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 use tax is imposed on certain purchases and use of tangible personal property or taxable services in the state, with specific exemptions and a special rule for some bundled transactions.
United States — Minnesota
1 provisions
The commissioner of management and budget must distribute the tax proceeds to the state and local taxing districts in set proportions, and must apportion them equitably if the facility spans more than one tax district.
United States — Minnesota
1 provisions
Hennepin County’s governing body may impose a mortgage registry tax and deed tax, with rates set at .0001 of the principal and .0001 of the amount, and the authority expires on January 1, 2028.
United States — Minnesota
1 provisions
Net property taxes are calculated by subtracting listed credits from the gross tax, and the total of all property tax credits cannot exceed the gross tax amount.
United States — Minnesota
1 provisions
Property tax rates for certain local governments may not exceed 33-1/3% of an existing maximum tax rate, and some school district levy terms must be converted for later tax years.
United States — Minnesota
1 provisions
This provision says semitaconite tax proceeds must be distributed among the state and local taxing districts, and producers must file a yearly tax estimate and pay the greater of the estimate or the final tax due.
United States — Minnesota
1 provisions
County boards may levy a road-and-bridge tax on property in unorganized townships, and the tax must be handled and spent for the township’s road and bridge fund subject to stated limits.
United States — Minnesota
1 provisions
Rochester may adopt certain local taxes by ordinance, and the money collected must be used only for approved public infrastructure obligations or qualifying local matching costs.
United States — Minnesota
1 provisions
A new county board may levy a county tax within 90 days after organization, and the county auditor must enter the tax on the tax books.
United States — Minnesota
1 provisions
Land in an agricultural preserve may get a $1.50-per-acre property tax credit if the owner files an application with the county by January 2.
United States — Minnesota
1 provisions
Vehicle registration tax becomes due and payable on specified dates, can be paid in installments when the tax is over $400, and late payment can trigger penalties and loss of driving use until paid.
United States — Minnesota
1 provisions
The county treasurer must notify owners of delinquent manufactured-home taxes each year, may set up an escrow account in some cases, and the owner must start monthly payments within 30 days after notice if an escrow account is established.
United States — Minnesota
1 provisions
The commissioner of revenue must cap growth in a district’s adjusted net tax capacity, and districts may appeal valuation determinations to the commissioner and then to Tax Court within short deadlines.
United States — Minnesota
1 provisions
This section defines key tax terms and sets how disparity reduction aid and credit are calculated, certified, and paid.
United States — Minnesota
1 provisions
Certain tax notices are treated as the commissioner’s orders, and an airline company must pay 90% of the tax during an appeal unless the court waives or adjusts payment.
United States — Minnesota
1 provisions
Certain fuel users and sellers must check whether tax has been paid, and if it has not, report the quantity to the commissioner and pay the tax.
United States — Minnesota
1 provisions
If the commissioner finds a motor carrier is obstructing tax collection, the commissioner may assess estimated road tax, collect it, demand immediate payment, and impound vehicles until taxes and related amounts are paid or secured.
United States — Minnesota
1 provisions
A tax increment financing plan must include specified project, property, cost, timing, and tax capacity information, and the authority must follow notice, hearing, filing, and reporting rules.
United States — Minnesota
1 provisions
This provision gives certain taxpayers a credit for taxes paid to another jurisdiction and lets pharmacies claim quarterly refunds for qualifying out-of-state drug deliveries, subject to filing deadlines.
United States — Minnesota
1 provisions
This section imposes a 9.2% tax on short-term vehicle rentals and a 5% fee on rentals subject to that tax, with reporting and remittance duties for lessors and retailers.