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
When a petition is filed, the county treasurer must note "Petition for review filed" on the tax list, and the affected property is not to be included in the delinquent tax list for that year.
United States — Minnesota
1 provisions
Local governments may grant property tax abatements or tax deferrals only under specified conditions, limits, and procedures.
United States — Minnesota
1 provisions
This section provides refunds of registration tax in specified situations and sets a filing deadline for overpayment claims.
United States — Minnesota
1 provisions
A five percent surtax applies to passenger automobiles, ambulances, and hearses under the cited tax provision.
United States — Minnesota
1 provisions
Tax return preparers and related workers generally must not disclose particulars of a return without written permission, subject to listed exceptions.
United States — Minnesota
1 provisions
County auditors must calculate the annual net tax capacity increase for certain commercial-industrial property, and in multi-county municipalities they must share and certify the required data and net excess amount.
United States — Minnesota
1 provisions
Petitioners in certain property tax proceedings must pay part of the tax to the county treasurer by the stated deadlines unless the court allows the case to continue without payment.
United States — Minnesota
1 provisions
Nonresident entertainers and certain entertainment entities are taxed at 2% on Minnesota entertainment compensation, with withholding and deposit rules for the payer.
United States — Minnesota
1 provisions
The county auditor must transfer or divide the net tax capacity for a partial land transfer, may refuse a fraudulent transfer, and must cancel one already procured by fraud.
United States — Minnesota
1 provisions
This provision requires certain fuel-tax and fee payers to file periodic reports, sometimes electronically, and to pay remittances by electronic means.
United States — Minnesota
1 provisions
Claims to offset a federal tax refund must be submitted to the U.S. Treasury within 10 years after the tax assessment date.
United States — Minnesota
1 provisions
Some vehicle manufacturers, dealers, or lessors can receive a refund of tax they paid for a consumer, if specific court-order or dispute-settlement conditions are met and a written application is filed.
United States — Minnesota
1 provisions
The motor vehicle registrar may not issue registration plates or a certificate unless the applicant pays the tax due, with stated exceptions.
United States — Minnesota
1 provisions
The council of a third class city may levy a tax to fund free musical entertainment for the public, and the tax proceeds must be used only for that purpose.
United States — Minnesota
1 provisions
This section limits how long tax increment financing districts can last and restricts how tax increment revenues may be used.
United States — Minnesota
1 provisions
Agricultural homestead property can get an agricultural credit, and officials must calculate, certify, reimburse, and apply it to reduce property tax payable.
United States — Minnesota
1 provisions
Certain aircraft are exempt from registration tax, subject to stated conditions and exceptions.
United States — Minnesota
1 provisions
The treasurer must promptly present accepted negotiable paper for payment, issue a marked conditional tax certificate if requested within 10 days, and show on tax statements that tax receipts can be canceled for dishonored payment paper.
United States — Minnesota
1 provisions
Certain mining businesses must pay a Minnesota occupation tax, generally at 2.45%, with special rules for gross income and deductions.
United States — Minnesota
1 provisions
A 6.5% sales tax applies to certain retail sales in this state, and an extra 0.375% tax also applies until July 1, 2034, subject to stated exceptions.