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U.S. State Codes
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Minnesota
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Chapters 289A - 295 — Vario...
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Chapter 289A — Administration And Compliance
Chapter 289A — Administration And Compliance
Section 289A.01 — Application Of Chapter.
Section 289A.02 — Definitions.
Section 289A.08 — Filing Requirements For Individual Income, Fiduciary Income, Corporate Franchise, Mining Company, And Entertainment Taxes.
Section 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.
Section 289A.10 — Filing Requirements For Estate Tax Returns.
Section 289A.11 — Filing Requirements For Sales And Use Tax Returns.
Section 289A.12 — Filing Requirements For Information Returns And Reports.
Section 289A.121 — Tax Shelters; Special Rules.
Section 289A.14 — Use Of Automated Sales Suppression Devices; Definitions.
Section 289A.18 — Due Dates For Filing Of Returns.
Section 289A.19 — Extensions For Filing Returns.
Section 289A.20 — Due Dates For Making Payments Of Tax.
Section 289A.25 — Payment Of Estimated Tax By Individuals, Trusts, S Corporations, Or Partnerships.
Section 289A.26 — Payment Of Estimated Tax By Corporations.
Section 289A.30 — Extensions For Paying Tax.
Section 289A.31 — Liability For Payment Of Tax.
Section 289A.35 — Assessments On Returns.
Section 289A.37 — Assessments; Erroneous Refunds; Joint Income Tax Returns.
Section 289A.38 — Limitations On Time For Assessment Of Tax.
Section 289A.39 — Limitations; Armed Services.
Section 289A.40 — Limitations On Claims For Refund.
Section 289A.41 — Bankruptcy; Suspension Of Time.
Section 289A.42 — Consent To Extend Statute.
Section 289A.50 — Claims For Refunds.
Section 289A.55 — Interest Payable To Commissioner.
Section 289A.56 — Interest On Overpayments.
Section 289A.60 — Civil Penalties.
Section 289A.63 — Criminal Penalties.