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 lets eligible property owners use a confession of judgment to pay delinquent property taxes over time, with county-auditor notice, filing, and payment rules.
United States — Minnesota
1 provisions
The commissioner may use jeopardy assessment and collection procedures when tax collection is at risk, and the taxpayer can seek review.
United States — Minnesota
1 provisions
This section defines “stockpiled metallic minerals material” and says how it is treated for taxation and forfeiture.
United States — Minnesota
1 provisions
Sale or use of motor vehicles is exempt from the chapter 297A excise tax, but certain leasing or other uses remain subject to that chapter.
United States — Minnesota
1 provisions
A county may regulate and finance water-management-related activities after an approved local water management plan is adopted, and special tax districts must be created by county board resolution after a hearing.
United States — Minnesota
1 provisions
The board may issue certain certificates and bonds, but the money raised must be used for the stated budget purposes and tax levies must be made if needed to cover shortfalls.
United States — Minnesota
1 provisions
A county board may create a bonded debt sinking fund if the county has bonded debt, and the fund must be financed by taxes set by resolution and levied by the county auditor.
United States — Minnesota
1 provisions
Sale proceeds from land sold for delinquent taxes must be distributed to cover taxes, penalties, interest, and costs, with any amount due to the state paid to the commissioner of management and budget.
United States — Minnesota
1 provisions
A qualifying nonresident decedent’s estate may claim a credit against tax due for certain Minnesota situs property held in a pass-through entity.
United States — Minnesota
1 provisions
If the person has not paid the yearly tax when entering active service, the registrar must not accept the application until the person registers the motor vehicle and pays the prorated tax, plus any penalties.
United States — Minnesota
1 provisions
The county auditor must calculate and certify a tax credit for certain damaged homestead properties in disaster or emergency areas, and the commissioner of revenue must reimburse the affected taxing jurisdictions.
United States — Minnesota
1 provisions
The provision imposes a 1% tax on net investment income above $1,000,000 for individuals, estates, and trusts.
United States — Minnesota
1 provisions
County boards may approve a transportation sales tax and a $20 motor-vehicle excise tax, with the proceeds dedicated to specified transportation uses.
United States — Minnesota
1 provisions
The taxpayer may offset certain previously paid taxes against taxes payable for a reporting period when a related debt becomes uncollectible, but only proportionally. A certified service provider may also make the offset for a client taxpayer.
United States — Minnesota
1 provisions
Counties must budget for county medical assistance, levy and certify enough taxes, and use related funds only for that purpose.
United States — Minnesota
1 provisions
The court may vacate a tax judgment if it is shown that the tax was already paid before judgment or the land was not taxable.
United States — Minnesota
1 provisions
The commissioner may issue tax information bulletins.
United States — Minnesota
1 provisions
After an appeal or review, costs and disbursements are taxed for the prevailing party and against the losing party, with extra costs possible in delay or frivolous cases.
United States — Minnesota
1 provisions
The section sets an agricultural property tax credit, tells local and state officials how to certify and pay it, and requires the credit to reduce school district property tax.
United States — Minnesota
1 provisions
If a person subject to this chapter’s tax does not file the required report on time and in the required manner, a 10% penalty applies.