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Minnesota Statutes, Title Minnesota Statutes

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Minnesota/Statutes

← All Minnesota coverage

Title Minnesota Statutes, Minnesota Statutes

1,133 chapters · 28,363 sections in this title.

All chapters in Title Minnesota Statutes28,363 Ch 336, UNIFORM COMMERCIAL CODE642 Ch 524, UNIFORM PROBATE CODE394 Ch 609, CRIMINAL CODE377 Ch 144, DEPARTMENT OF HEALTH361 Ch 469, ECONOMIC DEVELOPMENT257 Ch 473, METROPOLITAN GOVERNMENT247 Ch 148, PUBLIC HEALTH OCCUPATIONS206 Ch 169, TRAFFIC REGULATIONS200 Ch 256B, MEDICAL ASSISTANCE FOR NEEDY PERSONS196 Ch 60A, GENERAL INSURANCE POWERS195 Ch 13, GOVERNMENT DATA PRACTICES177 Ch 115A, WASTE MANAGEMENT171 Ch 325F, CONSUMER PROTECTION; PRODUCTS AND SALES168 Ch 383B, HENNEPIN COUNTY168

28,363 sections·Filtered byTitle Minnesota Statutes✕

Minn. Stat. § 290A.11 OBJECTIONS TO CLAIMS.
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290A.11 OBJECTIONS TO CLAIMS. § Subdivision 1. [Repealed, 1990 c 480 art 1 s 45] § Subd. 1a. [Repealed, 1990 c 480 art 1 s 45] § Subd. 2. [Repealed, 1990 c 480 art 1 s 45] § Subd. 3. [Repealed, 1990 c 480 art 1 s 45] § Subd. 4. [Repealed, 1990 c 480 art 1 s 45] § Subd. 5.Assignme…
Minn. Stat. § 290A.13 NO RELIEF ALLOWED IN CERTAIN CASES.
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290A.13 NO RELIEF ALLOWED IN CERTAIN CASES. No claim for relief under this chapter shall be allowed if the commissioner determines that the claimant received title to the homestead primarily for the purpose of receiving benefits under this chapter and not for bona fide residence …
Minn. Stat. § 290A.14 PROPERTY TAX STATEMENT.
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290A.14 PROPERTY TAX STATEMENT. The county treasurer shall prepare and send a sufficient number of copies of the property tax statement to the owner, and to the owner's escrow agent if the taxes are paid via an escrow account, to enable the owner to comply with the filing require…
Minn. Stat. § 290A.15 CLAIM APPLIED AGAINST OUTSTANDING LIABILITY.
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290A.15 CLAIM APPLIED AGAINST OUTSTANDING LIABILITY. The amount of any claim otherwise payable under this chapter may be applied by the commissioner against any delinquent tax liability of any member of the household. If there are two members of the household, the commissioner ma…

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Minn. Stat. § 290A.18 RIGHT TO FILE CLAIM; RIGHT TO RECEIVE CREDIT.

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290A.18 RIGHT TO FILE CLAIM; RIGHT TO RECEIVE CREDIT. § Subdivision 1.Claim by surviving spouse or dependent. If a person entitled to relief under this chapter dies prior to receiving relief, the surviving spouse or dependent of the person shall be entitled to file the claim and …

Minn. Stat. § 290A.19 PARK OWNER TO FURNISH RENT CERTIFICATE.

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290A.19 PARK OWNER TO FURNISH RENT CERTIFICATE. (a) The park owner of a property for which rent is paid for occupancy as a homestead must furnish a certificate of rent paid to a person who is a renter on December 31, in the form prescribed by the commissioner. If the renter moves…

Minn. Stat. § 290A.20 RULES.

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290A.20 RULES. The commissioner shall promulgate rules which the commissioner deems appropriate for the administration of this chapter and shall also make available forms with instructions for claimants as the commissioner deems necessary for the proper administration of this cha…

Minn. Stat. § 290A.23 APPROPRIATION.

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290A.23 APPROPRIATION. § Subdivision 1. MS 2022 [Repealed, 2023 c 64 art 7 s 31] § Subd. 2. [Repealed, 1994 c 587 art 3 s 21 para (b)] § Subd. 3.Annual appropriation. For payments made after July 1, 1996, there is annually appropriated from the general fund to the commissioner of…

Minn. Stat. § 290A.25 VERIFICATION OF SOCIAL SECURITY OR INDIVIDUAL TAXPAYER IDENTIFICATION NUMBERS.

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290A.25 VERIFICATION OF SOCIAL SECURITY OR INDIVIDUAL TAXPAYER IDENTIFICATION NUMBERS. Annually, the commissioner of revenue shall furnish a list to the county assessor containing the names and Social Security or individual taxpayer identification numbers of persons who have appl…

Minn. Stat. § 290B.01 PURPOSE.

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290B.01 PURPOSE. Minnesota's system of ad valorem property taxation does not adequately recognize the unique financial circumstances of homestead property owned and occupied by low-income senior citizens. It is therefore declared to be in the public interest of this state to stab…

Minn. Stat. § 290B.02 CITATION.

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290B.02 CITATION. This program shall be named the "senior citizens' property tax deferral program." History: 1997 c 231 art 14 s 5

Minn. Stat. § 290B.03 DEFERRAL OF PROPERTY TAXES.

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290B.03 DEFERRAL OF PROPERTY TAXES. § Subdivision 1.Program qualifications. The qualifications for the senior citizens' property tax deferral program are as follows: (1) the property must be owned and occupied as a homestead by a person 65 years of age or older. In the case of a …

Minn. Stat. § 290B.04 APPLICATION FOR DEFERRAL.

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290B.04 APPLICATION FOR DEFERRAL. § Subdivision 1.Initial application. (a) A taxpayer meeting the program qualifications under section 290B.03 may apply to the commissioner of revenue for the deferral of taxes. Applications are due on or before November 1 for deferral of any of t…

Minn. Stat. § 290B.05 MAXIMUM PROPERTY TAX AMOUNT AND DEFERRED PROPERTY TAX AMOUNT.

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290B.05 MAXIMUM PROPERTY TAX AMOUNT AND DEFERRED PROPERTY TAX AMOUNT. § Subdivision 1.Determination by commissioner. The commissioner shall determine each qualifying homeowner's "annual maximum property tax amount" following approval of the homeowner's initial application and fol…

Minn. Stat. § 290B.06 REFUNDS; OFFSET.

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290B.06 REFUNDS; OFFSET. For purposes of qualifying for the regular property tax refund or the special refund for homeowners under chapter 290A, the qualifying tax is the full amount of taxes, including the deferred portion of the tax. In any year in which a program participant c…

Minn. Stat. § 290B.07 LIEN; DEFERRED PORTION.

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290B.07 LIEN; DEFERRED PORTION. (a) Payment by the state to the county treasurer of property taxes, penalties, interest, or special assessments and interest deferred under this chapter is deemed a loan from the state to the program participant. The commissioner must compute the i…

Minn. Stat. § 290B.08 TERMINATION OF DEFERRAL; PAYMENT OF DEFERRED TAXES.

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290B.08 TERMINATION OF DEFERRAL; PAYMENT OF DEFERRED TAXES. § Subdivision 1.Termination. (a) The deferral of taxes granted under this chapter terminates when one of the following occurs: (1) the property is sold or transferred; (2) the death of all qualifying homeowners; (3) the …

Minn. Stat. § 290B.09 STATE REIMBURSEMENT.

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290B.09 STATE REIMBURSEMENT. § Subdivision 1.Determination; payment. The county auditor shall determine the total current year's deferred amount of property tax under this chapter in the county, and report those amounts to the commissioner under section 270C.85, subdivision 2, cl…

Minn. Stat. § 290B.10 SENIOR DEFERRAL PROGRAM; INFORMATION PROVIDED.

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290B.10 SENIOR DEFERRAL PROGRAM; INFORMATION PROVIDED. The commissioner of revenue shall provide information about the senior deferral program and eligibility criteria for the program in the instruction booklet prepared for taxpayers to use in applying for property tax refunds un…

Minn. Stat. § 290B.11 FORMS.

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290B.11 FORMS. The commissioner shall prescribe the content, format, and manner of all forms and other documents required to be filed under this chapter pursuant to section 270C.30. History: 1Sp2017 c 1 art 16 s 29

Minn. Stat. § 290C.01 PURPOSE.

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290C.01 PURPOSE. It is the policy of this state to promote sustainable forest resource management on the state's public and private lands. The state's private forests comprise approximately one-half of the state forest land resources. These forests play a critical role in protect…

Minn. Stat. § 290C.02 DEFINITIONS.

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290C.02 DEFINITIONS. § Subdivision 1.Application. When used in sections 290C.01 to 290C.13, the terms in this section have the meanings given them. § Subd. 2.Approved plan writers. "Approved plan writers" are natural resource professionals who are self-employed, employed by priva…

Minn. Stat. § 290C.03 ELIGIBILITY REQUIREMENTS.

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290C.03 ELIGIBILITY REQUIREMENTS. (a) Land may be enrolled in the sustainable forest incentive program under this chapter if all of the following conditions are met: (1) the land consists of at least 20 contiguous acres and at least 50 percent of the land must meet the definition…

Minn. Stat. § 290C.04 APPLICATIONS.

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290C.04 APPLICATIONS. (a) A landowner may apply to enroll forest land for the sustainable forest incentive program under this chapter. The claimant must complete, sign, and submit an application to the commissioner by October 31 in order for the land to become eligible beginning …

Minn. Stat. § 290C.05 ANNUAL CERTIFICATION AND MONITORING.

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290C.05 ANNUAL CERTIFICATION AND MONITORING. (a) On or before May 15 of each year, beginning with the year after the original claimant has received an approved application, the commissioner shall send each claimant enrolled under the sustainable forest incentive program a certifi…

Minn. Stat. § 290C.055 LENGTH OF COVENANT.

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290C.055 LENGTH OF COVENANT. (a) Claimants enrolling any land that is subject to a conservation easement funded under section 97A.056 or a comparable permanent easement conveyed to a governmental or nonprofit entity must enroll their land under a covenant with a minimum duration …

Minn. Stat. § 290C.06 CALCULATION OF AVERAGE ESTIMATED MARKET VALUE; MANAGED FOREST LAND.

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290C.06 CALCULATION OF AVERAGE ESTIMATED MARKET VALUE; MANAGED FOREST LAND. The commissioner shall annually calculate a statewide average estimated market value per acre for class 2c managed forest land under section 273.13, subdivision 23. History: 1Sp2001 c 5 art 8 s 10; 2009 c…

Minn. Stat. § 290C.07 CALCULATION OF INCENTIVE PAYMENT.

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290C.07 CALCULATION OF INCENTIVE PAYMENT. (a) An approved claimant under the sustainable forest incentive program is eligible to receive an annual payment for each acre of enrolled land, excluding any acre improved with a paved trail under easement, lease, or terminable license t…

Minn. Stat. § 290C.08 ANNUAL INCENTIVE PAYMENT; APPROPRIATION.

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290C.08 ANNUAL INCENTIVE PAYMENT; APPROPRIATION. § Subdivision 1.Annual payment. An incentive payment for each acre of enrolled land will be made annually to each claimant in the amount determined under section 290C.07. By September 15 of each year, the commissioner of natural re…

Minn. Stat. § 290C.09 REMOVAL FOR PROPERTY TAX DELINQUENCY.

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290C.09 REMOVAL FOR PROPERTY TAX DELINQUENCY. The commissioner shall immediately remove any land enrolled in the sustainable forest incentive program for which taxes are determined to be delinquent as provided in chapter 279 and shall notify the claimant of such action. Lands ter…

Minn. Stat. § 290C.10 WITHDRAWAL PROCEDURES.

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290C.10 WITHDRAWAL PROCEDURES. (a) The current owner of land enrolled under the sustainable forest incentive program for a minimum of one-half the number of years of the covenant's minimum duration may notify the commissioner of the intent to terminate enrollment. Within 90 days …

Minn. Stat. § 290C.101 TRANSFER OF OWNERSHIP.

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290C.101 TRANSFER OF OWNERSHIP. § Subdivision 1.Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) "New owner" means a prospective purchaser or grantee. (c) "Owner" means a grantor or seller. § Subd. 2.Notification to commissioner. (a)…

Minn. Stat. § 290C.11 PENALTIES FOR REMOVAL.

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290C.11 PENALTIES FOR REMOVAL. (a) If the commissioner determines that land enrolled in the sustainable forest incentive program is in violation of the conditions for enrollment as specified in section 290C.03, or upon notification by the commissioner of natural resources that la…

Minn. Stat. § 290C.12 DEATH OF CLAIMANT.

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290C.12 DEATH OF CLAIMANT. Within one year after the death of the claimant, the claimant's heir, devisee, or estate must either: (1) notify the commissioner of election to terminate enrollment in the sustainable forest incentive program; or (2) make an application under this chap…

Minn. Stat. § 290C.13 APPEALS.

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290C.13 APPEALS. § Subdivision 1.Claimant right to reconsideration. A claimant may obtain reconsideration by the commissioner of a determination removing enrolled land from the sustainable forest incentive program, a determination denying an application to enroll land in the prog…

Minn. Stat. § 291.005 DEFINITIONS.

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291.005 DEFINITIONS. § Subdivision 1.Scope. Unless the context otherwise clearly requires, the following terms used in this chapter shall have the following meanings: (1) "Commissioner" means the commissioner of revenue or any person to whom the commissioner has delegated functio…

Minn. Stat. § 291.01 TAX IMPOSED.

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291.01 TAX IMPOSED. A tax is hereby imposed upon the transfer of estates of decedents as prescribed by this chapter. History: (2292) 1905 c 288 s 1; 1911 c 372 s 1; 1935 c 334 s 1; Ex1937 c 50 s 3; 1939 c 338 s 1; 1939 c 431 art 6 s 6; 1941 c 470 s 1; 1943 c 504 s 1,2; 1949 c 735…

Minn. Stat. § 291.016 MINNESOTA TAXABLE ESTATE.

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291.016 MINNESOTA TAXABLE ESTATE. § Subdivision 1.General. For purposes of the tax under this chapter, the Minnesota taxable estate equals the federal taxable estate as provided under section 2051 of the Internal Revenue Code, without regard to whether the estate is subject to th…

Minn. Stat. § 291.03 RATES.

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291.03 RATES. § Subdivision 1.Tax amount. The tax imposed must be computed by applying to the Minnesota taxable estate the following schedule of rates and then the resulting amount multiplied by a fraction, not greater than one, the numerator of which is the value of the Minnesot…

Minn. Stat. § 291.031 CREDIT.

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291.031 CREDIT. (a) The estate of a nonresident decedent that is subject to tax under this chapter on the value of Minnesota situs property held in a pass-through entity is allowed a credit against the tax due under section 291.03 equal to the lesser of: (1) the amount of estate …

Minn. Stat. § 291.075 SPECIAL USE VALUATION OF QUALIFIED PROPERTY.

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291.075 SPECIAL USE VALUATION OF QUALIFIED PROPERTY. If, after the final determination of the tax imposed by this chapter, the property valued pursuant to section 2032A of the Internal Revenue Code is disposed of or fails to qualify and an additional tax is imposed pursuant to se…

Minn. Stat. § 291.12 COLLECTION OF TAX BY REPRESENTATIVE OR TRUSTEE.

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291.12 COLLECTION OF TAX BY REPRESENTATIVE OR TRUSTEE. § Subdivision 1.Requirement. Any representative or trustee who has in possession or under control, property, the transfer of which is subject to any tax imposed by this chapter and from which such tax may lawfully be paid by …

Minn. Stat. § 291.13 TAXES TO BE PAID TO COMMISSIONER OF REVENUE.

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291.13 TAXES TO BE PAID TO COMMISSIONER OF REVENUE. § Subdivision 1.Requirement. All taxes imposed by this chapter shall be paid to the commissioner. § Subd. 2. [Repealed, 1978 c 766 s 20] § Subd. 3.Deposit in general fund. All taxes paid under the provisions of this chapter shal…

Minn. Stat. § 291.16 POWER OF SALE.

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291.16 POWER OF SALE. Every executor, administrator, or trustee shall have full power to sell the property embraced in any inheritance, devise, bequest, or legacy to pay the tax imposed by this chapter, in the same manner as entitled by law to do for the payment of the debts of a…

Minn. Stat. § 291.21 LETTERS OF ADMINISTRATION.

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291.21 LETTERS OF ADMINISTRATION. § Subdivision 1.Rights of commissioner. The commissioner shall have the same rights to apply for letters of administration as are conferred upon creditors by law. § Subd. 2. [Repealed, 1979 c 303 art 3 s 41] History: (2304) 1905 c 288 s 13; 1911 …

Minn. Stat. § 291.215 VALUATION OF ESTATE.

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291.215 VALUATION OF ESTATE. § Subdivision 1.Determination. All property includable in the Minnesota gross estate of a decedent shall be valued in accordance with the provisions of sections 2031 or 2032 and, if applicable, 2032A, of the Internal Revenue Code and any elections mad…

Minn. Stat. § 291.27 UNPAID TAX; OMITTED PROPERTY.

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291.27 UNPAID TAX; OMITTED PROPERTY. Any tax due and unpaid under the provisions of this chapter may be enforced and collected from any transferee of property included in the Minnesota estate by action in the court of administration of the estate of the decedent or in a court of …

Minn. Stat. § 293.01 TAX ON INCOME RESERVED TO DONOR IN CONVEYANCE TO EDUCATIONAL INSTITUTION.

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293.01 TAX ON INCOME RESERVED TO DONOR IN CONVEYANCE TO EDUCATIONAL INSTITUTION. When real property shall be conveyed to any educational institution in the state which has or claims to possess the right or privilege of exemption from taxation under or by virtue of the provisions …

Minn. Stat. § 293.02 PERSON.

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293.02 PERSON. For all purposes of this chapter, the word "person" shall be construed to include individuals, copartnerships, associations, companies, and corporations. History: (2394-92) Ex1937 c 91 s 2

Minn. Stat. § 293.03 PLACE OF TAXATION; LIEN.

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293.03 PLACE OF TAXATION; LIEN. Such annuity or income shall have a taxable status in the assessment district wherein is located the real property conveyed under the terms and conditions set forth in section 293.01, and the tax herein provided shall be a specific lien upon all an…