers must follow detailed conduct rules, give specified client notices and itemized charges, keep return copies for four years, and avoid misleading or fee-based refund practices.
United States — Minnesota
1 provisions
This section sets time limits for tax assessments and refund claims, with longer or unlimited periods for false, fraudulent, omitted, agreed, or bankruptcy-suspended situations.
United States — Minnesota
1 provisions
An agency may not hire a vendor for certain tax-related work if the vendor would be paid a percentage of taxes assessed or collected.
United States — Minnesota
1 provisions
An eligible owner, agent, or representative may pay delinquent taxes and assessments in one lump sum or in installments, and full payment cancels the forfeiture.
United States — Minnesota
1 provisions
This section defines key terms used in the chapter, including commissioner, department, electronic means, law administered by the commissioner, person, return, tax, and taxpayer.
United States — Minnesota
1 provisions
This provision sets civil penalties for taxpayers who file late, pay late, evade tax, act negligently, or fail to pay electronically after notice.
United States — Minnesota
1 provisions
A license cannot be issued or renewed if the applicant owes $500 or more in delinquent state taxes, unless a tax clearance certificate is issued and filed.
United States — Minnesota
1 provisions
County officials must notify payers about property tax overpayments, and unclaimed overpayments may be published and eventually forfeited if not claimed on time.
United States — Minnesota
1 provisions
This section defines terms used in the chapter, including city, person, producer, commissioner, direct reduced ore, advisory board, and merchantable iron ore concentrate.
United States — Minnesota
1 provisions
Property taxes over $100 must be paid in two installments, and late payment triggers penalties; county officials can accept partial payments and, in some cases, abate penalties.
United States — Minnesota
1 provisions
A remitter of the solid waste management tax may offset certain previously remitted bad-debt tax amounts against tax payable, but only for each reporting period and only in proportion to the uncollectible portion.
United States — Minnesota
1 provisions
A cooperative manager must give each tenant a statement by March 31 showing that unit’s share of property tax and tax credits. Tenants may apply for a homeowner-style property tax refund, but they may not claim the renter’s credit.