FrankGoortani/open-us-law huggingface dataset:
Minn. Stat. § 295.55 — MN Code / Part 289A_295 / Chapter 295 / Section 295.55
§ 295.55 PAYMENT OF TAX.
Status: in_force

§ 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 calendar year in monthly installments to the commissioner within 15 days after the end of the month. (b) Estimated tax payments are not required of hospitals or surgical centers if: (1) the tax for the current calendar year is $500 or less; or (2) the tax for the previous calendar year is $500 or less. (c) Underpayment of estimated installments bear interest at the rate specified in section 270C.40 , from the due date of the payment until paid or until the due date of the annual return whichever comes first. An underpayment of an estimated installment is the difference between the amount paid and the lesser of (1) 90 percent of one-twelfth of the tax for the calendar year or (2) one-twelfth of the total tax for the previous calendar year.

§ Subd. 3. Estimated tax; other taxpayers. (a) Each taxpayer, other than a hospital or surgical center, must make estimated payments of the taxes for the calendar year in quarterly installments to the commissioner by April 15, July 15, October 15, and January 15 of the following calendar year. (b) Estimated tax payments are not required if: (1) the tax for the current calendar year is $500 or less; or (2) the tax for the previous calendar year is $500 or less. (c) Underpayment of estimated installments bear interest at the rate specified in section 270C.40 , from the due date of the payment until paid or until the due date of the annual return whichever comes first. An underpayment of an estimated installment is the difference between the amount paid and the lesser of (1) 90 percent of one-quarter of the tax for the calendar year or (2) one-quarter of the total tax for the previous calendar year.

§ Subd. 4. Electronic payments. A taxpayer with an aggregate tax liability of $10,000 or more in a fiscal year ending June 30 must remit all liabilities by electronic means in all subsequent calendar years.

§ Subd. 5. Annual return. The taxpayer must file an annual return reconciling the estimated payments by March 15 of the following calendar year.

§ Subd. 6. Form of returns. The commissioner shall prescribe the content, format, and manner of the estimated payment forms and annual return pursuant to section 270C.30 .

§ Subd. 7. Extensions for filing returns. If good cause exists, the commissioner may extend the time for filing MinnesotaCare tax returns for not more than 60 days.
Minn. Stat. § 645.27 — MN Code / Part 645_648 / Chapter 645 / Section 645.27
§ 645.27 STATE BOUND BY STATUTE; WHEN.
Status: in_force

The state is not bound by the passage of a law unless named therein, or unless the words of the act are so plain, clear, and unmistakable as to leave no doubt as to the intention of the legislature.
Minn. Stat. § 197.448 — MN Code / Part 196_198 / Chapter 197 / Section 197.448
§ 197.448 VETERAN OF THE SECRET WAR IN LAOS.
Status: in_force

§ Subdivision 1. Definition. As used in this section, the term "veteran of the Secret War in Laos" means a person who resides in Minnesota and who: (1) was naturalized as provided in section 2(1) of the federal Hmong Veterans' Naturalization Act of 2000, Public Law 106-207; or (2) is a person who the commissioner of veterans affairs determines served honorably with a special guerrilla unit or with irregular forces that operated from a base in Laos in support of the armed forces of the United States at any time during the period beginning February 28, 1961, and ending May 14, 1975, and is a citizen of the United States or an alien lawfully admitted for permanent residence in the United States.

§ Subd. 2. Eligibility for benefits and privileges. (a) A veteran of the Secret War in Laos, as defined in subdivision 1, clause (1), is entitled to the benefits and privileges listed in paragraph (d) on July 2, 2025. (b) A veteran of the Secret War in Laos, as defined in subdivision 1, clause (2), is entitled to the benefits and privileges listed in paragraph (d) after the commissioner of veterans affairs verifies the person's veteran status. The commissioner must not begin accepting applications for verification under this paragraph until the legislature enacts criteria and a protocol to determine: (1) which Minnesotans served in special guerilla units or with irregular forces in Laos; and (2) which of the Minnesotans who served in special guerilla units or with irregular forces in Laos are deserving of Minnesota veterans benefits. (c) If the commissioner verifies a person's status as a veteran of the Secret War in Laos, the commissioner must provide the person with a certificate of eligibility for the benefits and privileges listed in paragraph (d) on a form developed by the commissioner for this purpose. The commissioner must develop the form required under this paragraph no later than September 15, 2025. (d) The following statutory benefits and privileges available to a veteran, as defined in section 197.447 , are also available to a veteran of the Secret War in Laos: section 171.07, subdivision 15 (veteran designation on drivers' licenses and state identification cards); section 197.23 (purchase of grave markers); section 197.231 (honor guards); section 197.236 (state veterans cemeteries); section 197.455 (veterans preference); section 197.4551 (permissive preference for veterans in private employment); section 197.63 (vital records, certified copies); section 197.65 (renewal of professional licenses, motor vehicle registration, and drivers' licenses); and section 197.987 (honor and remember flag).
Minn. Stat. § 80E.05 — MN Code / Part 80B_81A / Chapter 80E / Section 80E.05
§ 80E.05 INDEMNIFICATION REQUIRED.
Status: in_force

Notwithstanding the terms of any franchise agreement to the contrary, it shall be a violation of sections 80E.01 to 80E.17 for any new motor vehicle manufacturer to fail to indemnify and hold harmless its franchised dealers against any judgment for damages, including, but not limited to, those based on strict liability, negligence, misrepresentation, warranty (express or implied), or revocation of acceptance as is defined in section 336.2-608 , where the complaint, claim, or lawsuit relates to the alleged defective or negligent manufacture, assembly, or design of new motor vehicles, parts or accessories or other functions by the manufacturer, beyond the control of the dealer. Indemnification under this section must include court costs, reasonable attorney fees, and expert witness fees incurred by the motor vehicle dealer.
Minn. Stat. § 169.4582 — MN Code / Part 160_174A / Chapter 169 / Section 169.4582
§ 169.4582 REPORTABLE OFFENSE ON SCHOOL BUS.
Status: in_force

§ Subdivision 1. Reportable offense; definition. "Reportable offense" means misbehavior causing an immediate and substantial danger to self or surrounding persons or property under section 121A.45 .

§ Subd. 2. Duty to report; school official. Consistent with the school bus safety policy under section 123B.91, subdivision 1 , the school principal, the school transportation safety director, or other designated school official shall immediately report to the local law enforcement agency having jurisdiction where the misbehavior occurred and to the school superintendent if the reporting school official knows or has reason to believe that a student has committed a reportable offense on a school bus or in a bus loading or unloading area. The reporting school official shall issue a report to the commissioner of public safety concerning the incident upon request of the commissioner.
Minn. Stat. § 471.631 — MN Code / Part 471_472B / Chapter 471 / Section 471.631
§ 471.631 REWARDS FOR INFORMATION ABOUT FELONS.
Status: in_force

A home rule charter or statutory city may offer and pay a reward or fund the payment of a reward offered by a nonprofit organization in an amount it deems appropriate for information leading to the apprehension and charging or conviction of a person alleged to have committed a felony within the city's limits.
Minn. Stat. § 336.2A-311 — MN Code / Part 324_342 / Chapter 336 / Section 336.2A-311
§ 336.2A-311 PRIORITY SUBJECT TO SUBORDINATION.
Status: in_force

Nothing in this article prevents subordination by agreement by any person entitled to priority.
Minn. Stat. § 65B.59 — MN Code / Part 59A_79A / Chapter 65B / Section 65B.59
§ 65B.59 RACES.
Status: in_force

A person who is injured in the course of an official racing contest, other than a rally held in whole or in part on public roads, or in practice or preparation therefor is disqualified from basic or optional economic loss benefits. Survivors are not entitled to basic or optional economic loss benefits for loss arising from the death.
Minn. Stat. § 298.34 — MN Code / Part 296_299 / Chapter 298 / Section 298.34
§ 298.34 SEMITACONITE, TAXATION, DEFINITIONS.
Status: repealed

§ Subdivision 1. [Repealed, 1998 c 389 art 10 s 23 ]

§ Subd. 2. Semitaconite deposit. For the purposes of sections 298.34 to 298.39 , a "semitaconite deposit" is a deposit of altered iron formation, altered taconite, composites of iron-bearing and other minerals that exist either in mass as altered iron formation, or as intermingled masses of altered iron formation and other iron-bearing materials, from which, and in accordance with good mining practice, the concentrates or equivalent must be produced in an operation involving the beneficiation of the semitaconite. Such deposits include stockpiles of semitaconite. They also include rejects or tailings that in themselves are of semitaconite type as defined in section 298.001, subdivision 6 , produced from mining or beneficiation operations. Not included is any separable portion of merchantable iron-bearing material if this separable portion is of such size and so situated that in accordance with good practice it can be mined and shipped. Also not included is any separable portion of iron-bearing material that can be made merchantable by simple methods of beneficiation as defined in section 298.001, subdivision 6 , if this separable portion is of such size and so situated that in accordance with good practice it can be mined, beneficiated, and shipped in a separate commercial operation.

§ Subd. 3. Semitaconite facility. For the purposes of sections 298.34 to 298.39 , a semitaconite facility is: (a) a beneficiating plant or a section or part thereof used solely in the process of beneficiating semitaconite, including buildings, machinery, tools, equipment and supplies used in connection therewith; (b) machinery, tools, equipment and supplies used solely in the mining of semitaconite or semitaconite deposit; (c) in the case of a part or section of a mining or beneficiating facility or buildings, machinery, tools, equipment or supplies used to a substantial extent, but not solely, in the mining or beneficiating of semitaconite or a semitaconite deposit, such proportionate part of the valuation of the part of the facility or the buildings, machinery, tools, equipment or supplies that the use for mining or beneficiation of semitaconite or semitaconite deposit bears to the whole use thereof shall be considered a semitaconite mining or beneficiation facility, and the remaining proportionate part shall remain subject to taxation in the same manner as other property, such proportion to be determined, and redetermined from time to time, by the commissioner of revenue upon application of the assessing officer or the owner of such facility.

§ Subd. 4. [Repealed, 1998 c 389 art 10 s 23 ]
Minn. Stat. § 176.195 — MN Code / Part 175_187 / Chapter 176 / Section 176.195
§ 176.195 REVOCATION OF INSURER'S LICENSE.
Status: repealed

§ Subdivision 1. Grounds. Where an insurer, or an agent of an insurer, has been guilty of fraud, misrepresentation, or culpable, persistent, and unreasonable delay in making payments or settlements under this chapter, the commissioner of commerce shall revoke the license of the insurer to write workers' compensation insurance.

§ Subd. 1a. Additional grounds. Where an insurer or agent of an insurer has failed to comply with provisions of this chapter, other than the provisions in subdivision 1, the commissioner of commerce may revoke the license of the insurer to write workers' compensation insurance.

§ Subd. 2. Commencement of proceedings. The commissioner of commerce may act under subdivision 1 or subdivision 1a upon the commissioner's own motion, the recommendation of the commissioner of labor and industry, the chief administrative law judge, or the Workers' Compensation Court of Appeals, or the complaint of any interested person.

§ Subd. 3. Complaint, answer; hearing. A complaint against an insurer shall include a notice and order for hearing, shall be in writing and shall specify clearly the grounds upon which the license is sought to be suspended or revoked. The insurer shall file a written answer to the complaint within 20 days of service of the complaint. The hearing shall be conducted under chapter 14.

§ Subd. 4. [Repealed, 1987 c 332 s 117 ]

§ Subd. 5. [Repealed, 1987 c 332 s 117 ]

§ Subd. 6. [Repealed, 1987 c 332 s 117 ]

§ Subd. 7. Report to commissioner of commerce. The commissioner may send reports to the commissioner of commerce regarding compliance with this chapter by insurers writing workers' compensation insurance. A report may include a recommendation for revocation of an insurer's license under this section and may also recommend the imposition of other penalties which may be imposed upon insurers by the commissioner of commerce.
Minn. Stat. § 371.08 — MN Code / Part 370_403 / Chapter 371 / Section 371.08
§ 371.08 GOVERNOR TO APPOINT FIRST COUNTY BOARD.
Status: in_force

The governor shall appoint five qualified electors residing within the consolidated county to constitute the first board of county commissioners for the new county, within 60 days after issuing the proclamation, who shall qualify as provided by law. The officers of each affected county shall continue in office until the consolidation proceedings become effective, with all the powers and duties of their respective offices, except as provided in this chapter.
Minn. Stat. § 253D.17 — MN Code / Part 245_267 / Chapter 253D / Section 253D.17
§ 253D.17 RIGHTS OF COMMITTED PERSONS; GENERALLY.
Status: in_force

Persons committed under this chapter have the rights described in section 253B.03 , except as limited under section 253D.19 .
Minn. Stat. § 145D.35 — MN Code / Part 144_159 / Chapter 145D / Section 145D.35
§ 145D.35 DATA PRACTICES.
Status: in_force

Data provided by a nonprofit health coverage entity to the commissioner or the attorney general under sections 145D.30 to 145D.32 are, for data on individuals, confidential data on individuals as defined under section 13.02, subdivision 3 , and, for data not on individuals, protected nonpublic data as defined under section 13.02, subdivision 13 . The provided data are not subject to subpoena and shall not be subject to discovery or admissible in evidence in any private civil action. The attorney general or the commissioner may provide access to any data classified as confidential or protected nonpublic under this section to any law enforcement agency if the attorney general or commissioner determines that the access aids the law enforcement process. This section shall not be construed to limit the attorney general's authority to use the data in furtherance of any legal action brought according to section 145D.34 .
Minn. Stat. § 366.22 — MN Code / Part 365_368 / Chapter 366 / Section 366.22
§ 366.22 POSTING AND READING REPORT; FEE.
Status: in_force

The clerk shall post a copy of the report at the place of the annual meeting at least half an hour before the time for the annual meeting to convene. The report shall also be publicly read by the clerk to the meeting. The whole report or any part of it may be referred by the meeting to a committee, which shall examine and report to the meeting on it. For making the report the clerk shall receive one-half of the fees allowed by law for making the original report.
Minn. Stat. § 15.435 — MN Code / Part 14_15A / Chapter 15 / Section 15.435
§ 15.435 AIRLINE TRAVEL CREDIT.
Status: in_force

(a) Whenever public funds are used to pay for airline travel by an elected official or public employee, any credits or other benefits issued by any airline must accrue to the benefit of the public body providing the funding. In the event the issuing airline will not honor a transfer or assignment of any credit or benefit, the individual passenger shall report receipt of the credit or benefit to the public body issuing the initial payment within 90 days of receipt.

(b) By July 1, 1993, the appropriate authorities in the executive, legislative, and judicial branches of the state and the governing body of each political subdivision shall develop and implement policies covering accrual of credits or other benefits issued by an airline whenever public funds are used to pay for airline travel by a public employee or an elected or appointed official. The policies must apply to all airline travel, regardless of where or how tickets are purchased. The policies must include procedures for reporting receipt of credits or other benefits.
Minn. Stat. § 62A.4522 — MN Code / Part 59A_79A / Chapter 62A / Section 62A.4522
§ 62A.4522 AGENTS.
Status: in_force

No individual may apply, procure, negotiate, or place for others any policy or contract of a prepaid limited health service organization unless that individual holds a license or is otherwise authorized to sell accident and health insurance policies, nonprofit health service plan contracts, or health maintenance organization contracts.
Minn. Stat. § 336A.10 — MN Code / Part 324_342 / Chapter 336A / Section 336A.10
§ 336A.10 IMMUNITY.
Status: in_force

(a) Except as provided in sections 609.87 to 609.891 , the state, the secretary of state, counties, county recorders, and their employees and agents are immune from liability as a result of errors or omissions in information supplied under this chapter.

(b) The secretary of state, county recorders, and their employees and agents are not liable for any loss or damages arising from errors in or omissions from information entered into the computerized filing system as a result of the electronic transmission of effective financing statements and lien notices.
Minn. Stat. § 103B.305 — MN Code / Part 103A_114B / Chapter 103B / Section 103B.305
§ 103B.305 DEFINITIONS.
Status: in_force

§ Subdivision 1. Applicability. The definitions in this section apply to sections 103B.301 to 103B.355 .

§ Subd. 2. Board. "Board" means the Board of Water and Soil Resources.

§ Subd. 3. Comprehensive local water management plan. "Comprehensive local water management plan," "comprehensive water plan," "local water plan," and "local water management plan" mean the plan adopted by a county under sections 103B.311 and 103B.315 .

§ Subd. 4. Groundwater systems. "Groundwater systems" means the 14 principal aquifers of the state as defined by the United States Geological Survey in the Water-Resources Investigations 81-51, entitled "Designation of Principal Water-Supply Aquifers in Minnesota" (August 1981), and its revisions.

§ Subd. 5. Local units of government. "Local units of government" means municipalities, towns, counties, soil and water conservation districts, watershed districts, organizations formed for the joint exercise of powers under section 471.59 , and other special purpose districts or authorities exercising authority in water and related land resources management at the local level.

§ Subd. 6. Municipality. "Municipality" means a statutory or home rule charter city.

§ Subd. 7. Official controls. "Official controls" means ordinances and regulations that control the physical development of the whole or part of a local government unit or that implement the general objectives of the local government unit.

§ Subd. 7a. Plan authority. "Plan authority" means those local government units coordinating planning under sections 103B.301 to 103B.335 .

§ Subd. 7b. Priority concerns. "Priority concerns" means issues, resources, subwatersheds, or demographic areas that are identified as a priority by the plan authority.

§ Subd. 7c. Priority concerns scoping document. "Priority concerns scoping document" means the list of the chosen priority concerns and a detailed account of how those concerns were identified and chosen.

§ Subd. 8. Related land resources. "Related land resources" means land affected by present or projected management practices that have significant effects on the quantity and quality, or use of groundwater or surface water.

§ Subd. 8a. State review agencies. "State review agencies" means the Board of Water and Soil Resources, the Department of Agriculture, the Department of Health, the Department of Natural Resources, the Pollution Control Agency, and other agencies granted state review status by a resolution of the board.

§ Subd. 9. Watershed management organization. "Watershed management organization" has the meaning given in section 103B.205, subdivision 13 .

§ Subd. 10. Watershed units. "Watershed units" means each of the 81 major watershed units identified in the state watershed boundaries map prepared pursuant to the requirements of Laws 1977, chapter 455, section 33, subdivision 7, paragraph (a), and the accompanying database, and the revisions of that database.
Minn. Stat. § 525.13 — MN Code / Part 524_532 / Chapter 525 / Section 525.13
§ 525.13 ESTATE.
Status: in_force

As used in sections 525.13 to 525.161 , the word "estate" includes every right and interest of a decedent in property, real or personal, except such as are terminated or otherwise extinguished by the death.
Minn. Stat. § 103C.001 — MN Code / Part 103A_114B / Chapter 103C / Section 103C.001
§ 103C.001 CITATION; WATER LAW.
Status: in_force

This chapter and chapters 103A, 103B, 103D, 103E, 103F, and 103G constitute the water law of this state and may be cited as the "Water Law."
Minn. Stat. § 168.022 — MN Code / Part 160_174A / Chapter 168 / Section 168.022
§ 168.022 MANDATORY TAX REFUND DUE TO LEMON LAW.
Status: in_force

§ Subdivision 1. Entitlement to refund. If a manufacturer of motor vehicles is required by section 325F.665, subdivision 3 , to refund the tax imposed by this chapter, the tax shall be refunded to the manufacturer as provided in this section.

§ Subd. 2. Amount of refund. The amount of the refund shall be the tax paid by the purchaser pursuant to this chapter less 1/12 of the annual tax for the vehicle for each calendar month or fraction of a calendar month between the date of registration and the date the purchase price is refunded.

§ Subd. 3. Application. The refund shall be paid to the manufacturer upon written application to the registrar of motor vehicles with proof of compliance with this section as the registrar may require.

§ Subd. 4. Payment out of highway user fund. Payment of any refund pursuant to this section shall be made out of the highway user tax distribution fund and the amounts necessary to pay the refunds are appropriated out of that fund.
Minn. Stat. § 645.38 — MN Code / Part 645_648 / Chapter 645 / Section 645.38
§ 645.38 EFFECT OF REENACTMENT ON INTERVENING LAW.
Status: in_force

A law which reenacts the provisions of an earlier law shall not be construed to repeal an intermediate law which modified such earlier law. Such intermediate law shall be construed to remain in force and to modify the reenactment in the same manner as it modified the earlier law.
Minn. Stat. § 571.91 — MN Code / Part 570_583 / Chapter 571 / Section 571.91
§ 571.91 GARNISHMENT OF FUNDS AT A FINANCIAL INSTITUTION.
Status: in_force

Sections 571.911 to 571.915 relate to the garnishment of funds at a financial institution.