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Department Of Revenue
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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.06
Rulemaking Authority.
Section
270C.07
Revenue Notices.
Section
270C.08
Tax Information Bulletins.
Section
270C.09
Opinion Of Attorney General; Effect.
Section
270C.055
Criminal Investigations, Referral, And Information Disclosure.
Section
270C.085
Notification Requirements; Sales And Use Taxes.
Section
270C.10
Ex-employees Not To Represent Taxpayers; Penalty.
Section
270C.11
Tax Expenditure Budget.
Section
270C.12
Tax Information Sample Data.
Section
270C.13
Tax Incidence Reports.
Section
270C.14
Authority To Pay Local Taxes; 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.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.22
Cost Of Living Adjustment.
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.28
Disclosure Of Rights Of Taxpayers.
Section
270C.29
Notices To Holders Of Powers Of Attorney.
Section
270C.30
Returns And Other Documents; Format; Furnishing.
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.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.40
Interest Payable To Commissioner.
Section
270C.41
Agreements With Federal Government.
Section
270C.42
Electronic Payments; Penalty.
Section
270C.43
Refunds Payable In Installments.
Section
270C.44
Practice Before The Commissioner.
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
[repealed, 2014 C 308 Art 9 S 94]
Section
270C.54
Collection Of Financial Institution Fees.
Section
270C.56
Personal Liability.
Section
270C.57
Successor Liability Of Businesses.
Section
270C.58
Liability Of Transferees And Fiduciaries.
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 Or Payment 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.72
Tax Clearance; Issuance Of Licenses.
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.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.101
Application For Business Registration; Certain Information Not Required.
Section
270C.105
Basis For Evaluation Of Department Of Revenue Employees.
Section
270C.131
Ms 2018 [repealed, 1sp2019 C 6 Art 23 S 4]
Section
270C.145
[repealed, 2013 C 142 Art 5 S 15]
Section
270C.171
Special Laws; Local Taxes.
Section
270C.275
Civil Damages For Certain Unauthorized Collection Actions.
Section
270C.285
Procedures Involving In-person Taxpayer Interviews.
Section
270C.301
Rounding Of Dollar Amounts Reported On Tax Forms.
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.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.395
Timely Mailing Treated As Timely Filing And Paying.
Section
270C.405
Interest On Refunds.
Section
270C.425
Financial Transaction Cards; Payment Of Taxes; Appropriation.
Section
270C.435
Refunds Not Subject To Attachment Or Garnishment.
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.545
Federal Tax Refund Offset Fees; Time Limit For Submitting Claims For Offset.
Section
270C.585
Transferee Liability For Estate Tax.
Section
270C.711
Acquisition And Resale Of Seized Property.
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.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.991
Property Tax System Benchmarks And Critical Indicators.
Section
270C.4451
Refund Anticipation Loans And Checks; Required Disclosures.
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.9901
Assessor Accreditation; Waiver.