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 sets civil penalties for many Minnesota tax failures, including late payment, late filing, understatement, fraud, frivolous returns, and certain tax shelter or sales-tax abuses.
United States — Minnesota
1 provisions
The sheriff must pay collected rents into the county treasury and apply them to delinquent taxes in reverse order, first to penalties, interest, and costs, then to the taxes themselves.
United States — Minnesota
1 provisions
The county treasurer may issue tax receipts, and must provide them in certain cases and include specific details on them.
United States — Minnesota
1 provisions
This provision says how the mortgage registry tax must be paid, receipted, refunded, and shared among counties.
United States — Minnesota
1 provisions
This tax is added on top of the occupation tax and royalty tax, but it replaces other taxes on the agglomerating facility, its production, and the products made there, except as otherwise provided.
United States — Minnesota
1 provisions
This section defines key terms and sets a county production tax on aggregate material, reporting and remittance duties, recordkeeping, penalties, and some local taxing powers.
United States — Minnesota
1 provisions
County treasurers may add a statement of the local tax rate to current tax statements or an accompanying sheet/card.
United States — Minnesota
1 provisions
This provision says certain wills and trusts are read as referring to the federal estate tax and generation-skipping transfer tax laws as they applied on December 31, 2009, unless the instrument shows a contrary intent.
United States — Minnesota
1 provisions
The Tax Court must hold hearings and meetings as its rules allow, keep its principal office in Saint Paul, and follow specific venue rules for appeals and other tax cases.
United States — Minnesota
1 provisions
If taxes are delinquent for two or more years on a parcel, some of them may be paid in inverse order, with accrued penalties, interest, and costs, without first paying the earliest year’s taxes.
United States — Minnesota
1 provisions
Certain taxpayers must make estimated tax payments, usually in four installments, and may owe an added tax for underpayment unless an exception applies.
United States — Minnesota
1 provisions
Hennepin County’s auditor must deliver a certificate to the county treasurer confirming the county tax list, and certified lists become the official tax lists used to collect taxes.
United States — Minnesota
1 provisions
This section imposes a cigarette sales tax on distributors and requires related returns, remittances, and commissioner-administered rate calculations.
United States — Minnesota
1 provisions
Sports bookmaking activity is subject to a 6% excise tax, monthly returns, and confidentiality limits on return information.
United States — Minnesota
1 provisions
This provision imposes Minnesota vehicle registration taxes and related surcharges, sets how they are calculated for different vehicle types, and requires owners to register and pay the tax unless an exception applies.
United States — Minnesota
1 provisions
Unpaid estate tax may be collected from a transferee, and omitted property may be taxed later; the attorney general, commissioner, or a personal representative may bring the needed court action.
United States — Minnesota
1 provisions
The commissioner may enter agreements with Minnesota federally recognized Indian Tribes about tax refunds, tax sharing, and some fee arrangements, and must follow specified rules when calculating refunds and making payments.
United States — Minnesota
1 provisions
This section says who must file Minnesota income tax or related returns, when some people are exempt, and what information the return must include.
United States — Minnesota
1 provisions
The court determines the tax amount for the year, and may add or award costs and disbursements in certain outcomes.
United States — Minnesota
1 provisions
Aircraft using Minnesota airspace or airports are taxed under this section, with set rates based on base price and some exceptions.