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
This section sets the state general levy amounts, defines the taxable property classes it applies to, and requires the commissioner and counties to certify, adjust, abate, or distribute amounts in specified circumstances.
United States — Minnesota
1 provisions
If the commissioner of revenue asks, a claimant seeking relief for property taxes must provide a satisfactory property tax statement or copy showing no delinquent homestead taxes.
United States — Minnesota
1 provisions
The county auditor must reduce county net tax capacity by 10% of the net tax capacity of certain transmission lines when preparing tax lists for levy years with credits under section 273.42.
United States — Minnesota
1 provisions
Businesses must apply to the city for a tax credit certificate to claim certain tax benefits, and the city and commissioner have related verification, notice, payment, and allocation limits.
United States — Minnesota
1 provisions
Olmsted County’s board may adopt a transit tax and a wheelage tax by resolution, with limits, collection rules, an exemption for certain vehicles, and an expiration date for the transit tax.
United States — Minnesota
1 provisions
This section sets a tax rate for certain transmission and distribution lines and gives qualifying landowners a property tax credit.
United States — Minnesota
1 provisions
This section lets the commissioner collect unpaid tax, interest, and penalties in a civil action and sets civil penalties for late payment, late filing, false returns, repeated noncompliance, and informational-return failures.
United States — Minnesota
1 provisions
This section sets default definitions for terms used in certain special laws authorizing local taxes, when the tax is administered by the Department of Revenue and reported with chapter 297A taxes.
United States — Minnesota
1 provisions
These proceedings are for determining net tax capacity and do not stop defenses from being raised later; the owner may also answer separately about an excess levy.
United States — Minnesota
1 provisions
The commissioner must allocate border city tax reductions to western-border enterprise zones, with specific dollar limits and per-capita allocation rules, and some allocations can be used for related tax offsets if the municipality finds they are needed to retain or attract business.
United States — Minnesota
1 provisions
This section lets distributors and taxpayers get certain tobacco tax refunds or credits, and it requires reporting or reimbursing the commissioner if refunded tax is later recovered.
United States — Minnesota
1 provisions
This section defines terms used in the chapter, including return, return information, tax administration, taxpayer identity, disclosure, Minnesota tax laws, commissioner, person, taxpayer, and Department of Revenue data.