There is a newer version of the Minnesota Statutes
2010 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270C Department of Revenue
- Section 270C.01 Definitions
- Section 270C.02 Department of Revenue; Commissioner
- Section 270C.03 Powers and Duties
- Section 270C.04 Use of Information
- Section 270C.05 Access to Criminal Justice Data
- Section 270C.055 Criminal Investigations, Referral, and Information Disclosure
- Section 270C.06 Rulemaking Authority
- Section 270C.07 Revenue Notices
- Section 270C.08 Tax Information Bulletins
- Section 270C.085 Notification Requirements; Sales and Use Taxes
- Section 270C.09 Opinion of Attorney General; Effect
- Section 270C.10 Ex-Employees Not to Represent Taxpayers; Penalty
- Section 270C.105 Basis for Evaluation of Department of Revenue Employees
- Section 270C.11 Tax Expenditure Budget
- Section 270C.12 Tax Information Sample Data
- Section 270C.13 Tax Incidence Reports
- Section 270C.131 Explore Minnesota Tourism Tax Report
- Section 270C.14 Authority to Pay Local Taxes; Appropriation
- Section 270C.145 Technology Lease-Purchase Appropriation
- Section 270C.15 Revenue Department Service and Recovery Special Revenue Fund
- Section 270C.16 Collection of Delinquent Liabilities; Costs
- Section 270C.17 Commissioner to Collect Certain Local Taxes
- Section 270C.171 Special Laws; Local Taxes
- Section 270C.18 Setoff of Political Subdivision Debts
- Section 270C.19 Taxes and Fees; Refund and Sharing Agreements with Indians
- Section 270C.20 Destruction of Returns
- Section 270C.21 Taxpayer Assistance Grants
- Section 270C.25 Prohibition of Suits to Restrain Assessment or Collection
- Section 270C.26 Penalty for Filing Certain Documents Against Department of Revenue Employees
- Section 270C.27 Civil Damages for Failure to Release Lien
- Section 270C.275 Civil Damages for Certain Unauthorized Collection Actions
- Section 270C.28 Disclosure of Rights of Taxpayers
- Section 270C.285 Procedures Involving in-Person Taxpayer Interviews
- Section 270C.29 Notices to Holders of Powers of Attorney
- Section 270C.30 Returns; Format; Furnishing
- Section 270C.302 Returns, Other Forms; Where Filed
- Section 270C.304 Electronically Filed Returns; Signatures
- Section 270C.306 Commissioner May Require Social Security or Identifying Numbers on Forms
- Section 270C.308 Prohibition of Display of Social Security Numbers
- Section 270C.31 Examinations and Investigations
- Section 270C.32 Subpoenas
- Section 270C.33 Commissioner Assessment Procedures
- Section 270C.34 Abatement of Penalty, Interest, and Additional Tax Charge
- Section 270C.345 Determination of Minimums and Cancellation; Additional Tax, Collection, Refunds
- Section 270C.346 Erroneous Remittances
- Section 270C.347 Rebate Checks and Warrants; Authority to Reissue; Appropriation
- Section 270C.35 Administrative Review
- Section 270C.36 Jeopardy Assessment and Collection
- Section 270C.37 Taxpayer Assistance Orders; Taxpayer's Rights Advocate
- Section 270C.38 Notice of Determination or Action of the Commissioner
- Section 270C.39 Due Date on Saturday, Sunday, or Holiday
- Section 270C.395 Timely Mailing Treated As Timely Filing and Paying
- Section 270C.40 Interest Payable to Commissioner
- Section 270C.405 Interest on Refunds
- Section 270C.41 Agreement with Internal Revenue Service
- Section 270C.42 Electronic Payments; Penalty
- Section 270C.425 Financial Transaction Cards; Payment of Taxes; Appropriation
- Section 270C.43 Refunds Payable in Installments
- Section 270C.435 Refunds Not Subject to Attachment or Garnishment
- Section 270C.44 Practice before the Commissioner
- Section 270C.445 Tax Preparation Services
- Section 270C.446 Publication of Names of Tax Preparers Subject to Penalties
- Section 270C.447 Legal Action to Enjoin Tax Return Preparer
- Section 270C.449 Equitable Actions
- Section 270C.50 Use of Collection Remedies
- Section 270C.51 Allocation of Payment
- Section 270C.52 Settlement Agreements, Payment Agreements, and Offers in Compromise
- Section 270C.53 Collection; Taxpayer Inability to Pay
- Section 270C.54 Collection of Financial Institution Fees
- Section 270C.545 Federal Tax Refund Offset Fees; Time Limit for Submitting Claims for Offset
- Section 270C.56 Personal Liability
- Section 270C.57 Successor Liability of Businesses
- Section 270C.58 Liability of Transferees and Fiduciaries
- Section 270C.585 Transferee Liability for Estate Tax
- Section 270C.59 Liability of Third Parties Paying or Providing for Wages
- Section 270C.60 Failure to Comply with Withholding Provisions
- Section 270C.61 Legal Action; Confession of Judgment
- Section 270C.62 Date of Assessment; Definition
- Section 270C.63 Lien for Taxes
- Section 270C.64 Credit of Overpayment to Delinquent Tax Liabilities
- Section 270C.65 Right of Setoff
- Section 270C.66 Contracts with State; Withholding
- Section 270C.67 Levy and Distraint
- Section 270C.68 Continuous Levy
- Section 270C.69 Withholding by Employer of Delinquent Taxes
- Section 270C.70 Personal Liability for Failure to Honor a Levy
- Section 270C.7101 Sale of Seized Property
- Section 270C.7102 Sale of Perishable Goods
- Section 270C.7103 Redemption of Property
- Section 270C.7104 Certificate of Sale
- Section 270C.7105 Effect of Certificate of Sale
- Section 270C.7106 Records of Sale
- Section 270C.7107 Expense of Levy and Sale
- Section 270C.7108 Application of Proceeds of Levy
- Section 270C.7109 Authority to Release Levy and Return Property
- Section 270C.711 Acquisition and Resale of Seized Property
- Section 270C.72 Tax Clearance; Issuance of Licenses
- Section 270C.721 Revocation of Certificates of Authority to Do Business in this State
- Section 270C.722 Revocation of Sales Tax Permits
- Section 270C.725 Posting of Tax Delinquency; Sale of Liquor or Beer
- Section 270C.728 Publication of Names of Delinquent Taxpayers
- Section 270C.85 Administration of Property Tax Laws; Powers and Duties
- Section 270C.86 Power to Abate; Correction of Errors
- Section 270C.87 Revision of Minnesota Assessors' Manual
- Section 270C.88 Orders; Decisions
- Section 270C.89 County Assessor's Reports of Assessment Filed with Commissioner
- Section 270C.90 Renumbered 275.079
- Section 270C.91 Record of Proceedings Changing Net Tax Capacity; Duties of County Auditor
- Section 270C.92 Improper or Negligent Administration of Property Tax Laws
- Section 270C.921 Municipality May Be Party to Tax Hearing
- Section 270C.922 Municipality May Request Tax Hearing
- Section 270C.923 Witnesses Summoned
- Section 270C.924 Findings of Fact and Order; Appeals
- Section 270C.925 Notice of Appeal
- Section 270C.926 Appeal Does Not Stay Collection
- Section 270C.927 Increase in Net Tax Capacity; Additional Taxes
- Section 270C.928 Proceedings to Determine Net Tax Capacity
- Section 270C.94 Property Omitted or Undervalued; Reassessment; Appointment of Special Assessor
- Section 270C.95 Qualification of Assessors; Reassessment, How Made
- Section 270C.96 Reassessment; Compensation; Reimbursement by Counties
- Section 270C.97 Omitted Property
- Section 270C.98 Senior Accreditation
- Section 270C.99 Certain Townships and Cities Option to Elect to Reinstate the Office of Assessor
- Section 270C.991 Property Tax System Benchmarks and Critical Indicators
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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