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 person who transfers real property through a deed or similar instrument subject to the tax is liable for the tax, and a public official is not liable for tax on instruments executed in official duties.
United States — Minnesota
1 provisions
Government property acquisitions must account for unpaid taxes and assessments, and some post-possession rental payments must be shared with the county.
United States — Minnesota
1 provisions
The commissioner may extend the time to file tax returns, pay taxes, or both, if the commissioner finds good cause.
United States — Minnesota
1 provisions
Courts may issue injunctions against Minnesota tax preparers for specified misconduct, and the attorney general must bring the action.
United States — Minnesota
1 provisions
Taxes and surcharges under this chapter must be paid to the commissioner by the return filing date, and some taxpayers must use electronic payment.
United States — Minnesota
1 provisions
These public property facilities are exempt from local and state taxes and special assessments, except where sales and use tax under chapter 297A applies.
United States — Minnesota
1 provisions
The commissioner may share certain tax return information with specified licensing and disciplinary authorities, but cannot certify a liquor license applicant as liable for unpaid taxes in certain disputed or unexpired-appeal situations.
United States — Minnesota
1 provisions
The park district commissioners may levy property taxes up to a stated cap, and the district budget must be adopted, submitted, and certified on set timelines.
United States — Minnesota
1 provisions
Certain local tax-levying bodies may add an omitted tax amount to the next year’s levy.
United States — Minnesota
1 provisions
A mortgage-related document cannot be recorded, used as evidence, or treated as valid notice unless the tax has been paid, subject to the stated exception.
United States — Minnesota
1 provisions
This section sets when tax-related interest must be charged and the rate used.
United States — Minnesota
1 provisions
An S corporation is taxed on its taxable income for the taxable year if it has subchapter C earnings and profits and more than 25% passive investment income; the tax is at the rate set by section 290.06, subdivision 1, and may be waived if a federal waiver is received.
United States — Minnesota
1 provisions
Taxes assessable under this chapter generally must be assessed within 3-1/2 years after the document is recorded, with longer or unlimited assessment periods for certain underpayment and fraud cases.
United States — Minnesota
1 provisions
The commissioner may disclose tax return information to certain specified government authorities only for tax administration purposes and within stated limits.
United States — Minnesota
1 provisions
When land in the regional recreation open space system is acquired, the Metropolitan Council must fund the payment and determine the tax amount, and the municipality or township must be paid 180% of that amount.
United States — Minnesota
1 provisions
Taxable deeds and instruments may be recorded only if they include the required tax/exemption statement, and electronically filed documents must include the required electronic tax or certificate data.
United States — Minnesota
1 provisions
A personal representative must file a Minnesota estate tax return with the commissioner when the decedent has Minnesota-situs property and the filing trigger is met, and the return must include the tax computation and the representative’s signature.
United States — Minnesota
1 provisions
This provision imposes civil penalties for failing to pay the full mortgage registry tax and for willfully trying to evade or defeat the tax or its payment.
United States — Minnesota
1 provisions
Anoka County may levy property taxes and issue bonds or capital notes for countywide public safety improvements and equipment, subject to a $8,000,000 principal limit, majority approval by the Anoka County Joint Law Enforcement Council, and several certification and expiration rules.
United States — Minnesota
1 provisions
Tax returns or return information may be disclosed in certain tax-administration court or administrative proceedings.