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 allows the commissioner to refund certain liquor-tax amounts and lets the commissioner credit some amounts against other taxes, subject to stated conditions.
United States — Minnesota
1 provisions
This provision imposes excise tax on fermented malt beverages and gives qualified brewers a limited tax credit.
United States — Minnesota
1 provisions
The county board must levy a tax under section 475.61 to pay bond principal and interest, and municipal governing bodies have authority and a duty to levy taxes needed to pay obligations.
United States — Minnesota
1 provisions
This provision sets when interest applies to unpaid taxes, additional taxes, judgments, penalties, erroneous refunds or credits, and overpayments, and ties some interest calculations to section 270C.40.
United States — Minnesota
1 provisions
Certain airline companies must register aircraft annually or, if they elect a different tax method, follow the notice and tax rules tied to that election.
United States — Minnesota
1 provisions
The council may issue tax anticipation certificates after the first day of the year following an annual tax levy, but the certificates must stay within stated funding limits and cannot mature later than April 1 of the following year.
United States — Minnesota
1 provisions
The commission must reduce utility rates to reflect property tax reductions, and utilities must file savings information by April 10, 2002.
United States — Minnesota
1 provisions
Qualifying class 2b property may get tax valuation and deferment if it meets the listed conditions, and the owner must file an application on time with required attachments.
United States — Minnesota
1 provisions
The county treasurer must collect county taxes and related county fines, and taxes and related payments must be paid in approved forms. The county board may authorize charges for dishonored payments and credit card acceptance for real property taxes.
United States — Minnesota
1 provisions
The commissioner may arrange for use tax to be collected on certain off-road vehicles and watercraft when they are first registered, and may allow refunds of tax paid in error.
United States — Minnesota
1 provisions
This provision imposes a 17% tax on certain mixed municipal solid waste management services and sets special collection rules for bags, stickers, and similar items.
United States — Minnesota
1 provisions
This section requires manufactured-home financing agreements to say the borrower must pay taxes when due, and it sets notice and collection steps for delinquent taxes.
United States — Minnesota
1 provisions
After a museum, gallery, or school of arts or crafts is acquired, the city’s board of park commissioners must add a 0.00846% tax to the county levy and certify it to the county auditor.
United States — Minnesota
1 provisions
School districts, counties, statutory cities, and towns are limited in how much debt or related warrants/orders they may issue in anticipation of taxes, and local officials must provide annual tax-collection and income statements.
United States — Minnesota
1 provisions
A party challenging tax-forfeited land must deposit a specified sum with the court administrator when filing the complaint or answer, unless the claim is only that the land was tax exempt or the taxes were paid.
United States — Minnesota
1 provisions
Auxiliary forest timber must be cut or the yield tax paid when the contract period ends, and owners must follow permit, reporting, payment, and documentation requirements.
United States — Minnesota
1 provisions
Certain health care entities may transfer the tax expense to specified purchasers, but the transfer is capped and purchasers must pay it.
United States — Minnesota
1 provisions
After land is forfeited to the state, the county auditor must cancel the recorded taxes, tax liens, and special assessments.
United States — Minnesota
1 provisions
Tax amounts under one-half cent are ignored, while amounts of one-half cent or more are rounded up to the next cent. The commissioner may also prescribe rules for certain retailer agreements.
United States — Minnesota
1 provisions
The Pollution Control Agency commissioner must develop and distribute information about the solid waste management tax to waste generators in the state.