Administration And Compliance

  1. Law
  2. Minnesota Statutes
  3. Various State Taxes And Programs
  4. Administration And Compliance

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Section
289A.01

Application Of Chapter.

Section
289A.02

Definitions.

Section
289A.07

[repealed, 2005 C 151 Art 1 S 117]

Section
289A.08

Filing Requirements For Individual Income, Fiduciary Income, Corporate Franchise, Mining Company, And Entertainment Taxes.

Section
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.

Section
289A.10

Filing Requirements For Estate Tax Returns.

Section
289A.11

Filing Requirements For Sales And Use Tax Returns.

Section
289A.12

Filing Requirements For Information Returns And Reports.

Section
289A.13

[repealed, 2005 C 151 Art 1 S 117]

Section
289A.14

Use Of Automated Sales Suppression Devices; Definitions.

Section
289A.18

Due Dates For Filing Of Returns.

Section
289A.19

Extensions For Filing Returns.

Section
289A.20

Due Dates For Making Payments Of Tax.

Section
289A.25

Payment Of Estimated Tax By Individuals, Trusts, S Corporations, Or Partnerships.

Section
289A.26

Payment Of Estimated Tax By Corporations.

Section
289A.30

Extensions For Paying Tax.

Section
289A.31

Liability For Payment Of Tax.

Section
289A.35

Assessments On Returns.

Section
289A.36

[repealed, 2005 C 151 Art 1 S 117]

Section
289A.37

Assessments; Erroneous Refunds; Joint Income Tax Returns.

Section
289A.38

Limitations On Time For Assessment Of Tax.

Section
289A.39

Limitations; Armed Services.

Section
289A.40

Limitations On Claims For Refund.

Section
289A.41

Bankruptcy; Suspension Of Time.

Section
289A.42

Consent To Extend Statute.

Section
289A.43

[repealed, 2005 C 151 Art 1 S 117]

Section
289A.50

Claims For Refunds.

Section
289A.55

Interest Payable To Commissioner.

Section
289A.56

Interest On Overpayments.

Section
289A.60

Civil Penalties.

Section
289A.63

Criminal Penalties.

Section
289A.65

[repealed, 2005 C 151 Art 1 S 117]

Section
289A.121

Tax Shelters; Special Rules.

Section
289A.381

Definitions; Partnerships; Federal Adjustments.

Section
289A.382

Reporting And Payment Requirements.