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