Advisors Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choiceshello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution

Knowledge

Search Polipedia
Daily Briefings
Calculators
What is Policy Risk?
The Countdown

Company

PRIA for Advisors
About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choices

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Minnesota Statutes, Title Minnesota Statutes

™

Your Policy Risk Impact Agent

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. § 293.04 ANNUAL REPORT BY TAXPAYER.
0.5K chars
293.04 ANNUAL REPORT BY TAXPAYER. Every person to whom any such annuity or income payments are made or reserved shall, annually, on or before the first day of February, make and file with the commissioner of revenue a report, verified by the person making the same, setting forth …
Minn. Stat. § 293.05 REPORT BY EDUCATIONAL INSTITUTION.
0.9K chars
293.05 REPORT BY EDUCATIONAL INSTITUTION. It shall be the duty of every such educational institution making any such annuity or income payment on or before the first day of February, of each year, to make and file with the commissioner of revenue a report covering the preceding c…
Minn. Stat. § 293.06 CONSIDERATION AND DETERMINATION OF REPORT.
1.0K chars
293.06 CONSIDERATION AND DETERMINATION OF REPORT. Upon the receipt of the report provided for in section 293.05, the commissioner shall determine, from information possessed or obtained, whether the same is correct or otherwise. If found correct, the commissioner shall determine …
Minn. Stat. § 293.07 PENALTY FOR FAILURE TO MAKE REPORT; ASSESSMENT BY COMMISSIONER OF REVENUE.
0.8K chars
293.07 PENALTY FOR FAILURE TO MAKE REPORT; ASSESSMENT BY COMMISSIONER OF REVENUE. If any person subject to the tax provided by this chapter shall fail to make the report provided for in section 293.05, at the time and in the manner therein provided, there shall accrue upon the ta…

Showing 16,601–16,650 of 28,363

Page 333 of 568

← Previous Next →

Minn. Stat. § 293.08 DATE OF PAYMENT; PENALTY FOR NONPAYMENT.

0.3K chars

293.08 DATE OF PAYMENT; PENALTY FOR NONPAYMENT. Such tax shall be due and payable to the commissioner of management and budget, annually, on the first day of June; and, if not paid on or before that date, a penalty of ten percent shall immediately accrue thereon. History: (2394-9…

Minn. Stat. § 293.09 WITHHOLDING OF TAX BY EDUCATIONAL INSTITUTION; LIABILITY ON FAILURE TO WITHHOLD.

0.8K chars

293.09 WITHHOLDING OF TAX BY EDUCATIONAL INSTITUTION; LIABILITY ON FAILURE TO WITHHOLD. Every educational institution making such income or annuity payments which are subject to tax hereunder and upon which the tax has not been paid shall, at the time the payments are made, withh…

Minn. Stat. § 293.10 DRAFT ON DELINQUENT; EVIDENCE.

0.5K chars

293.10 DRAFT ON DELINQUENT; EVIDENCE. On or before the tenth day of June, in each year, the commissioner of revenue shall issue an order to any person delinquent in the payment of such tax for the amount of taxes and penalty due thereon and this order shall be prima facie evidenc…

Minn. Stat. § 293.11 NOTICE TO TAXPAYER; ACTION BY COMMISSIONER OF REVENUE; INTEREST; LIEN OF JUDGMENT; SALE.

1.2K chars

293.11 NOTICE TO TAXPAYER; ACTION BY COMMISSIONER OF REVENUE; INTEREST; LIEN OF JUDGMENT; SALE. The commissioner of management and budget, within ten days after the receipt of the draft mentioned in section 293.10, shall notify by mail the persons designated therein of the amount…

Minn. Stat. § 293.12 FALSE REPORT; PERJURY.

0.5K chars

293.12 FALSE REPORT; PERJURY. Any person who, for the purpose of evading the payment of the tax herein provided, or any part thereof, makes any false return or report, shall, in addition to the tax provided by this chapter, pay a penalty of 50 percent of the amount of the tax; an…

Minn. Stat. § 293.13 EXAMINATION OF BOOKS AND PAPERS; REFUSAL AS MISDEMEANOR.

0.6K chars

293.13 EXAMINATION OF BOOKS AND PAPERS; REFUSAL AS MISDEMEANOR. All books, contracts, deeds, instruments, correspondence, and memoranda relating to, or used in connection with, the conveyance of any real property, as set forth in section 293.01, shall, upon request of the commiss…

Minn. Stat. § 293.14 REFUND OF TAX ERRONEOUSLY COLLECTED; DISPOSITION OF PROCEEDS.

0.7K chars

293.14 REFUND OF TAX ERRONEOUSLY COLLECTED; DISPOSITION OF PROCEEDS. Out of the proceeds of the taxes imposed hereby, including penalties and interest, the commissioner of revenue shall refund any tax erroneously paid or collected, and shall reimburse the general fund or any othe…

Minn. Stat. § 293.15 FORMS.

0.2K chars

293.15 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 30

Minn. Stat. § 295.50 DEFINITIONS.

15.2K chars

295.50 DEFINITIONS. § Subdivision 1.Definitions. For purposes of sections 295.50 to 295.59, the following terms have the meanings given. § Subd. 1a.Blood components. "Blood components" means the parts of the blood that are separated from blood by physical or mechanical means and …

Minn. Stat. § 295.51 MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX GROSS REVENUE.

5.6K chars

295.51 MINIMUM CONTACTS REQUIRED FOR JURISDICTION TO TAX GROSS REVENUE. § Subdivision 1.Business transactions in Minnesota. A hospital, surgical center, or health care provider is subject to tax under sections 295.50 to 295.59 if it is "transacting business in Minnesota." A hospi…

Minn. Stat. § 295.52 TAXES IMPOSED.

4.1K chars

295.52 TAXES IMPOSED. § Subdivision 1.Hospital tax. A tax is imposed on each hospital equal to 1.8 percent of its gross revenues. § Subd. 1a.Surgical center tax. A tax is imposed on each surgical center equal to 1.8 percent of its gross revenues. § Subd. 1b. [Repealed, 1997 c 225…

Minn. Stat. § 295.53 EXCLUSIONS AND EXEMPTIONS; SPECIAL RULES.

10.3K chars

295.53 EXCLUSIONS AND EXEMPTIONS; SPECIAL RULES. § Subdivision 1.Exclusions and exemptions. (a) The following payments are excluded from the gross revenues subject to the hospital, surgical center, or health care provider taxes under sections 295.50 to 295.59: (1) payments receiv…

Minn. Stat. § 295.54 CREDIT FOR TAXES PAID.

3.3K chars

295.54 CREDIT FOR TAXES PAID. § Subdivision 1.Taxes paid to another state. A hospital, surgical center, or health care provider that has paid taxes to another jurisdiction measured by gross revenues and is subject to tax under sections 295.52 to 295.59 on the same gross revenues …

Minn. Stat. § 295.55 PAYMENT OF TAX.

3.0K chars

295.55 PAYMENT OF TAX. § Subdivision 1.Scope. The provisions of this section apply to the taxes imposed under sections 295.50 to 295.58. § Subd. 2.Estimated tax; hospitals; surgical centers. (a) Each hospital or surgical center must make estimated payments of the taxes for the ca…

Minn. Stat. § 295.56 TRANSFER OF ACCOUNTS RECEIVABLE.

0.6K chars

295.56 TRANSFER OF ACCOUNTS RECEIVABLE. When a hospital, surgical center, health care provider, or wholesale drug distributor transfers, assigns, or sells accounts receivable to another person who is subject to tax under this chapter, liability for the tax on the accounts receiva…

Minn. Stat. § 295.57 COLLECTION AND ENFORCEMENT; REFUNDS; APPLICATION OF OTHER CHAPTERS; ACCESS TO RECORDS; INTEREST ON OVERPAYMENTS.

2.3K chars

295.57 COLLECTION AND ENFORCEMENT; REFUNDS; APPLICATION OF OTHER CHAPTERS; ACCESS TO RECORDS; INTEREST ON OVERPAYMENTS. § Subdivision 1.Application of other chapters. Unless specifically provided otherwise by sections 295.50 to 295.59, the interest, criminal penalties, and refund…

Minn. Stat. § 295.58 DEPOSIT OF REVENUES AND PAYMENT OF REFUNDS.

0.7K chars

295.58 DEPOSIT OF REVENUES AND PAYMENT OF REFUNDS. The commissioner shall deposit all revenues, including penalties and interest, derived from the taxes imposed by sections 295.50 to 295.57 and from the insurance premiums tax imposed by section 297I.05, subdivision 5, on health m…

Minn. Stat. § 295.581 PROHIBITION ON NON-MINNESOTACARE TRANSFERS FROM FUND.

0.7K chars

295.581 PROHIBITION ON NON-MINNESOTACARE TRANSFERS FROM FUND. Notwithstanding any law to the contrary, and notwithstanding section 645.33, money in the health care access fund shall be appropriated only for purposes that are consistent with past and current MinnesotaCare appropri…

Minn. Stat. § 295.582 AUTHORITY.

4.8K chars

295.582 AUTHORITY. § Subdivision 1.Tax expense transfer. (a) The tax expense generated by section 295.52 may be transferred as follows: (1) a hospital, surgical center, or health care provider subject to the tax under section 295.52 may transfer the tax expense to all third-party…

Minn. Stat. § 295.59 SEVERABILITY.

0.6K chars

295.59 SEVERABILITY. If any section, subdivision, clause, or phrase of sections 295.50 to 295.582 is for any reason held to be unconstitutional or in violation of federal law, the decision shall not affect the validity of the remaining portions of sections 295.50 to 295.582. The …

Minn. Stat. § 295.75 LIQUOR GROSS RECEIPTS TAX.

4.7K chars

295.75 LIQUOR GROSS RECEIPTS TAX. § Subdivision 1.Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) "Commissioner" means the commissioner of revenue. (c) "Gross receipts" means the total amount received, in money or by barter or excha…

Minn. Stat. § 295.81 CANNABIS GROSS RECEIPTS TAX.

10.3K chars

295.81 CANNABIS GROSS RECEIPTS TAX. § Subdivision 1.Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) "Bundled transaction" means the retail sale of two or more products when the products are otherwise distinct and identifiable and th…

Minn. Stat. § 295.82 CANNABIS LOCAL TAX PROHIBITED.

0.3K chars

295.82 CANNABIS LOCAL TAX PROHIBITED. A political subdivision of this state is prohibited from imposing a tax solely on the sale of taxable cannabis products as defined under section 295.81, subdivision 1, paragraph (r). History: 2023 c 63 art 2 s 10

Minn. Stat. § 296A.01 DEFINITIONS.

23.1K chars

296A.01 DEFINITIONS. § Subdivision 1.Terms. Unless the language or context clearly indicates that a different meaning is intended, the terms used in this chapter and sections 239.75 to 239.80 have the meanings given them in this section. The petroleum product definitions and spec…

Minn. Stat. § 296A.02 ADMINISTRATION.

1.6K chars

296A.02 ADMINISTRATION. § Subdivision 1.Enforcement responsibility. The commissioner of revenue shall enforce and administer the provisions of this chapter with the assistance of the commissioners of public safety, commerce, and transportation. § Subd. 2.Powers of commissioner. T…

Minn. Stat. § 296A.03 DISTRIBUTOR'S LICENSE.

3.2K chars

296A.03 DISTRIBUTOR'S LICENSE. § Subdivision 1.General rule. No person shall produce, manufacture, or refine petroleum products in this state, or receive, distribute, sell, or use in this state petroleum products which have not been received in this state by a licensed distributo…

Minn. Stat. § 296A.04 SPECIAL FUEL DEALER'S LICENSE; REQUIREMENTS.

2.2K chars

296A.04 SPECIAL FUEL DEALER'S LICENSE; REQUIREMENTS. § Subdivision 1.Application and fee. No person, except a licensed distributor, shall engage in the business of selling or delivering special fuel, upon which no tax has been imposed, as a special fuel dealer without having appl…

Minn. Stat. § 296A.05 BULK PURCHASER'S LICENSE; REQUIREMENTS.

1.1K chars

296A.05 BULK PURCHASER'S LICENSE; REQUIREMENTS. § Subdivision 1.Application and fee. No person shall receive special fuel, upon which no tax has been imposed, as a bulk purchaser without having applied for and secured from the commissioner a bulk purchaser's license. The applicat…

Minn. Stat. § 296A.051 PUBLIC CHARGING STATION OPERATOR'S LICENSE; REQUIREMENTS.

1.4K chars

296A.051 PUBLIC CHARGING STATION OPERATOR'S LICENSE; REQUIREMENTS. § Subdivision 1.General. On or after July 1, 2027, a person may not act as a public charging station operator without having been licensed by the commissioner as a public charging station operator. § Subd. 2.Quali…

Minn. Stat. § 296A.06 REVOCATION OF LICENSE, PERMIT, OR CERTIFICATE; SUSPENSION OF LICENSE.

2.7K chars

296A.06 REVOCATION OF LICENSE, PERMIT, OR CERTIFICATE; SUSPENSION OF LICENSE. § Subdivision 1.Revocation of license, permit, or certificate. If any person fails to comply with this chapter or the rules adopted under this chapter, without reasonable cause, the commissioner may giv…

Minn. Stat. § 296A.061 CANCELLATION OR NONRENEWAL OF LICENSES.

0.5K chars

296A.061 CANCELLATION OR NONRENEWAL OF LICENSES. The commissioner may cancel a license or not renew a license if one of the following conditions occurs: (1) the license holder has not filed a petroleum or other tax return or report for at least one year; (2) the license holder ha…

Minn. Stat. § 296A.07 GASOLINE TAX.

3.7K chars

296A.07 GASOLINE TAX. § Subdivision 1.Tax imposed. There is imposed an excise tax on gasoline, gasoline blended with ethanol, and agricultural alcohol gasoline used in producing and generating power for propelling motor vehicles used on the public highways of this state. The tax …

Minn. Stat. § 296A.075 ELECTRICITY AS VEHICLE FUEL TAX.

2.5K chars

296A.075 ELECTRICITY AS VEHICLE FUEL TAX. § Subdivision 1.Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) "Electric utility" has the meaning given in section 216B.38, subdivision 5. (c) "Legacy charger" means a public charging stati…

Minn. Stat. § 296A.08 SPECIAL FUEL TAX.

5.1K chars

296A.08 SPECIAL FUEL TAX. § Subdivision 1.Tax imposed. (a) There is imposed an excise tax on all special fuel at the rates specified in subdivision 2. For purposes of this section, "owner or operator" means the operation of licensed motor vehicles, whether loaded or empty, whethe…

Minn. Stat. § 296A.083 DEBT SERVICE SURCHARGE.

1.8K chars

296A.083 DEBT SERVICE SURCHARGE. § Subdivision 1.Definitions. For purposes of this section, the following terms have the meanings given them: (1) "debt service" means the amount of principal and interest in each fiscal year attributable to the trunk highway bonds authorized in La…

Minn. Stat. § 296A.09 AVIATION TAX.

1.5K chars

296A.09 AVIATION TAX. § Subdivision 1.Gasoline tax imposed. Subject to any refunds or credits there is imposed an excise tax, at the rate of five cents per gallon on all aviation gasoline received, sold, stored, or withdrawn from storage in this state. Aviation gasoline is define…

Minn. Stat. § 296A.10 LIABILITY FOR UNPAID TAX.

1.6K chars

296A.10 LIABILITY FOR UNPAID TAX. § Subdivision 1.Unreported fuel. It is the duty of every distributor, dealer, and person who sells or uses gasoline manufactured, produced, received, or stored by the distributor, dealer, or person, and of every person using gasoline in motor veh…

Minn. Stat. § 296A.11 SELLER MAY COLLECT TAX.

0.8K chars

296A.11 SELLER MAY COLLECT TAX. A person who directly or indirectly pays a gasoline or special fuel tax as provided in this chapter and who does not in fact use the gasoline or special fuel in motor vehicles in this state or receive, store, or withdraw it from storage to be used …

Minn. Stat. § 296A.12 GASOLINE AND SPECIAL FUEL TAX IN LIEU OF OTHER TAXES.

0.6K chars

296A.12 GASOLINE AND SPECIAL FUEL TAX IN LIEU OF OTHER TAXES. Gasoline and special fuel excise taxes shall be in lieu of all other taxes imposed upon the business of selling or dealing in gasoline or special fuel, whether imposed by the state or by any of its political subdivisio…

Minn. Stat. § 296A.13 PERSONAL LIABILITY FOR TAX.

0.2K chars

296A.13 PERSONAL LIABILITY FOR TAX. Liability for payment of taxes under this chapter includes a responsible person or entity described in the personal liability provisions of section 270C.56. History: 1998 c 299 s 13; 2005 c 151 art 2 s 17

Minn. Stat. § 296A.14 TAX AS PERSONAL DEBT OF FIDUCIARY.

0.6K chars

296A.14 TAX AS PERSONAL DEBT OF FIDUCIARY. The tax imposed by this chapter, and interest and penalties, is a personal debt of the taxpayer from the time the liability arises, regardless of when the time for discharging the liability by payment occurs. The debt is, in the case of …

Minn. Stat. § 296A.15 PAYMENT OF TAX.

9.4K chars

296A.15 PAYMENT OF TAX. § Subdivision 1.Monthly gasoline report; shrinkage allowance. (a) Except as provided in paragraph (e), on or before the 23rd day of each month, every person who is required to pay a gasoline tax shall file with the commissioner a report, in the form and ma…

Minn. Stat. § 296A.16 REFUND OR CREDIT.

7.6K chars

296A.16 REFUND OR CREDIT. § Subdivision 1.Credit or refund of gasoline or special fuel tax paid. The commissioner shall allow the distributor credit or refund of the tax paid on gasoline and special fuel: (1) exported or sold for export from the state, other than in the supply ta…

Minn. Stat. § 296A.17 AVIATION REFUND.

4.5K chars

296A.17 AVIATION REFUND. § Subdivision 1.Aviation refund requirements. Any person claiming to be entitled to any refund or credit provided for in subdivision 3 shall receive the refund or credit upon filing with the commissioner a claim in such form and manner prescribed by the c…

Minn. Stat. § 296A.18 APPORTIONMENT OF TAX; DEPOSIT OF PROCEEDS.

5.4K chars

296A.18 APPORTIONMENT OF TAX; DEPOSIT OF PROCEEDS. § Subdivision 1.Intent; gasoline use. All gasoline received in this state and all gasoline produced in or brought into this state except aviation gasoline and marine gasoline shall be determined to be intended for use in motor ve…

Minn. Stat. § 296A.19 REQUIRED RECORDS.

1.7K chars

296A.19 REQUIRED RECORDS. § Subdivision 1.Retention. (a) All distributors, dealers, special fuel dealers, bulk purchasers, dealers of aviation gasoline, and all users of special fuel must keep a true and accurate record of all purchases, transfers, sales, and use of petroleum pro…