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
The commissioner may allow purchasers to pay certain taxes directly to the commissioner, and a retailer must not collect the tax from a purchaser who gives a completed exemption certificate showing that direct payment is authorized.
United States — Minnesota
1 provisions
A party may seek supreme court review of a final Tax Court order by certiorari, but the petitioner must act within 60 days and serve and file the writ and proof of service.
United States — Minnesota
1 provisions
The agency may allocate and review low-income housing tax credits, and cities and counties with reserved credits must submit required documents and return unused credits by the agency’s deadlines.
United States — Minnesota
1 provisions
Refund orders usually do not take effect until appeal or review time ends; other orders take effect when filed, and appeals generally do not pause collection unless law says otherwise.
United States — Minnesota
1 provisions
The county board may grant certain property tax credits for damaged or destroyed property, and county and state tax officials must handle certification and reimbursement steps.
United States — Minnesota
1 provisions
This provision says a tax on semitaconite is added on top of certain mining taxes, and is generally in place of other taxes on semitaconite-related property and activities, with stated exceptions.
United States — Minnesota
1 provisions
Certain farm-property gains and income can be exempt from tax, and some related tax on forced-sale gains is dischargeable in bankruptcy.
United States — Minnesota
1 provisions
The commissioner gets the powers in sections 270C.31 and 270C.32 to determine net tax capacities and issue notices of net tax capacity and tax.
United States — Minnesota
1 provisions
Certain Tax Court officials may administer oaths, certify acknowledgments, and authenticate them with the Tax Court seal.
United States — Minnesota
1 provisions
The county treasurer must publish notice of tax rates, in a newspaper, when directed by the county board after receiving the tax lists from the county auditor.
United States — Minnesota
1 provisions
Taxes imposed by this chapter must be paid to the commissioner, and taxes paid under the chapter must be deposited in the state treasury.
United States — Minnesota
1 provisions
The county treasurer may redeem certain spoiled or unused stamps, and may refund deed tax overpayments if the taxpayer applies in writing within 3-1/2 years.
United States — Minnesota
1 provisions
The Metropolitan Council must impose a 0.25% metropolitan region sales and use tax on retail sales made in, or delivered to, metropolitan counties.
United States — Minnesota
1 provisions
On written application, the county auditor must combine legal descriptions of contiguous parcels held by the applicants for property tax purposes, subject to listed exceptions.
United States — Minnesota
1 provisions
State Lottery ticket sales are exempt from the sales tax, but the State Lottery must send the commissioner of revenue a monthly payment based on ticket gross receipts.
United States — Minnesota
1 provisions
Territory transfer under this chapter does not change how certain taxes are collected, and the original county officers must collect and distribute the covered funds; the original county also may not extend county tax on the territory after the petition is filed unless the change is rejected.
United States — Minnesota
1 provisions
This section allocates gasoline fuel tax revenue to different uses and funds, including motorboats, snowmobiles, all-terrain vehicles, off-road vehicles, forest roads, and airports.
United States — Minnesota
1 provisions
Aircraft generally cannot be registered or licensed in Minnesota until the applicant proves the sales or use tax has been paid or that the aircraft transaction is exempt.
United States — Minnesota
1 provisions
The commissioner may collect unpaid taxes by levy on property, but must give notice, respect exemptions, and follow limits on entry and sale.
United States — Minnesota
1 provisions
This provision sets a yearly process for county, state, and administrative officials to certify population, fiscal-capacity, and tax-base figures by set August deadlines.