Title Minnesota Statutes, Minnesota Statutes

287.13 VIOLATIONS; CIVIL PENALTIES. § Subdivision 1.Failure to pay full amount. Any person liable for the tax imposed by section 287.035 who fails to pay the full amount of mortgage registry tax imposed under this chapter, unless the failure is shown to be due to reasonable cause…

287.20 DEFINITIONS. § Subdivision 1.Words, terms, and phrases. Unless the language or context clearly indicates that a different meaning is intended, the following words, terms, and phrases, for the purposes of sections 287.21 to 287.31, have the meanings given to them in this se…

287.21 IMPOSITION OF TAX; DETERMINATION OF TAX. § Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument by which any real property in this state is granted, assigned, transferred, or otherwise conveyed. The tax applies against the net consideration. …

287.22 EXEMPTIONS. The tax imposed by section 287.21 does not apply to: (1) an executory contract for the sale of real property under which the purchaser is entitled to or does take possession of the real property, or any assignment or cancellation of the contract; (2) a mortgage…

287.2205 TAX-FORFEITED LAND. Before a state deed for tax-forfeited land may be issued, the deed tax must be paid by the purchaser of tax-forfeited land whether the purchase is the result of a public auction or private sale or a repurchase of tax-forfeited land. State agencies and…

287.221 NEW RESIDENTIAL CONSTRUCTION. The commissioner of revenue may not enforce a deed tax assessment on the consideration paid for an improvement in the case of new residential construction if, at or before the time the first residential owners of the improvement take possessi…

287.222 TRANSFER TO OBTAIN FINANCING. The deed tax is $1.65 on a deed or other instrument that transfers real property if the transfer is (1) to a person who is a builder or contractor, (2) intended to be temporary, and (3) done solely to enable the builder or contractor to obtai…

287.223 HENNEPIN AND RAMSEY COUNTIES. For properties located in Hennepin and Ramsey Counties, the county may impose an additional deed tax as defined in sections 383A.80 and 383B.80. History: 2013 c 143 art 4 s 27

287.23 REAL PROPERTY OUTSIDE COUNTY OR STATE. § Subdivision 1.Real property outside county. If any taxable deed or instrument describes any real property located in more than one county in this state, the total tax must be paid to the treasurer of the county where the document is…

287.24 PERSONS LIABLE. § Subdivision 1.General rule. Any person who grants, assigns, transfers, or conveys any real property by a deed or instrument subject to the tax imposed by section 287.21 shall be liable for such tax but no public official shall be liable for a tax with res…

287.241 STATEMENT OF TAX DUE OR EXEMPTION; RECORDING OR REGISTERING OF DOCUMENTS. § Subdivision 1.Statement of tax due or exemption. No deed or instrument, taxable under the provisions of section 287.21, shall be recorded unless it contains the statement of the grantor or grantee…

287.25 PAYMENT OF TAX. Except for documents filed electronically, the tax imposed by section 287.21 must be paid in the manner prescribed by section 287.08 relating to payment of mortgage registration tax, and the treasurer must endorse a receipt for the tax on the face of the do…

287.28 REFUNDS OR REDEMPTION. (a) The county treasurer may redeem stamps issued under the authority of sections 287.20 to 287.31 that have been spoiled, destroyed, or rendered useless or unfit for the purpose intended or for which the owner may have no use or which through mistak…

287.29 PAYMENT OF RECEIPTS TO STATE GENERAL FUND; REPORTS. § Subdivision 1.Appointment and payment of tax proceeds. (a) The proceeds of the taxes levied and collected under sections 287.21 to 287.385 must be apportioned, 97 percent to the general fund of the state, and three perc…

287.30 COUNTY TREASURER; DUTIES. The duties imposed upon county treasurers by this chapter are within the duties of such office and are within the coverage of any official bond delivered to the state, conditioned that any such officer shall faithfully execute the duties of office…

287.31 VIOLATIONS; CIVIL PENALTIES. § Subdivision 1.Failure to pay full amount. Any person liable for the tax imposed by section 287.21 who fails to pay the full amount of deed tax imposed under this chapter, unless the failure is shown to be due to reasonable cause, is liable to…

287.325 VIOLATIONS; CRIMINAL PENALTIES. Any person who in any manner intentionally attempts to evade a tax imposed by this chapter, or who intentionally aids or abets in the evasion or attempted evasion of such tax is guilty of a gross misdemeanor. History: 1999 c 31 s 21

287.33 EXPENSES OF ADMINISTRATION. Expenses of administration of this chapter to be paid out of county funds include fees and expenses incurred by the county attorney in connection with this chapter and all other costs and expenses. History: 1961 c 647 s 13; 1973 c 582 s 3; 1Sp19…

287.37 COMMISSIONER'S POWERS; DATA CLASSIFICATION. The commissioner of revenue may investigate and examine persons and transactions that are subject to this chapter using the powers and authorities granted in chapters 270C and 289A. The audit, assessment, appeal, collection, enfo…

287.38 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX. § Subdivision 1.General rule. Except as otherwise provided in this section, the amount of taxes assessable under this chapter must be assessed within 3-1/2 years after the date the document is recorded. § Subd. 2.Omission in exces…

287.385 INTEREST. § Subdivision 1.Interest rate. If an interest assessment 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 specified by law for payment, the unpaid tax bear…

289A.01 APPLICATION OF CHAPTER. This chapter applies to laws administered by the commissioner under chapters 290, 290A, 291, and 297A, and sections 298.01 and 298.015. History: 1990 c 480 art 1 s 1; 1991 c 291 art 11 s 1; 1997 c 31 art 1 s 2

289A.02 DEFINITIONS. § Subdivision 1.Applicability. Unless the context clearly requires otherwise, the following terms used in this chapter have the following meanings. § Subd. 2.Commissioner. "Commissioner" means the commissioner of revenue of the state of Minnesota or a person …

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 return for each taxable year the taxpayer is required to file a return under secti…

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 deduct and …

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 …