State Codes and Statutes

Statutes > Minnesota > 270-271 > 270C

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

State Codes and Statutes

Statutes > Minnesota > 270-271 > 270C

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

State Codes and Statutes

State Codes and Statutes

Statutes > Minnesota > 270-271 > 270C

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

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