Minn. Stat. ch. 289A – Administration and Compliance | Midpage

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Minnesota Statutes

Various State Taxes and Programs

Chapter 289A

Minn. Stat. ch. 289A

Administration and Compliance

289A.01Application of Chapter 289A.02Definitions 289A.07[Repealed, 2005 c 151 art 1 s 117]289A.08Filing Requirements for Individual Income, Fiduciary Income, Corporate Franchise, Mining Company, and Entertainment Taxes 289A.09Filing 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 289A.10Filing Requirements for Estate Tax Returns 289A.11Filing Requirements for Sales and Use Tax Returns 289A.12Filing Requirements for Information Returns and Reports 289A.121Tax Shelters; Special Rules 289A.13[Repealed, 2005 c 151 art 1 s 117]289A.14Use of Automated Sales Suppression Devices; Definitions 289A.18Due Dates for Filing of Returns 289A.19Extensions for Filing Returns 289A.20Due Dates for Making Payments of Tax 289A.25Payment of Estimated Tax by Individuals, Trusts, S Corporations, or Partnerships 289A.26Payment of Estimated Tax by Corporations 289A.30Extensions for Paying Tax 289A.31Liability for Payment of Tax 289A.33Filing Requirements and Due Dates; Special Rules 289A.35Assessments on Returns 289A.36[Repealed, 2005 c 151 art 1 s 117]289A.37Assessments; Erroneous Refunds; Joint Income Tax Returns 289A.38Limitations on Time for Assessment of Tax 289A.381Definitions; Partnerships; Federal Adjustments 289A.382Reporting and Payment Requirements 289A.39Limitations; Armed Services 289A.40Limitations on Claims for Refund 289A.41Bankruptcy; Suspension of Time 289A.42Consent to Extend Statute 289A.43[Repealed, 2005 c 151 art 1 s 117]289A.50Claims for Refunds 289A.51Electric-assisted Bicycle Rebate 289A.55Interest Payable to Commissioner 289A.56Interest on Overpayments 289A.60Civil Penalties 289A.63Criminal Penalties 289A.65[Repealed, 2005 c 151 art 1 s 117]