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
County auditors must determine net tax capacity and apportion levies; the administrative auditor must calculate and certify the areawide tax rate.
United States — Minnesota
1 provisions
The commissioner sets the tax rate, gives notice to the airline company, and the tax is due April 1. Late payment triggers penalties and interest.
United States — Minnesota
1 provisions
This provision says certain tax data and related disclosures are governed by other sections, mainly chapter 270B and several listed cross-references.
United States — Minnesota
1 provisions
If property was already taxed by another state at a lower rate, Minnesota use tax applies only to the difference; if the other tax is equal to or higher, no tax is due under section 297A.63.
United States — Minnesota
1 provisions
Auxiliary forest land is taxed annually at 10 cents per acre of surface land, excluding minerals and anything of value below the surface.
United States — Minnesota
1 provisions
If a licensed motor carrier is over 30 days delinquent on certain IFTA or international registration plan payments, the commissioner must allow credits in either account to offset liabilities in either account.
United States — Minnesota
1 provisions
This section sets property tax principles, identifies major indicators for evaluating tax proposals, and requires periodic legislative review and revenue-estimate work by the Department of Revenue.
United States — Minnesota
1 provisions
This section lets a political subdivision impose a general sales tax only in specified ways and with required approvals, voter steps, use limits, notice rules, and reporting duties.
United States — Minnesota
1 provisions
This provision says who must pay certain Minnesota taxes and related withholding, and when the commissioner may or may not recalculate or recover amounts.
United States — Minnesota
1 provisions
The state Department of Revenue must coordinate a sales tax schedule for local jurisdictions with a separate general sales tax so the combined rate is reflected correctly.
United States — Minnesota
1 provisions
The commissioner may compromise certain employer-related matters and unemployment insurance debts, but compromises over $10,000 need authorization by a designated Minnesota-licensed department attorney and must be in the state’s best interest.
United States — Minnesota
1 provisions
Agricultural preserve land is taxed using agricultural value rules, not nonagricultural added value, with special computation, reimbursement, and reporting rules.
United States — Minnesota
1 provisions
Applicants may elect federal income tax withholding on benefits, and the commissioner must withhold set percentages when elections are made.
United States — Minnesota
1 provisions
Counties may levy a wheelage tax on certain motor vehicles, with exemptions for listed vehicles.
United States — Minnesota
1 provisions
Minnesota courts must enforce certain taxes owed under another state’s laws if that state gives Minnesota the same treatment; out-of-state officials and Minnesota’s attorney general may sue to collect those taxes.
United States — Minnesota
1 provisions
Mineral interests are taxed annually at 40 cents per acre, with a $3.20 minimum annual tax, subject to stated exemptions.
United States — Minnesota
1 provisions
The commissioner may extend certain tax payment deadlines for up to six months if there is good cause. A taxpayer electing installment payment for estate tax must notify the commissioner in writing within nine months after the death, and missed installments can revoke the election unless there is reasonable cause.
United States — Minnesota
1 provisions
A motor vehicle taxed by another state may still be taxed here, but only for the difference if the other state’s tax was lower; if the other state’s tax was the same or higher, no tax is due here.
United States — Minnesota
1 provisions
Local taxes cannot be newly imposed on ballpark sales or baseball-event admissions unless the tax already applies throughout the whole taxing jurisdiction.
United States — Minnesota
1 provisions
Sellers and retailers must collect certain taxes, give receipts for use tax, remit collected tax to the commissioner, and keep required records and returns.