Title Minnesota Statutes, Minnesota Statutes

289A.10 FILING REQUIREMENTS FOR ESTATE TAX RETURNS. § Subdivision 1.Return required. In the case of a decedent who has an interest in property with a situs in Minnesota, the personal representative must submit a Minnesota estate tax return to the commissioner, on a form prescribe…

289A.11 FILING REQUIREMENTS FOR SALES AND USE TAX RETURNS. § Subdivision 1.Return required. (a) Except as provided in section 289A.18, subdivision 4, for the month in which taxes imposed by chapter 297A are payable, or for which a return is due, a return for the preceding reporti…

289A.12 FILING REQUIREMENTS FOR INFORMATION RETURNS AND REPORTS. § Subdivision 1. [Repealed, 1992 c 511 art 7 s 26] § Subd. 2.Returns required of banks; common trust funds. The commissioner may by notice and demand require a bank maintaining a common trust fund to file with the c…

289A.121 TAX SHELTERS; SPECIAL RULES. § Subdivision 1.Scope. The provisions of this section apply to a tax shelter that: (1) is organized in this state; (2) is doing business in this state; (3) is deriving income from sources in this state; or (4) has one or more investors that a…

289A.14 USE OF AUTOMATED SALES SUPPRESSION DEVICES; DEFINITIONS. (a) For the purposes of sections 289A.60, subdivision 32, 289A.63, subdivision 12, and 609.5316, subdivision 3, the following terms have the meanings given. (b) "Automated sales suppression device" or "zapper" means…

289A.18 DUE DATES FOR FILING OF RETURNS. § Subdivision 1.Individual income, fiduciary income, corporate franchise, and entertainment taxes; partnership and S corporation returns; information returns; mining company returns. The returns required to be made under sections 289A.08 a…

289A.19 EXTENSIONS FOR FILING RETURNS. § Subdivision 1.Fiduciary income, entertainment tax, and information returns. When, in the commissioner's judgment, good cause exists, the commissioner may extend the time for filing entertainment tax returns for not more than six months. Th…

289A.20 DUE DATES FOR MAKING PAYMENTS OF TAX. § Subdivision 1.Individual income, fiduciary income, mining company, corporate franchise, and entertainment taxes. (a) Individual income, fiduciary, mining company, and corporate franchise taxes must be paid to the commissioner on or …

289A.25 PAYMENT OF ESTIMATED TAX BY INDIVIDUALS, TRUSTS, S CORPORATIONS, OR PARTNERSHIPS. § Subdivision 1.Requirements to pay. An individual, trust, S corporation, or partnership must, when prescribed in subdivision 3, paragraph (b), make payments of estimated tax. For individual…

289A.26 PAYMENT OF ESTIMATED TAX BY CORPORATIONS. § Subdivision 1.Minimum liability. A corporation subject to taxation under chapter 290 (excluding section 290.92 and an S corporation under section 290.9725) or an entity subject to taxation under section 290.05, subdivision 3, mu…

289A.30 EXTENSIONS FOR PAYING TAX. § Subdivision 1.Fiduciary income, corporate franchise tax. Where good cause exists, the commissioner may extend the time for payment of the amount determined as a fiduciary income tax or corporate franchise tax by the taxpayer, or an amount dete…

289A.31 LIABILITY FOR PAYMENT OF TAX. § Subdivision 1.Individual income, fiduciary income, mining company, corporate franchise, and entertainment taxes. (a) Individual income, fiduciary income, mining company, and corporate franchise taxes, and interest and penalties, must be pai…

289A.33 FILING REQUIREMENTS AND DUE DATES; SPECIAL RULES. (a) Upon the request of any cannabis business as defined by section 342.01, subdivision 14, required to collect and remit taxes imposed under section 295.81, chapter 290, or chapter 297A, the commissioner shall waive the r…

289A.35 ASSESSMENTS ON RETURNS. (a) The commissioner may audit and adjust the taxpayer's computation of federal adjusted gross income, federal taxable income, items of federal tax preferences, or federal credit amounts to make them conform with the provisions of chapter 290 or se…

289A.37 ASSESSMENTS; ERRONEOUS REFUNDS; JOINT INCOME TAX RETURNS. § Subdivision 1. [Repealed, 2005 c 151 art 1 s 117] § Subd. 2.Erroneous refunds. (a) Except as provided in paragraph (b), an erroneous refund occurs when the commissioner issues a payment to a person that exceeds t…

289A.38 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX. § Subdivision 1.General rule. Except as otherwise provided in this section, the amount of taxes assessable must be assessed within 3-1/2 years after the date the return is filed. § Subd. 2.Filing date. For purposes of this sectio…

289A.381 DEFINITIONS; PARTNERSHIPS; FEDERAL ADJUSTMENTS. § Subdivision 1.Definitions relating to federal adjustments. Unless otherwise specified, the definitions in this section apply for the purposes of sections 289A.38, subdivisions 7 to 9, 289A.381, and 289A.382. § Subd. 2.Adm…

289A.382 REPORTING AND PAYMENT REQUIREMENTS. § Subdivision 1.State partnership representative. (a) With respect to an action required or permitted to be taken by a partnership under this section, or in a proceeding under section 270C.35 or 271.06, the state partnership representa…

289A.39 LIMITATIONS; ARMED SERVICES. § Subdivision 1.Extensions for service members. (a) The limitations of time provided by this chapter, chapter 290 relating to income taxes, chapter 271 relating to the Tax Court for filing returns, paying taxes, claiming refunds, commencing ac…

289A.40 LIMITATIONS ON CLAIMS FOR REFUND. § Subdivision 1.Time limit; generally. Unless otherwise provided in this chapter, a claim for a refund of an overpayment of state tax must be filed within 3-1/2 years from the date prescribed for filing the return, plus any extension of t…

289A.41 BANKRUPTCY; SUSPENSION OF TIME. The running of the period during which a tax must be assessed or collection proceedings commenced is suspended during the period from the date of a filing of a petition in bankruptcy until 30 days after either notice to the commissioner of …

289A.42 CONSENT TO EXTEND STATUTE. § Subdivision 1.Extension agreement. If before the expiration of time prescribed in sections 289A.38 to 289A.382 and 289A.40 for the assessment of tax or the filing of a claim for refund, both the commissioner and the taxpayer have consented in …

289A.50 CLAIMS FOR REFUNDS. § Subdivision 1.General right to refund. (a) Subject to the requirements of this section and section 289A.40, a taxpayer who has paid a tax in excess of the taxes lawfully due and who files a written claim for refund will be refunded or credited the ov…

289A.51 ELECTRIC-ASSISTED BICYCLE REBATE. § Subdivision 1.Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) "Electric-assisted bicycle" has the meaning given in section 169.011, subdivision 27, except that the term is limited to a new…

289A.55 INTEREST PAYABLE TO COMMISSIONER. § Subdivision 1.Interest rate. When interest is required under this section, interest is computed at the rate specified in section 270C.40. § Subd. 2.Late payment. If a tax is not paid within the time named by law for payment, the unpaid …

289A.56 INTEREST ON OVERPAYMENTS. § Subdivision 1.Interest rate. When interest is due on an overpayment under this section, it must be computed at the rate specified in section 270C.405. § Subd. 2.Corporate franchise, mining company, individual and fiduciary income, and entertain…

289A.60 CIVIL PENALTIES. § Subdivision 1.Penalty for failure to pay tax. (a) If a corporate franchise, fiduciary income, mining company, estate, partnership, S corporation, or nonresident entertainer tax is not paid within the time specified for payment, a penalty of six percent …

289A.63 CRIMINAL PENALTIES. § Subdivision 1.Penalties for knowing failure to file or pay; willful evasion. (a) A person required to file a return, report, or other document with the commissioner, who knowingly, rather than accidentally, inadvertently, or negligently, fails to fil…