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
The commissioner may extend certain tax payment deadlines for up to six months if there is good cause. A taxpayer electing installment payment for estate tax must notify the commissioner in writing within nine months after the death, and missed installments can revoke the election unless there is reasonable cause.
United States — Minnesota
1 provisions
A motor vehicle taxed by another state may still be taxed here, but only for the difference if the other state’s tax was lower; if the other state’s tax was the same or higher, no tax is due here.
United States — Minnesota
1 provisions
Local taxes cannot be newly imposed on ballpark sales or baseball-event admissions unless the tax already applies throughout the whole taxing jurisdiction.
United States — Minnesota
1 provisions
Sellers and retailers must collect certain taxes, give receipts for use tax, remit collected tax to the commissioner, and keep required records and returns.
United States — Minnesota
1 provisions
Cities may impose an annual wheelage tax on motor vehicles, but the tax is capped and several vehicle categories are exempt.
United States — Minnesota
1 provisions
This section sets deadlines and notice rules for proposing property tax levies and mailing notice to taxpayers.
United States — Minnesota
1 provisions
This provision sets how the commissioner and county auditor calculate and certify property tax deferral amounts for qualifying homeowners, and limits deferrals based on income and property value.
United States — Minnesota
1 provisions
This section lets the commissioner approve certain tax reductions for businesses in border city enterprise zones, but only within the stated area limits and subject to approval conditions.
United States — Minnesota
1 provisions
This section sets when interest must be paid on tax overpayments and how the interest is calculated.
United States — Minnesota
1 provisions
If certain semitaconite land does not produce at least 1,000 tons of iron ore concentrate in a year, a tax may be assessed at the local tax rate, subject to a cap on net tax capacity.
United States — Minnesota
1 provisions
This provision imposes special fuel excise taxes, sets rates for different fuels, assigns who is taxed in different situations, and gives the commissioner authority to set certain yearly rates.
United States — Minnesota
1 provisions
This section sets tobacco tax rates for cigarettes, tobacco products, moist snuff, and premium cigars, and requires retailers to collect and remit use tax on delivery sales.