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
Minnesota imposes an excise tax on the purchase price of registered motor vehicles, with special lower flat taxes for certain passenger automobiles and collector vehicles.
United States — Minnesota
1 provisions
The county auditor and administrative auditor must calculate, apportion, and certify tax capacity and levy figures for governmental units, with several annual deadlines and county-treasurer payment steps.
United States — Minnesota
1 provisions
This section imposes a 15% tax on gross receipts from retail sales in Minnesota of taxable cannabis products, with related collection, filing, credit, and exemption rules.
United States — Minnesota
1 provisions
The commission can levy and manage certain taxes for mosquito control, but county taxes are restricted and the levy must stay within statutory limits.
United States — Minnesota
1 provisions
Some tax bills must include an expiration date, and committee chairs must send a statement of objective to the Tax Expenditure Review Commission within 60 days after final enactment.
United States — Minnesota
1 provisions
The association is exempt from most state and local taxes and fees, except real property taxes, and it may seek exemption from certain federal and other-state taxes and fees.
United States — Minnesota
1 provisions
Counties must refund mistakenly billed property tax, and property owners may appeal a county denial to Tax Court.
United States — Minnesota
1 provisions
A business that stops qualifying or stops operating as required must repay certain tax benefits, usually within 30 days, and the commissioner may waive all or part of the repayment in some cases.
United States — Minnesota
1 provisions
This provision lets the commissioner collect unpaid tax, interest, and penalties in civil action and sets penalty amounts for late payment, late filing, repeated noncompliance, and false or fraudulent returns.
United States — Minnesota
1 provisions
If a hearing or appeal raises a property's net tax capacity, county officers must levy an additional tax on the affected property or owner for the next year.
United States — Minnesota
1 provisions
The commissioner must tell applicants about tax withholding options and, if they elect withholding, deduct the required percentages from unemployment benefits.
United States — Minnesota
1 provisions
This provision creates the Minnesota Tax Court, sets its makeup, appointment process, term rules, and jurisdiction, and allows the chief judge to assign retired judges with consent.
United States — Minnesota
1 provisions
Before a state deed for tax-forfeited land can be issued, the purchaser must pay the deed tax.
United States — Minnesota
1 provisions
Hospitals, surgical centers, and other taxpayers must make estimated tax payments on schedule, unless the $500 exception applies; the taxpayer must also file an annual reconciling return, and the commissioner can prescribe forms and grant a limited filing extension for good cause.
United States — Minnesota
1 provisions
Covered taxpayers must file reports and pay the tax on schedule, and larger liabilities must be paid by funds transfer.
United States — Minnesota
1 provisions
Generators and self-haulers liable under subdivision 1 must report and pay the use tax on a return set by the commissioner of revenue, using the chapter 297A filing cycle and due dates.
United States — Minnesota
1 provisions
This provision imposes a deed tax on certain real property conveyances and sets how the tax is calculated and when it is due.
United States — Minnesota
1 provisions
This section defines key terms and sets rules for transition aid for eligible local units, including how the aid is calculated, when it stops, and what the commissioner of revenue must do.
United States — Minnesota
1 provisions
Only one claimant per household per year may receive relief, and married spouses may have to file a joint claim in some situations.
United States — Minnesota
1 provisions
The commissioner can grant filing extensions for certain tax returns, and some extensions are automatic when taxes are paid on time.