Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 289A — Administration And Compliance

Section 289A.01 — Application Of Chapter. - This chapter applies to laws administered by the commissioner under...

Section 289A.02 — Definitions. - Subdivision 1. Applicability. Unless the context clearly requires otherwise, the...

Section 289A.08 — Filing Requirements For Individual Income, Fiduciary Income, Corporate Franchise, Mining Company, And Entertainment Taxes. - Subdivision 1. Generally; individuals. (a) A taxpayer must file a...

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. - Subdivision 1. Returns. (a) An employer who is required to...

Section 289A.10 — Filing Requirements For Estate Tax Returns. - Subdivision 1. Return required. In the case of a decedent...

Section 289A.11 — Filing Requirements For Sales And Use Tax Returns. - Subdivision 1. Return required. (a) Except as provided in section...

Section 289A.12 — Filing Requirements For Information Returns And Reports. - Subdivision 1. [Repealed, 1992 c 511 art 7 s 26]...

Section 289A.121 — Tax Shelters; Special Rules. - Subdivision 1. Scope. The provisions of this section apply to...

Section 289A.14 — Use Of Automated Sales Suppression Devices; Definitions. - (a) For the purposes of sections 289A.60, subdivision 32, 289A.63,...

Section 289A.18 — Due Dates For Filing Of Returns. - Subdivision 1. Individual income, fiduciary income, corporate franchise, and entertainment...

Section 289A.19 — Extensions For Filing Returns. - Subdivision 1. Fiduciary income, entertainment tax, and information returns. When,...

Section 289A.20 — Due Dates For Making Payments Of Tax. - Subdivision 1. Individual income, fiduciary income, mining company, corporate franchise,...

Section 289A.25 — Payment Of Estimated Tax By Individuals, Trusts, S Corporations, Or Partnerships. - Subdivision 1. Requirements to pay. An individual, trust, S corporation,...

Section 289A.26 — Payment Of Estimated Tax By Corporations. - Subdivision 1. Minimum liability. A corporation subject to taxation under...

Section 289A.30 — Extensions For Paying Tax. - Subdivision 1. Fiduciary income, corporate franchise tax. Where good cause...

Section 289A.31 — Liability For Payment Of Tax. - Subdivision 1. Individual income, fiduciary income, mining company, corporate franchise,...

Section 289A.35 — Assessments On Returns. - (a) The commissioner may audit and adjust the taxpayer's computation...

Section 289A.37 — Assessments; Erroneous Refunds; Joint Income Tax Returns. - Subdivision 1. [Repealed, 2005 c 151 art 1 s 117]...

Section 289A.38 — Limitations On Time For Assessment Of Tax. - Subdivision 1. General rule. Except as otherwise provided in this...

Section 289A.381 — Definitions; Partnerships; Federal Adjustments. - Subdivision 1. Definitions relating to federal adjustments. Unless otherwise specified,...

Section 289A.382 — Reporting And Payment Requirements. - Subdivision 1. State partnership representative. (a) With respect to an...

Section 289A.39 — Limitations; Armed Services. - Subdivision 1. Extensions for service members. (a) The limitations of...

Section 289A.40 — Limitations On Claims For Refund. - Subdivision 1. Time limit; generally. Unless otherwise provided in this...

Section 289A.41 — Bankruptcy; Suspension Of Time. - The running of the period during which a tax must...

Section 289A.42 — Consent To Extend Statute. - Subdivision 1. Extension agreement. If before the expiration of time...

Section 289A.50 — Claims For Refunds. - Subdivision 1. General right to refund. (a) Subject to the...

Section 289A.55 — Interest Payable To Commissioner. - Subdivision 1. Interest rate. When interest is required under this...

Section 289A.56 — Interest On Overpayments. - Subdivision 1. Interest rate. When interest is due on an...

Section 289A.60 — Civil Penalties. - Subdivision 1. Penalty for failure to pay tax. (a) If...

Section 289A.63 — Criminal Penalties. - Subdivision 1. Penalties for knowing failure to file or pay;...