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
On request, the county treasurer must search official records for unpaid current-year property taxes on listed parcels and certify the amount unpaid; a fee may be charged, up to $5 per parcel, but not for certifying taxes on a deed to be recorded.
United States — Minnesota
1 provisions
This provision tells how penalties, interest, and costs collected on certain property taxes and special assessments must be split among counties, school districts, cities or towns, and taxing jurisdictions.
United States — Minnesota
1 provisions
This provision sets filing and payment rules for liquor tax returns, use tax returns, common carrier reports, electronic payment, interest, and penalties.
United States — Minnesota
1 provisions
Certain taxpayers must pay estimated tax installments on four dates each year, and underpayments can trigger an added tax amount.
United States — Minnesota
1 provisions
The commissioner may grant abatements or refunds of certain taxes and related charges, and must send the order to the county auditor when county board approval is required.
United States — Minnesota
1 provisions
Tax under section 298.35 is collected and paid like the occupation tax, and the commissioner of revenue may make rules for report filing and required information.
United States — Minnesota
1 provisions
The county auditor must calculate the tax rate needed to raise the required amount of the various taxes on the net tax capacity of all property, using returns from the commissioner and the State Board of Equalization.
United States — Minnesota
1 provisions
Each cooperative association must pay an annual tax based on its members, due by March 1 to the commissioner of revenue.
United States — Minnesota
1 provisions
This section sets time limits for assessing tax and filing refund claims, with exceptions for false returns, failure to file, large omissions, bankruptcy, and written extension agreements.
United States — Minnesota
1 provisions
The commissioner must put assessment-related orders and notices in writing, and taxpayers get written notice of appeal rights, amounts due, and the assessment basis.
United States — Minnesota
1 provisions
The Department of Revenue must run annual assessment/sales ratio studies, calculate adjusted net tax capacity, and file required reports by March 15 and June 30. The commissioner must set procedures, publish them, and apply specific exclusions and calculation rules.
United States — Minnesota
1 provisions
The commissioner of revenue must refund taxes that were paid or collected by mistake and reimburse state funds for their share of chapter-administration costs from tax proceeds.
United States — Minnesota
1 provisions
The county treasurer may cancel taxes due if the tax cannot be collected or collection costs are too high, and must keep a record of canceled taxes for six years.
United States — Minnesota
1 provisions
This section defines key terms and gives a property tax credit for eligible agricultural and rural vacant land in a bovine tuberculosis modified accredited zone.
United States — Minnesota
1 provisions
The county treasurer must make several tax distribution payments to school districts and other taxing districts by set deadlines, then complete final settlement and pay any unpaid balance and interest.
United States — Minnesota
1 provisions
This provision limits certain property tax levies and explains how to convert mill-rate limits into dollar amounts.
United States — Minnesota
1 provisions
The commissioner must report on tax incidence, submit the report on the stated schedule, and prepare an incidence impact analysis for certain large tax changes when requested; state officers or agencies must provide requested data if allowed by law.
United States — Minnesota
1 provisions
Aircraft tax is due when first used in Minnesota airspace or airports, and annual renewal tax is due July 1; late payment triggers penalties and fees.
United States — Minnesota
1 provisions
If a judgment against a city is unpaid at the annual tax levy, city officers must provide funds or levy a tax to pay it and certify the purpose to the county auditor; if no municipal officers act, the county auditor must levy and extend the tax when the creditor applies.
United States — Minnesota
1 provisions
This section imposes an alternative minimum tax on individuals, estates, and trusts, sets exemption amounts, and requires the commissioner to adjust the exemption amounts annually.