United States — Minnesota
Minnesota Statutes § 426.05 - WHEELAGE TAX
1 provisions
Cities may impose an annual wheelage tax on motor vehicles, but the tax is capped and several vehicle categories are exempt.
Act or statute Open & Chat
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Tax law in United States — Minnesota
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
Minnesota Statutes § 275.065 - PROPOSED PROPERTY TAXES; NOTICE
1 provisions
This section sets deadlines and notice rules for proposing property tax levies and mailing notice to taxpayers.
Notice Open & ChatUnited States — Minnesota
Minnesota Statutes § 290B.05 - MAXIMUM PROPERTY TAX AMOUNT AND DEFERRED PROPERTY TAX AMOUNT
1 provisions
This provision sets how the commissioner and county auditor calculate and certify property tax deferral amounts for qualifying homeowners, and limits deferrals based on income and property value.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 469.171 - BORDER CITY ENTERPRISE ZONES; STATE TAX REDUCTIONS
1 provisions
This section lets the commissioner approve certain tax reductions for businesses in border city enterprise zones, but only within the stated area limits and subject to approval conditions.
Order Open & ChatUnited States — Minnesota
Minnesota Statutes § 289A.56 - INTEREST ON OVERPAYMENTS
1 provisions
This section sets when interest must be paid on tax overpayments and how the interest is calculated.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 298.37 - ASSESSMENT AT LOCAL TAX RATE
1 provisions
If certain semitaconite land does not produce at least 1,000 tons of iron ore concentrate in a year, a tax may be assessed at the local tax rate, subject to a cap on net tax capacity.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 296A.08 - SPECIAL FUEL TAX
1 provisions
This provision imposes special fuel excise taxes, sets rates for different fuels, assigns who is taxed in different situations, and gives the commissioner authority to set certain yearly rates.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 297F.05 - RATES OF TAX; PERSONAL DEBT
1 provisions
This section sets tobacco tax rates for cigarettes, tobacco products, moist snuff, and premium cigars, and requires retailers to collect and remit use tax on delivery sales.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 275.025 - STATE GENERAL TAX
1 provisions
This section sets the state general levy amounts, defines the taxable property classes it applies to, and requires the commissioner and counties to certify, adjust, abate, or distribute amounts in specified circumstances.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 290A.10 - PROOF OF TAXES PAID
1 provisions
If the commissioner of revenue asks, a claimant seeking relief for property taxes must provide a satisfactory property tax statement or copy showing no delinquent homestead taxes.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 273.425 - ADJUSTMENT OF LEVY
1 provisions
The county auditor must reduce county net tax capacity by 10% of the net tax capacity of certain transmission lines when preparing tax lists for levy years with credits under section 273.42.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 469.1735 - LIMIT ON TAX REDUCTIONS; APPLICATIONS REQUIRED
1 provisions
Businesses must apply to the city for a tax credit certificate to claim certain tax benefits, and the city and commissioner have related verification, notice, payment, and allocation limits.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 469.46 - COUNTY TAX AUTHORITY
1 provisions
Olmsted County’s board may adopt a transit tax and a wheelage tax by resolution, with limits, collection rules, an exemption for certain vehicles, and an expiration date for the transit tax.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 273.42 - RATE OF TAX; ENTRY AND CERTIFICATION; CREDIT ON PAYMENT; PROPERTY TAX CREDIT
1 provisions
This section sets a tax rate for certain transmission and distribution lines and gives qualifying landowners a property tax credit.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 297G.18 - CIVIL PENALTIES
1 provisions
This section lets the commissioner collect unpaid tax, interest, and penalties in a civil action and sets civil penalties for late payment, late filing, false returns, repeated noncompliance, and informational-return failures.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 270C.171 - SPECIAL LAWS; LOCAL TAXES
1 provisions
This section sets default definitions for terms used in certain special laws authorizing local taxes, when the tax is administered by the Department of Revenue and reported with chapter 297A taxes.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 270C.928 - PROCEEDINGS TO DETERMINE NET TAX CAPACITY
1 provisions
These proceedings are for determining net tax capacity and do not stop defenses from being raised later; the owner may also answer separately about an excess levy.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 469.169 - ADDITIONAL BORDER CITY ZONE ALLOCATIONS
1 provisions
The commissioner must allocate border city tax reductions to western-border enterprise zones, with specific dollar limits and per-capita allocation rules, and some allocations can be used for related tax offsets if the municipality finds they are needed to retain or attract business.
Order Open & ChatUnited States — Minnesota
Minnesota Statutes § 297F.14 - REFUNDS
1 provisions
This section lets distributors and taxpayers get certain tobacco tax refunds or credits, and it requires reporting or reimbursing the commissioner if refunded tax is later recovered.
Act or statute Open & ChatUnited States — Minnesota
Minnesota Statutes § 270B.01 - DEFINITIONS
1 provisions
This section defines terms used in the chapter, including return, return information, tax administration, taxpayer identity, disclosure, Minnesota tax laws, commissioner, person, taxpayer, and Department of Revenue data.
Act or statute Open & Chat