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
If a mortgagee or contract vendor pays property taxes with the mortgagor’s or contract vendee’s money, they must give written yearly notice and include a copy of the tax statement; if tax statements are not given to them, the county must send a copy to the mortgagor or contract vendee.
United States — Minnesota
1 provisions
The commissioner of revenue may make reasonable rules for filing reports and may require taxpayers to submit information needed to determine and apportion the tax.
United States — Minnesota
1 provisions
This provision imposes civil penalties for late tax payment, late return filing, negligent or intentional disregard of tax rules, false or fraudulent returns, repeated late compliance, and certain gambling equipment sales after license problems.
United States — Minnesota
1 provisions
When land is repurchased after forfeiture, the county auditor must reinstate canceled special assessments and calculate related taxes, penalties, costs, and interest to be included in the purchase price.
United States — Minnesota
1 provisions
Aircraft cannot be registered or licensed unless the applicant shows sales/use tax was paid or the aircraft is exempt.
United States — Minnesota
1 provisions
Certain businesses, investors, and property in a job opportunity building zone qualify for listed tax exemptions and related credits.
United States — Minnesota
1 provisions
This provision imposes and calculates taxes on taconite, iron sulphides, iron ore concentrate, tailings, and certain direct reduced ore production, with specific rates, exceptions, and phase-in rules.
United States — Minnesota
1 provisions
Consumers owe use tax on wine, distilled spirits, and fermented malt beverages used or stored in the state, at rates set elsewhere in the chapter.
United States — Minnesota
1 provisions
This section lets two or more political subdivisions create a special taxing district for fire protection or emergency medical services, sets filing and reporting duties, and limits how the district may levy taxes, borrow money, add or withdraw members, and dissolve.
United States — Minnesota
1 provisions
This section says how property tax refunds are applied when taxes were deferred, and requires the commissioner to cancel deferred amounts, pay any excess to the homeowner, and notify participants.
United States — Minnesota
1 provisions
Ramsey County’s governing body may impose a mortgage registry and deed tax, set at .0001 of the principal or amount, and the revenues must be deposited in the county’s environmental response fund.
United States — Minnesota
1 provisions
The board may levy taxes for debt service of the district disposal system, and county auditors and county treasurers must handle the certified taxes annually.
United States — Minnesota
1 provisions
The county auditor must correct and tax omitted or undervalued property when discovered, subject to time limits.
United States — Minnesota
1 provisions
This provision imposes gambling taxes, sets filing and payment rules, and gives the commissioner authority over returns and assessments.
United States — Minnesota
1 provisions
This provision sets when several Minnesota taxes must be paid or deposited, including income, fiduciary, estate, sales/use, withholding, and certain vendor remittance rules.
United States — Minnesota
1 provisions
Some people with an undivided interest in taxable real property may pay the taxes, and the county treasurer may issue a receipt.
United States — Minnesota
1 provisions
This provision sets excise tax rates for distilled spirits and wine, imposes a bottle tax, allows certain tax credits for qualified distillers and wineries, and lets the commissioner set metric conversion procedures.
United States — Minnesota
1 provisions
Homestead property taxes in certain tax relief areas must be reduced by the amounts set in subdivision 2, subject to stated limits.
United States — Minnesota
1 provisions
The state auditor must certify the tax rate to each county auditor by November 1 every year.
United States — Minnesota
1 provisions
The council may levy taxes for metropolitan disposal system debt service, and county auditors and treasurers must process those taxes as directed.