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 city of the first class that owns a hospital may levy an annual tax to operate and maintain the hospital, but the tax cannot exceed 0.00806% of estimated market value.
United States — Minnesota
1 provisions
If a refund is granted under sections 283.09 to 283.11, the county auditor must reinstate part of the land tax based on the land’s value without improvements.
United States — Minnesota
1 provisions
A person aggrieved by a commissioner’s tax, penalty, or interest order may appeal to the Tax Court within 60 days of the notice date.
United States — Minnesota
1 provisions
The commissioner must prepare microdata samples of income tax returns, and a coordinating committee must oversee and coordinate that work.
United States — Minnesota
1 provisions
The state auditor must levy an annual tax on all taxable property in the state to raise enough money to pay specified Minnesota trunk highway bond principal and interest.
United States — Minnesota
1 provisions
Tax liability arises at specified times for domestic and foreign corporations, and a taxpayer’s liability is not changed by fiduciary control unless the chapter specifically taxes the fiduciary.
United States — Minnesota
1 provisions
A lienholder may pay unpaid taxes on the land, plus any interest, penalty, and costs.
United States — Minnesota
1 provisions
If a person required to withhold Minnesota chapter 290 taxes is notified of a failure, they must start withholding, deposit the money into a separate trust account within two banking days, and report the bank details to the commissioner.
United States — Minnesota
1 provisions
County auditors must calculate annual net tax capacity increases for municipalities and, in some multi-county cases, certify data and amounts to the responsible county auditor.
United States — Minnesota
1 provisions
This section allows certain claimants a property tax refund when property taxes exceed income-based limits, and bars payment when income is too high.
United States — Minnesota
1 provisions
This section imposes a wind energy production tax, sets rates by system size, and requires annual reporting and payment by system owners.
United States — Minnesota
1 provisions
The commissioner may use one depository account for each tax if there is enough information to identify and legally dispose of or apportion the tax.
United States — Minnesota
1 provisions
This section lets property owners sue over TIF-law violations and sets audit, notice, repayment, payment, and suspension remedies.
United States — Minnesota
1 provisions
Certain officials must notify the municipality in writing about potential property tax value reductions in a TIF district within 60 days after a reduction request is made.
United States — Minnesota
1 provisions
The council must levy annual transit taxes on taxable property in the metropolitan area and take steps to ensure related debt is paid. County treasurers must collect and settle the taxes, and the commissioner of revenue reviews levy limits and certifications.
United States — Minnesota
1 provisions
This section lets qualifying private outdoor recreational, open space, and park land receive special valuation and tax deferment if it meets listed use, size, ownership, access, and nondiscrimination conditions.
United States — Minnesota
1 provisions
A qualifying motor-vehicle manufacturer is entitled to a tax refund, and the registrar of motor vehicles must pay it after written application and proof of compliance.
United States — Minnesota
1 provisions
The commissioner of revenue must set up electronic notices for sales tax permit holders about changes in chapter 297A and related materials, and each notice must include the basic subject and a link.
United States — Minnesota
1 provisions
Motor carriers subject to the fuel tax must file quarterly operations tax returns with the commissioner by the last day of April, July, October, and January, using the prescribed format and manner.
United States — Minnesota
1 provisions
The county treasurer must accept certain tax-payment orders and mark them with the receipt date and the payer’s name.