Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
2,978 matching statutes
United States — Minnesota
1 provisions
Auxiliary forest land is taxed annually at 10 cents per acre of surface land, excluding minerals and anything of value below the surface.
United States — Minnesota
1 provisions
If a licensed motor carrier is over 30 days delinquent on certain IFTA or international registration plan payments, the commissioner must allow credits in either account to offset liabilities in either account.
United States — Minnesota
1 provisions
This section sets property tax principles, identifies major indicators for evaluating tax proposals, and requires periodic legislative review and revenue-estimate work by the Department of Revenue.
United States — Minnesota
1 provisions
This section lets a political subdivision impose a general sales tax only in specified ways and with required approvals, voter steps, use limits, notice rules, and reporting duties.
United States — Minnesota
1 provisions
This provision says who must pay certain Minnesota taxes and related withholding, and when the commissioner may or may not recalculate or recover amounts.
United States — Minnesota
1 provisions
The state Department of Revenue must coordinate a sales tax schedule for local jurisdictions with a separate general sales tax so the combined rate is reflected correctly.
United States — Minnesota
1 provisions
The commissioner may compromise certain employer-related matters and unemployment insurance debts, but compromises over $10,000 need authorization by a designated Minnesota-licensed department attorney and must be in the state’s best interest.
United States — Minnesota
1 provisions
Agricultural preserve land is taxed using agricultural value rules, not nonagricultural added value, with special computation, reimbursement, and reporting rules.
United States — Minnesota
1 provisions
Applicants may elect federal income tax withholding on benefits, and the commissioner must withhold set percentages when elections are made.
United States — Minnesota
1 provisions
Counties may levy a wheelage tax on certain motor vehicles, with exemptions for listed vehicles.
United States — Minnesota
1 provisions
Minnesota courts must enforce certain taxes owed under another state’s laws if that state gives Minnesota the same treatment; out-of-state officials and Minnesota’s attorney general may sue to collect those taxes.
United States — Minnesota
1 provisions
Mineral interests are taxed annually at 40 cents per acre, with a $3.20 minimum annual tax, subject to stated exemptions.