There is a newer version of the Minnesota Statutes
2005 Minnesota Statutes - Chapter 270C — Department of Revenue
- 270C.01 — Definitions.
- 270C.02 — Department of Revenue; commissioner.
- 270C.03 — Powers and duties.
- 270C.04 — Use of information.
- 270C.05 — Access to criminal justice data.
- 270C.055 — Criminal investigations, referral, and information disclosure.
- 270C.06 — Rulemaking authority.
- 270C.07 — Revenue notices.
- 270C.08 — Tax information bulletins.
- 270C.09 — Opinion of attorney general; effect.
- 270C.10 — Ex-employees not to represent taxpayers; penalty.
- 270C.105 — Basis for evaluation of Department of Revenue employees.
- 270C.11 — Tax expenditure budget.
- 270C.12 — Tax information sample data.
- 270C.13 — Tax incidence reports.
- 270C.14 — Authority to pay local taxes; appropriation.
- 270C.15 — Revenue Department service and recovery special revenue fund.
- 270C.16 — Collection of delinquent liabilities; costs.
- 270C.17 — Commissioner to collect certain local taxes.
- 270C.18 — Setoff of political subdivision debts.
- 270C.19 — Taxes and fees; refund and sharing agreements with Indians.
- 270C.25 — Prohibition of suits to restrain assessment or collection.
- 270C.26 — Penalty for filing certain documents against Department of Revenue employees.
- 270C.27 — Civil damages for failure to release lien.
- 270C.275 — Civil damages for certain unauthorized collection actions.
- 270C.28 — Disclosure of rights of taxpayers.
- 270C.285 — Procedures involving in-person taxpayer interviews.
- 270C.29 — Notices to holders of powers of attorney.
- 270C.30 — Returns; format; furnishing.
- 270C.302 — Returns, other forms; where filed.
- 270C.304 — Electronically filed returns; signatures.
- 270C.306 — Commissioner may require Social Security or identifying numbers on forms.
- 270C.308 — Prohibition of display of Social Security numbers.
- 270C.31 — Examinations and investigations.
- 270C.32 — Subpoenas.
- 270C.33 — Commissioner assessment procedures.
- 270C.34 — Abatement of penalty, interest, and additional tax charge.
- 270C.345 — Determination of minimums and cancellation; additional tax, collection, refunds.
- 270C.346 — Erroneous remittances.
- 270C.347 — Rebate checks and warrants; authority to reissue; appropriation.
- 270C.35 — Administrative review.
- 270C.36 — Jeopardy assessment and collection.
- 270C.37 — Taxpayer assistance orders; taxpayer's rights advocate.
- 270C.38 — Notice of determination or action of the commissioner.
- 270C.39 — Due date on Saturday, Sunday, or holiday.
- 270C.395 — Timely mailing treated as timely filing and paying.
- 270C.40 — Interest payable to commissioner.
- 270C.405 — Interest on refunds.
- 270C.41 — Agreement with Internal Revenue Service.
- 270C.42 — Electronic payments; penalty.
- 270C.425 — Financial transaction cards; payment of taxes; appropriation.
- 270C.43 — Refunds payable in installments.
- 270C.44 — Practice before the commissioner.
- 270C.445 — Tax preparation services.
- 270C.446 — Publication of names of tax preparers subject to penalties.
- 270C.447 — Legal action to enjoin tax return preparer.
- 270C.449 — Equitable actions.
- 270C.50 — Use of collection remedies.
- 270C.51 — Allocation of payment.
- 270C.52 — Settlement agreements, payment agreements, and offers in compromise.
- 270C.53 — Collection; taxpayer inability to pay.
- 270C.54 — Collection of financial institution fees.
- 270C.545 — Federal tax refund offset fees; time limit for submitting claims for offset.
- 270C.56 — Personal liability.
- 270C.57 — Successor liability of businesses.
- 270C.58 — Liability of transferees and fiduciaries.
- 270C.585 — Transferee liability for estate tax.
- 270C.59 — Liability of third parties paying or providing for wages.
- 270C.61 — Legal action; confession of judgment.
- 270C.62 — Date of assessment; definition.
- 270C.63 — Lien for taxes.
- 270C.64 — Credit of overpayment to delinquent tax liabilities.
- 270C.65 — Right of setoff.
- 270C.66 — Contracts with state; withholding.
- 270C.67 — Levy and distraint.
- 270C.68 — Continuous levy.
- 270C.69 — Withholding by employer of delinquent taxes.
- 270C.70 — Personal liability for failure to honor a levy.
- 270C.7101 — Sale of seized property.
- 270C.7102 — Sale of perishable goods.
- 270C.7103 — Redemption of property.
- 270C.7104 — Certificate of sale.
- 270C.7105 — Effect of certificate of sale.
- 270C.7106 — Records of sale.
- 270C.7107 — Expense of levy and sale.
- 270C.7108 — Application of proceeds of levy.
- 270C.7109 — Authority to release levy and return property.
- 270C.711 — Acquisition and resale of seized property.
- 270C.72 — Tax clearance; issuance of licenses.
- 270C.721 — Revocation of certificates of authority to do business in this state.
- 270C.722 — Revocation of sales tax permits.
- 270C.725 — Posting of tax delinquency; sale of liquor or beer.
- 270C.728 — Publication of names of delinquent taxpayers.
- 270C.85 — Administration of property tax laws; powers and duties.
- 270C.86 — Power to abate; correction of errors.
- 270C.87 — Revision of Minnesota assessors' manual.
- 270C.88 — Orders; decisions.
- 270C.89 — County assessor's reports of assessment filed with commissioner.
- 270C.90 — County auditor to calculate tax rate.
- 270C.91 — Record of proceedings changing net tax capacity; duties of county auditor.
- 270C.92 — Improper or negligent administration of property tax laws.
- 270C.921 — Municipality may be party to tax hearing.
- 270C.922 — Municipality may request tax hearing.
- 270C.923 — Witnesses summoned.
- 270C.924 — Findings of fact and order; appeals.
- 270C.925 — Notice of appeal.
- 270C.926 — Appeal does not stay collection.
- 270C.927 — Increase in net tax capacity; additional taxes.
- 270C.928 — Proceedings to determine net tax capacity.
- 270C.94 — Property omitted or undervalued; reassessment; appointment of special assessor.
- 270C.95 — Qualification of assessors; reassessment, how made.
- 270C.96 — Reassessment; compensation; reimbursement by counties.
- 270C.97 — Omitted property.
- 270C.98 — Senior accreditation.
- 270C.99 — Certain townships and cities option to elect to reinstate the office of assessor.
Disclaimer: These codes may not be the most recent version. Minnesota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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