GroundRules
Browse Minnesota
Read the original sections, or search by topic.
- Minn. Stat. § 270C.18 · SETOFF OF POLITICAL SUBDIVISION DEBTS.
- Minn. Stat. § 270C.19 · TAXES AND FEES; REFUND AND SHARING AGREEMENTS WITH INDIANS.
- Minn. Stat. § 270C.20 · DESTRUCTION OF RETURNS.
- Minn. Stat. § 270C.21 · TAXPAYER ASSISTANCE GRANTS; TAX CREDIT OUTREACH GRANTS.
- Minn. Stat. § 270C.22 · COST OF LIVING ADJUSTMENT.
- Minn. Stat. § 270C.25 · PROHIBITION OF SUITS TO RESTRAIN ASSESSMENT OR COLLECTION.
- Minn. Stat. § 270C.26 · PENALTY FOR FILING CERTAIN DOCUMENTS AGAINST DEPARTMENT OF REVENUE EMPLOYEES.
- Minn. Stat. § 270C.27 · CIVIL DAMAGES FOR FAILURE TO RELEASE LIEN.
- Minn. Stat. § 270C.275 · CIVIL DAMAGES FOR CERTAIN UNAUTHORIZED COLLECTION ACTIONS.
- Minn. Stat. § 270C.28 · DISCLOSURE OF RIGHTS OF TAXPAYERS.
- Minn. Stat. § 270C.285 · PROCEDURES INVOLVING IN-PERSON TAXPAYER INTERVIEWS.
- Minn. Stat. § 270C.29 · NOTICES TO HOLDERS OF POWERS OF ATTORNEY.
- Minn. Stat. § 270C.30 · RETURNS AND OTHER DOCUMENTS; FORMAT; FURNISHING.
- Minn. Stat. § 270C.301 · ROUNDING OF DOLLAR AMOUNTS REPORTED ON TAX FORMS.
- Minn. Stat. § 270C.302 · RETURNS, OTHER FORMS; WHERE FILED.
- Minn. Stat. § 270C.304 · ELECTRONICALLY FILED RETURNS; SIGNATURES.
- Minn. Stat. § 270C.306 · COMMISSIONER MAY REQUIRE SOCIAL SECURITY OR IDENTIFYING NUMBERS ON FORMS.
- Minn. Stat. § 270C.308 · PROHIBITION OF DISPLAY OF SOCIAL SECURITY NUMBERS.
- Minn. Stat. § 270C.31 · EXAMINATIONS AND INVESTIGATIONS.
- Minn. Stat. § 270C.32 · SUBPOENAS.
- Minn. Stat. § 270C.33 · COMMISSIONER ASSESSMENT PROCEDURES.
- Minn. Stat. § 270C.34 · ABATEMENT OF PENALTY, INTEREST, AND ADDITIONAL TAX CHARGE.
- Minn. Stat. § 270C.345 · DETERMINATION OF MINIMUMS AND CANCELLATION; ADDITIONAL TAX, COLLECTION, REFUNDS.
- Minn. Stat. § 270C.346 · ERRONEOUS REMITTANCES.
- Minn. Stat. § 270C.347 · REBATE CHECKS AND WARRANTS; AUTHORITY TO REISSUE; APPROPRIATION.
- Minn. Stat. § 270C.35 · ADMINISTRATIVE REVIEW.
- Minn. Stat. § 270C.36 · JEOPARDY ASSESSMENT AND COLLECTION.
- Minn. Stat. § 270C.37 · TAXPAYER ASSISTANCE ORDERS; TAXPAYER'S RIGHTS ADVOCATE.
- Minn. Stat. § 270C.38 · NOTICE OF DETERMINATION OR ACTION OF THE COMMISSIONER.
- Minn. Stat. § 270C.39 · DUE DATE ON SATURDAY, SUNDAY, OR HOLIDAY.
- Minn. Stat. § 270C.395 · TIMELY MAILING TREATED AS TIMELY FILING AND PAYING.
- Minn. Stat. § 270C.40 · INTEREST PAYABLE TO COMMISSIONER.
- Minn. Stat. § 270C.405 · INTEREST ON REFUNDS.
- Minn. Stat. § 270C.41 · AGREEMENTS WITH FEDERAL GOVERNMENT.
- Minn. Stat. § 270C.42 · ELECTRONIC PAYMENTS; PENALTY.
- Minn. Stat. § 270C.425 · FINANCIAL TRANSACTION CARDS; PAYMENT OF TAXES; APPROPRIATION.
- Minn. Stat. § 270C.43 · REFUNDS PAYABLE IN INSTALLMENTS.
- Minn. Stat. § 270C.435 · REFUNDS NOT SUBJECT TO ATTACHMENT OR GARNISHMENT.
- Minn. Stat. § 270C.44 · PRACTICE BEFORE THE COMMISSIONER.
- Minn. Stat. § 270C.445 · TAX PREPARATION SERVICES.
- Minn. Stat. § 270C.4451 · REFUND ANTICIPATION LOANS AND CHECKS; REQUIRED DISCLOSURES.
- Minn. Stat. § 270C.446 · PUBLICATION OF NAMES OF TAX PREPARERS SUBJECT TO PENALTIES.
- Minn. Stat. § 270C.447 · LEGAL ACTION TO ENJOIN TAX RETURN PREPARER.
- Minn. Stat. § 270C.449 · EQUITABLE ACTIONS.
- Minn. Stat. § 270C.50 · USE OF COLLECTION REMEDIES.
- Minn. Stat. § 270C.51 · ALLOCATION OF PAYMENT.
- Minn. Stat. § 270C.52 · SETTLEMENT AGREEMENTS, PAYMENT AGREEMENTS, AND OFFERS IN COMPROMISE.
- Minn. Stat. § 270C.53 · [Repealed, 2014 c 308 art 9 s 94]
- Minn. Stat. § 270C.54 · COLLECTION OF FINANCIAL INSTITUTION FEES.
- Minn. Stat. § 270C.545 · FEDERAL TAX REFUND OFFSET FEES; TIME LIMIT FOR SUBMITTING CLAIMS FOR OFFSET.
- Minn. Stat. § 270C.56 · PERSONAL LIABILITY.
- Minn. Stat. § 270C.57 · SUCCESSOR LIABILITY OF BUSINESSES.
- Minn. Stat. § 270C.58 · LIABILITY OF TRANSFEREES AND FIDUCIARIES.
- Minn. Stat. § 270C.585 · TRANSFEREE LIABILITY FOR ESTATE TAX.
- Minn. Stat. § 270C.59 · LIABILITY OF THIRD PARTIES PAYING OR PROVIDING FOR WAGES.
- Minn. Stat. § 270C.60 · FAILURE TO COMPLY WITH WITHHOLDING PROVISIONS.
- Minn. Stat. § 270C.61 · LEGAL ACTION; CONFESSION OF JUDGMENT.
- Minn. Stat. § 270C.62 · DATE OF ASSESSMENT; DEFINITION.
- Minn. Stat. § 270C.63 · LIEN FOR TAXES.
- Minn. Stat. § 270C.64 · CREDIT OF OVERPAYMENT OR PAYMENT TO DELINQUENT TAX LIABILITIES.
- Minn. Stat. § 270C.65 · RIGHT OF SETOFF.
- Minn. Stat. § 270C.66 · CONTRACTS WITH STATE; WITHHOLDING.
- Minn. Stat. § 270C.67 · LEVY AND DISTRAINT.
- Minn. Stat. § 270C.68 · CONTINUOUS LEVY.
- Minn. Stat. § 270C.69 · WITHHOLDING BY EMPLOYER OF DELINQUENT TAXES.
- Minn. Stat. § 270C.70 · PERSONAL LIABILITY FOR FAILURE TO HONOR A LEVY.
- Minn. Stat. § 270C.7101 · SALE OF SEIZED PROPERTY.
- Minn. Stat. § 270C.7102 · SALE OF PERISHABLE GOODS.
- Minn. Stat. § 270C.7103 · REDEMPTION OF PROPERTY.
- Minn. Stat. § 270C.7104 · CERTIFICATE OF SALE.
- Minn. Stat. § 270C.7105 · EFFECT OF CERTIFICATE OF SALE.
- Minn. Stat. § 270C.7106 · RECORDS OF SALE.
- Minn. Stat. § 270C.7107 · EXPENSE OF LEVY AND SALE.
- Minn. Stat. § 270C.7108 · APPLICATION OF PROCEEDS OF LEVY.
- Minn. Stat. § 270C.7109 · AUTHORITY TO RELEASE LEVY AND RETURN PROPERTY.
- Minn. Stat. § 270C.711 · ACQUISITION AND RESALE OF SEIZED PROPERTY.
- Minn. Stat. § 270C.72 · TAX CLEARANCE; ISSUANCE OF LICENSES.
- Minn. Stat. § 270C.721 · REVOCATION OF CERTIFICATES OF AUTHORITY TO DO BUSINESS IN THIS STATE.
- Minn. Stat. § 270C.722 · REVOCATION OF SALES TAX PERMITS.
- Minn. Stat. § 270C.725 · POSTING OF TAX DELINQUENCY; SALE OF LIQUOR OR BEER.
- Minn. Stat. § 270C.726 · POSTING OF TAX DELINQUENCY; SALE OF CANNABIS.
- Minn. Stat. § 270C.728 · PUBLICATION OF NAMES OF DELINQUENT TAXPAYERS.
- Minn. Stat. § 270C.85 · ADMINISTRATION OF PROPERTY TAX LAWS; POWERS AND DUTIES.
- Minn. Stat. § 270C.86 · POWER TO ABATE; CORRECTION OF ERRORS.
- Minn. Stat. § 270C.87 · REVISION OF MINNESOTA ASSESSORS' MANUAL.
- Minn. Stat. § 270C.88 · ORDERS; DECISIONS.
- Minn. Stat. § 270C.89 · COUNTY ASSESSOR'S REPORTS OF ASSESSMENT FILED WITH COMMISSIONER.
- Minn. Stat. § 270C.90 · [Renumbered 275.079]
- Minn. Stat. § 270C.91 · RECORD OF PROCEEDINGS CHANGING NET TAX CAPACITY; DUTIES OF COUNTY AUDITOR.
- Minn. Stat. § 270C.92 · IMPROPER OR NEGLIGENT ADMINISTRATION OF PROPERTY TAX LAWS.
- Minn. Stat. § 270C.921 · MUNICIPALITY MAY BE PARTY TO TAX HEARING.
- Minn. Stat. § 270C.922 · MUNICIPALITY MAY REQUEST TAX HEARING.
- Minn. Stat. § 270C.923 · WITNESSES SUMMONED.
- Minn. Stat. § 270C.924 · FINDINGS OF FACT AND ORDER; APPEALS.
- Minn. Stat. § 270C.925 · NOTICE OF APPEAL.
- Minn. Stat. § 270C.926 · APPEAL DOES NOT STAY COLLECTION.
- Minn. Stat. § 270C.927 · INCREASE IN NET TAX CAPACITY; ADDITIONAL TAXES.
- Minn. Stat. § 270C.928 · PROCEEDINGS TO DETERMINE NET TAX CAPACITY.
- Minn. Stat. § 270C.94 · PROPERTY OMITTED OR UNDERVALUED; REASSESSMENT; APPOINTMENT OF SPECIAL ASSESSOR.
- Minn. Stat. § 270C.95 · QUALIFICATION OF ASSESSORS; REASSESSMENT, HOW MADE.