There is a newer version of the Minnesota Statutes
1998 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270 Department of Revenue
- Section 270.01 Department created.
- Section 270.02 Department of revenue; commissioner of revenue.
- Section 270.021 Ex-officers and ex-employees not to represent clients; penalty.
- Section 270.022 Filing officers.
- Section 270.03 Repealed, 1943 c 160 s 1
- Section 270.04 Office and supplies furnished; expenses.
- Section 270.05 Minnesota tax commission abolished; powers and duties transferred.
- Section 270.051 Repealed, 1984 c 502 art 14 s 20
- Section 270.052 Agreement with Internal Revenue Service.
- Section 270.058 Authority to pay local taxes; appropriation.
- Section 270.059 Revenue department service and recovery special revenue fund.
- Section 270.06 Powers and duties.
- Section 270.0601 Tax court appeals.
- Section 270.0602 Basis for evaluation of department of revenue employees.
- Section 270.0603 Disclosure of rights of taxpayers.
- Section 270.0604 Revenue notices.
- Section 270.0605 Tax information bulletins.
- Section 270.061 Service of notice by mail.
- Section 270.062 Access to criminal justice data.
- Section 270.063 Collection of delinquent taxes; costs.
- Section 270.064 Requesting assistance in criminal tax investigations.
- Section 270.065 Equality and consistency in the exercise of powers and duties.
- Section 270.066 Commissioner to require social security or identifying numbers on forms.
- Section 270.067 Tax expenditure budget.
- Section 270.068 Revision of Minnesota assessors' manual.
- Section 270.0681 Tax information sample data.
- Section 270.0682 Tax incidence reports.
- Section 270.069 Commissioner to collect certain local taxes.
- Section 270.07 Power to abate; correction of errors.
- Section 270.071 Definitions.
- Section 270.072 Taxation and assessment of flight property.
- Section 270.073 Examinations and investigations.
- Section 270.074 Valuation of flight property; methods of apportionment; ratio of tax.
- Section 270.075 Tax levy.
- Section 270.076 Appeal.
- Section 270.077 Taxes credited to state airports fund.
- Section 270.078 Not to conflict with federal law.
- Section 270.079 Reciprocal arrangement with other states.
- Section 270.08 Repealed, 1990 c 480 art 2 s 18
- Section 270.083 Commissioner of revenue to examine; attorney general to institute actions.
- Section 270.084 Transfers.
- Section 270.09 Opinion of attorney general; effect.
- Section 270.10 Orders; decisions; appeals.
- Section 270.101 Personal liability.
- Section 270.102 Successor liability of businesses.
- Section 270.11 Powers; meetings.
- Section 270.12 State board of equalization; duties.
- Section 270.13 Record of proceedings changing gross tax capacity; duties of county auditor.
- Section 270.14 County auditor to calculate tax rate.
- Section 270.15 Witnesses, how sworn; failure to testify or produce.
- Section 270.16 Property omitted or undervalued; reassessment.
- Section 270.17 Qualification of assessors; reassessment, how made.
- Section 270.18 Reassessment; compensation; reimbursement by counties.
- Section 270.185 Repealed, 1992 c 513 art 4 s 60
- Section 270.19 Municipalities to be party to tax hearings.
- Section 270.20 Hearings, request for, notice of, preparation for.
- Section 270.21 Witnesses summoned.
- Section 270.22 Findings of fact.
- Section 270.23 Notice of appeal.
- Section 270.24 Appeal not to stay collection.
- Section 270.25 Increase in net tax capacity; additional taxes.
- Section 270.26 Proceedings to determine net tax capacity.
- Section 270.27 Due date on Saturday, Sunday or holiday.
- Section 270.271 Timely mailing treated as timely filing and paying.
- Section 270.272 Procedures involving in-person taxpayer interviews.
- Section 270.273 Taxpayer assistance orders; taxpayer's rights advocate.
- Section 270.274 Review of jeopardy assessment and levy procedures.
- Section 270.275 Civil damages for failure to release lien.
- Section 270.276 Civil damages for certain unauthorized collection actions.
- Section 270.31 Citation.
- Section 270.32 Public policy.
- Section 270.33 Definitions.
- Section 270.34 Average annual growth rates, determination.
- Section 270.35 Stumpage value, use in computing tax.
- Section 270.36 Computation of tax.
- Section 270.37 Tax credit.
- Section 270.38 Application to come under Tree Growth Tax Law.
- Section 270.39 Construction.
- Section 270.41 Board of assessors.
- Section 270.42 Membership.
- Section 270.43 Compensation and expenses.
- Section 270.44 Charges for courses, examinations or materials.
- Section 270.45 Disposition of fees.
- Section 270.46 Training courses, establishment; other courses, regulation.
- Section 270.47 Rules.
- Section 270.48 Licensure of qualified persons.
- Section 270.485 Senior accreditation.
- Section 270.49 Repealed, 1995 c 264 art 16 s 21
- Section 270.493 Repealed, 1995 c 264 art 16 s 21
- Section 270.494 Certain townships and cities option to elect to reinstate the office of assessor.
- Section 270.50 Employment of licensed assessors.
- Section 270.51 Previously accredited assessors.
- Section 270.52 Costs of making assessments.
- Section 270.53 Existing contracts for assessment of property.
- Section 270.60 Tax refund agreements with Indians.
- Section 270.65 Date of assessment; definition.
- Section 270.651 Repealed, 1990 c 480 art 1 s 45
- Section 270.652 Allocation of payment.
- Section 270.66 Right of setoff.
- Section 270.67 Agreements regarding tax liability or extension of payment of tax.
- Section 270.68 Legal action; confession of judgment.
- Section 270.69 Lien for taxes.
- Section 270.70 Levy and distraint.
- Section 270.7001 Continuous levy.
- Section 270.7002 Personal liability for failure to honor a levy.
- Section 270.701 Sale of seized property.
- Section 270.702 Sale of perishable goods.
- Section 270.703 Redemption of property.
- Section 270.704 Certificate of sale.
- Section 270.705 Effect of certificate of sale.
- Section 270.706 Records of sale.
- Section 270.707 Expense of levy and sale.
- Section 270.708 Application of proceeds of levy.
- Section 270.709 Authority to release levy and return property.
- Section 270.71 Acquisition and resale of seized property.
- Section 270.72 Tax clearance; issuance of licenses.
- Section 270.721 Revocation of certificates of authority to do business in this state.
- Section 270.73 Posting of tax delinquency; sale of liquor or beer.
- Section 270.74 Financial transaction cards; payment of state taxes.
- Section 270.75 Interest payable to commissioner.
- Section 270.76 Interest on refunds.
- Section 270.77 Repealed, 1990 c 480 art 1 s 45
- Section 270.771 Payments required to be made by electronic funds transfer.
- Section 270.78 Penalty for failure to make payment by electronic funds transfer.
- Section 270.79 Refunds payable in installments.
- Section 270.80 Definitions.
- Section 270.81 Taxation and assessment of railroad company property.
- Section 270.82 Reports of railroad companies.
- Section 270.83 Examinations and investigations.
- Section 270.84 Annual valuation of operating property.
- Section 270.85 Review of valuation.
- Section 270.86 Apportionment and equalization of valuation.
- Section 270.87 Certification to county assessors.
- Section 270.88 Proceedings and appeals.
- Section 270.89 Repealed, 1987 c 268 art 4 s 25
- Section 270.90 Repealed, 1984 c 593 s 46
- Section 270.91 Contamination tax.
- Section 270.92 Definitions.
- Section 270.93 Tax base; contamination value.
- Section 270.94 Exemptions.
- Section 270.95 Payment; administration.
- Section 270.96 Duties.
- Section 270.97 Deposit of revenues.
- Section 270.98 Local administrative costs.
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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