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
Service charges based on net tax capacity may be imposed and, in some cases, collected like ad valorem taxes, but they must be spread only on the taxable property in the ordinance area.
United States — Minnesota
1 provisions
The Metropolitan Council may levy a general property tax, but the levy is capped and must be certified on set deadlines.
United States — Minnesota
1 provisions
Local government units and certain counties may create watershed management tax districts, levy taxes, and issue obligations, but they must follow notice, filing, cost-apportionment, and tax-cap rules.
United States — Minnesota
1 provisions
This provision imposes excise taxes on aviation fuel and sets exceptions and payment rules.
United States — Minnesota
1 provisions
This section lets certain cities grant border-city tax incentives, including property tax exemptions, payments in lieu of taxes, a corporate credit, and sales tax exemptions, subject to limits and notice requirements.
United States — Minnesota
1 provisions
This section lets the commissioner of revenue join a multi-state sales and use tax agreement and sets conditions the agreement must meet.
United States — Minnesota
1 provisions
Local taxes may not be newly imposed on certain stadium sales unless the tax applies throughout the whole taxing jurisdiction.
United States — Minnesota
1 provisions
The watershed district secretary must certify each county’s share of the tax to county auditors by September 15 after the budget is adopted, and county officials must add, collect, and settle the levy with other taxes.
United States — Minnesota
1 provisions
Several cigarette and tobacco product tax exemptions apply, and the commissioner may adopt rules for certain tax-free cigarette sales to ocean-going vessels.
United States — Minnesota
1 provisions
Local taxing authorities may not raise an existing tax or impose a new tax on sales or income.
United States — Minnesota
1 provisions
Some people with an interest in a smaller part of a taxed tract may pay the share of taxes assigned to that part, and the county auditor and treasurer must handle notice, apportionment, receipts, and reporting.
United States — Minnesota
1 provisions
Property tax in a tax relief area must be reduced, with different reduction percentages and a capped maximum amount.
United States — Minnesota
1 provisions
Unpaid personal property taxes become delinquent on the later of May 16 or 21 days after the tax statement postmark, and an 8% penalty attaches, subject to stated exceptions.
United States — Minnesota
1 provisions
The county treasurer must send property tax statement copies to the owner, and to the escrow agent if taxes are paid through escrow.
United States — Minnesota
1 provisions
This provision imposes a 1.8% tax on several health care-related entities and transactions, and gives the commissioner of management and budget limited authority to reduce those rates when fund conditions are met.
United States — Minnesota
1 provisions
This provision imposes gasoline excise taxes, sets gallon-based rates, gives the commissioner authority to determine adjusted rates each year, and lists purchase exemptions.
United States — Minnesota
1 provisions
The county auditor must search tax records and certify results on request, charge a $2 certificate fee, and handle the related receipts and fund transfers.
United States — Minnesota
1 provisions
This section creates the Tax Expenditure Review Commission and requires it to review Minnesota tax expenditures, report its findings, and hold hearings on the reviews and report.
United States — Minnesota
1 provisions
This provision requires interest to be included in certain property tax judgments and directs the county auditor to compute interest on qualifying overpayments.
United States — Minnesota
1 provisions
This section sets time limits for assessing taxes and extends or changes those limits in specific cases like fraud, omissions, federal tax changes, and certain audit or refund situations.