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 says that the terms used in sections 469.174 to 469.179 have the meanings given here, unless the context shows a different meaning.
United States — Minnesota
1 provisions
Certain employers and other withholding agents must file returns, give withholding statements, and submit copies to the commissioner on the stated schedules.
United States — Minnesota
1 provisions
Local governmental units must file an annual tax-levy report with the commissioner of revenue by December 30, and late filing can reduce aid payments by 5%.
United States — Minnesota
1 provisions
The county board may appoint a land commissioner and assistants, set their pay, and direct their duties for tax-forfeited lands. Cities of the first class may also exchange certain tax-forfeited lands for a privately owned lot when the stated conditions are met, and municipal officers may execute the deeds.
United States — Minnesota
1 provisions
County auditors, the commissioner of revenue, and the administrative auditor must certify and compute areawide tax-capacity figures on set annual deadlines.
United States — Minnesota
1 provisions
The commissioner must remit Minneapolis sales tax revenues to the city, make listed deductions, and deposit specified amounts to the general fund. The Minnesota Sports Facility Authority must use certain deposited amounts for stadium-related repairs and improvements.
United States — Minnesota
1 provisions
Certain local governments may levy taxes for specified bond and deficiency purposes, and the governing body must do so without any rate or amount limit.
United States — Minnesota
1 provisions
The Anoka County Board may levy a county library tax up to .01% of certain taxable property value for library buildings and related bond payments.
United States — Minnesota
1 provisions
The commissioner must deposit cigarette and tobacco-products tax revenue, along with related penalties, interest, and fees, and credit it to specified funds.
United States — Minnesota
1 provisions
Some local ballot questions that ask voters to approve a property tax levy or tax rate increase must include a bold notice saying a “YES” vote is a property tax increase.
United States — Minnesota
1 provisions
The authority and counties may use resolutions or agreements to treat certain agricultural resource projects as tax increment financing projects, and counties may take necessary steps to compute, segregate, and apply the tax increments.
United States — Minnesota
1 provisions
This section does not change a corporation’s or transfer agent’s tax obligations for estate, inheritance, succession, or similar state taxes.
United States — Minnesota
1 provisions
Waste management service providers must state, account for, and remit the tax, and work with the commissioner of revenue to help ensure the tax is paid.
United States — Minnesota
1 provisions
The commissioner, attorney general, or other legal representative may disclose tax returns or return information only for the stated tax-administration purposes.
United States — Minnesota
1 provisions
Late tax or fee payments trigger daily penalties and interest, and some violations trigger additional penalties and collection actions.
United States — Minnesota
1 provisions
An authority may extend a preexisting district’s duration limit if the section’s conditions are met, and an extended district must be decertified once enough increments have been received to pay its qualified obligations.
United States — Minnesota
1 provisions
A person who intentionally avoids motor vehicle tax payment by failing to list or register the vehicle, or by violating this chapter to stop tax, fee, or lien collection, commits a gross misdemeanor.
United States — Minnesota
1 provisions
Certain omitted or undervalued taxes become a lien on the owner’s real property in the county.
United States — Minnesota
1 provisions
Construction loans for certain publicly owned low-income or senior multifamily housing in Anoka County are not subject to the tax in section 287.035, and if the same entity holds both the construction loan and permanent financing, that tax is imposed only once at permanent financing.
United States — Minnesota
1 provisions
Certain tax-forfeited land in specified game preserve or project areas must be held in trust for the taxing district and handled like land outside those areas.