Minnesota Chapter 289A — Administration and compliance
- Repealed, Renumbered, etc. Sections within Chapter 289A
- 289A.01 — Application of chapter.
- 289A.02 — Definitions.
- 289A.07 — Repealed, 2005 c 151 art 1 s 117
- 289A.08 — Filing requirements for individual income, fiduciary income, corporate franchise, mining company, and entertainment taxes.
- 289A.09 — Filing requirements for taxes withheld from wages, from compensation of entertainers, and from payments to out-of-state contractors; and taxes withheld by partnerships and small business corporations.
- 289A.10 — Filing requirements for estate tax returns.
- 289A.11 — Filing requirements for sales and use tax returns.
- 289A.12 — Filing requirements for information returns and reports.
- 289A.121 — Tax shelters; special rules.
- 289A.13 — Repealed, 2005 c 151 art 1 s 117
- 289A.18 — Due dates for filing of returns.
- 289A.19 — Extensions for filing returns.
- 289A.20 — Due dates for making payments of tax.
- 289A.25 — Payment of estimated tax by individuals, trusts, or partnerships.
- 289A.26 — Payment of estimated tax by corporations.
- 289A.30 — Extensions for paying tax.
- 289A.31 — Liability for payment of tax.
- 289A.35 — Assessments on returns.
- 289A.36 — Repealed, 2005 c 151 art 1 s 117
- 289A.37 — Assessments; erroneous refunds; joint income tax returns.
- 289A.38 — Limitations on time for assessment of tax.
- 289A.39 — Limitations; armed services.
- 289A.40 — Limitations on claims for refund.
- 289A.41 — Bankruptcy; suspension of time.
- 289A.42 — Consent to extend statute.
- 289A.43 — Repealed, 2005 c 151 art 1 s 117
- 289A.50 — Claims for refunds.
- 289A.55 — Interest payable to commissioner.
- 289A.56 — Interest on overpayments.
- 289A.60 — Civil penalties.
- 289A.63 — Criminal penalties.
- 289A.65 — Repealed, 2005 c 151 art 1 s 117