Minnesota 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.